Reports and Recommendations
The Panel has released the following reports in its efforts to strengthen the ability of the nation’s 1.3 million charities and foundations to serve as responsible stewards of the public’s generosity.
Principles for Good Governance and Ethical Practice
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Principles for Good Governance and Ethical Practice: A Guide for Charities and Foundations was released by the Panel on the Nonprofit Sector in October 2007. The Guide (.pdf, 886) outlines 33 practices designed to support board members and staff leaders of every charitable organization as they work to improve their own operations. The Panel encourages these leaders to examine the Principles carefully and determine how best they should be applied to their own operations. The development of these Principles included comprehensive analysis of over 50 systems of self-regulation and best practices, two public comment periods, and the involvement of charities and foundations nationwide.
The Reference Edition includes legal background for each Principle, studies on self-regulation systems, and a glossary of terms.
Strengthening Transparency, Governance, and Accountability
of Charitable Organizations
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Strengthening Transparency, Governance, and Accountability of Charitable Organizations: A Final Report to Congress and the Nonprofit Sector was released by the Panel in June 2005.
The Final Report (2005) (.pdf, 740 kb), which incorporated input from thousands of people across the charitable community through field hearings and national conference calls, proposes a carefully integrated package of actions from charitable organizations, from Congress, and from the Internal Revenue Service. It recommends more than 120 actions for charitable organizations, by Congress, and by the Internal Revenue Service, which together would strengthen the sector’s transparency, governance, and accountability.
A Supplemental Report (.pdf, 253 kb) was released in April 2006 and focuses on nine areas, including international grantmaking and charitable solicitation. As with all of the Panel’s reports, the more than 30 recommendations incorporated input from people across the charitable community.

