Accountability
Accountability Self Assessment Tools
Developed as a part of the an initiative by the Forum of Regional Association’s these documents are the cornerstone’s of understanding and deepening one’s understanding of accountability in foundations.
Self Assessment for Staffed Foundations
ACCOUNTABILITY TOOLS/STAFFED/Comprehensive Self-Assessment
ACCOUNTABILITY TOOLS/STAFFED/Excel Worksheet
ACCOUNTABILITY TOOLS/STAFFED/Checklist
Self Assessment for Unstaffed Foundations
ACCOUNTABILITY TOOLS/UNSTAFFED/Comprehensivve Self-Assessment
ACCOUNTABILITY TOOLS/UNSTAFFED/Excel Worksheet
ACCOUNTABILITY TOOLS/UNSTAFFED/Checklist
Universal Glossary and Resources
Glossary of Common Accountability Terms
Comprehensive Guide to Accountability Resources
Materials from June 8th, 2007 Accountability Self-Assessment Workshop
The workshop was facilitated by David Biemesderfer, president of DJB Consulting Services and author of Accountability Self-Assessment for Private Foundations. David provides strategic communications and research consulting services to foundations and their associations throughout the United States.
Presentation Power Point: GRANTMAKERS of Oregon and Southwest Washington Workshop Power Point
Workshop Summary: GRANTMAKERS of Oregon and Southwest Washington Workshop Summary
Other Accountability Tools
Independent Sector Checklist for Accountability
- The Checklist for Accountability combines recommendations made by Independent Sector and the Panel on the Nonprofit Sector. Download the checklist from Independent Sector’s website.
Conflict of Interest (COI)
- Below is a information about COI policies from Board Source:
- To view sample COI policy documents see below:
Self-Dealing
- The Forum of Regional Associations has released a new guide on self-dealing, written by John Edie of Pricewaterhouse Coopers. “Self-Dealing: A Concise Guide For Foundation Board and Staff,” can be used as a tool for trainings, board meetings, and educational programs. Topics covered include: definitions of self-dealing and disqualified person; most common problem areas; penalties for violations; exceptions; recommended steps for foundations in handling self-dealing issues; and additional resources.
Self-Dealing: A Concise Guide for Foundation Board and Staff
990-PF Preparation
- The Forum of Regional Associations of Grantmakers and PriceWaterhouseCoopers teamed up to create two documents for the foundation signer and tax preparer that provide guidance for accurate completion of the IRS Form 990-PF, with tips for avoiding common mistakes and potentially misleading entries.
For Preparers
For Signers
IRS Tools
- The IRS released a web-based tool, called “The Life Cycle of a Private Foundation,” to help private foundations navigate federal tax rules throughout their various stages of development. The formation starts with creating an organization and filing for tax- exempt status, then moves to filing requirements and ongoing compliance and finishes with information for closing down organizations. Specific issues addressed include obtaining a employer identification number, protecting a group’s charitable status and meeting disclosure requirements.
Check out the tool for yourself.
Pension Protection Act of 2006 (H.R. 4)
- Council on Foundation’s H.R. 4 Resources web page.
- Council on Foundations’ Legislative Network (LegNet), a grassroots network of foundation representatives committed to educating government officials about the value of organized philanthropy. LegNet members receive weekly e-mail updates when Congress is in session.
- Supporting Organization Primer: click here
- Davis Wright Tremaine article concerning 2006 Charities Reform Legislation: click here
For more governance documents from the Council on Foundations click here