(A) - Public Accountability

1. Annual report stating purposes, activities, governance, finances
2. Annual financial statement on request
3. Financial statement should be clear in order for donors to make informed decisions
4. Account of all income and fund raising costs of controlled or affiliated entities

(B) - Use of Funds

1. 50% minimum spent on programs related to purposes
2. 50% minimum spent on activities described in solicitations
3. Spending 35% or less of contributions on fund raising
4. Spending 50% or less of total income on fund raising and administration costs
5. Substantiate programs and activities described in solicitations
6. Show adequate controls over disbursements

(C) - Solicitations and Informational Materials

1. Ensure materials are accurate, truthful, not misleading
2. Substantiate on request the above
3. Provide clear description for programs and activities
4. In fund raising activities identify the solicitor, the programs, the benefiting organization
5. In sale of goods or services identify benefiting organization, source of written information portion of sale benefiting cause

(D) - Fund Raising Practices

1. Establish and exercise controls in writing
2. Establish controls over contributions
3. Honour donor requests for confidentiality
4. Conduct fund raising without excessive pressure

(E) - Governance

1. Adequate governing structure
2. Active governance, meeting a minimum of three times annually with majority attending
3. Independent governing body with no more than 20% of voting membership who are compensated
4. No business transactions/relationships that would be a material conflict of interest for members of Board

Guiding Principles