Give.org - BBB Wise Giving Alliance
INDEX TO THE IMPLEMENTATION GUIDE TO THE BBB WISE GIVING ALLIANCE STANDARDS FOR CHARITABLE ACCOUNTABILITY

(numbers indicate the standard/s where subject is referenced)

Affiliated organizations
      Combined financial statements (Standard 17)
      Staff as board members (Standard 4)

Affinity credit cards (Standard 19)

Annual report
      Contents (Standard 16)
      Website (Standard 17)

Assets available for use (see Unrestricted net assets, Standard 10)

Auditor's management letter (Standard 1)

Board meeting (Attendance at; number of, annually; spacing of) (Standard 3)

Board of directors
      Annual report roster (Standard 16)
      Compensation, direct and indirect (Standard 4)
      Conflict of interest assessment (Standard 5)
      Minimum membership (Standard 2)
      Organizational self-assessment (Standards 6, 7)
      Oversight responsibilities (Standard 1)

Budget
      Board approval (Standards 1, 14)
      Format (Standard 14)
      Use in available assets calculation (Standard 10)

Cause-related marketing (Standard 19)

Chief executive - see Staff member(s)

Complaints (Standard 20)

Conflict of interest
      Board -approved policy (Standards 1, 5)
      Factors in assessment (Standard 5)

Disclosure, point of solicitation (Standard 19)

Effectiveness
      Assessment of (Standard 6)
      Report on assessment of (Standard 7)

Endowment (Standard 10)

Extenuating circumstances, evidence of -see Ratios

Financial review as acceptable financial statement (Standard 11)

Financial statements
      Acceptable forms of (Standard 11)
      Receipt by board (Standard 1)

Fixed assets (Standard 10)

Functional breakdown of expenses
      Example of (Standard 12)
      IRS 990 as source of (Standard 12)

Functional expense categories
      Accuracy of (Standard 13)
      Annual report presentation (Standards 16, 17)
      Budget (Standard 14)

Fund raising
      Accuracy, etc., of appeals (Standard 15)
      Agreements with fund raising firms (Standard 1)
      Expense ratio (Standard 9)
      Financial reporting of (Standard 13)
      Privacy requirements (Standard 18)
      Types of (Standard 9)
      Website (Standard 17)

Guidestar.org, links to (Standard 17)

Honoraria (Standard 4)

IRS Form 990
      As acceptable financial statement? (Standard 11)
      As source of functional breakdown of expenses (Standard 12)
      Board review of (Standard 1)
      Compared to audited financial statements (Standards 8, 9)
      Use in calculating ratios (Standards 8, 9, 10)
      Website requirements (Standard 17)

IRS Form 990 EZ
      As acceptable financial statement (Standard 11)
      Board review (Standard 1)
      Ratios, inadequacy for calculating (Standards 9, 10)
      Use in calculating program expense ratio (Standard 8)

Joint cost allocations
      Assessing accuracy of (Standard 13)
      Disclosure in audited financial statements (Standard 11)

Mission
      In organizational self-assessment (Standard 6, 7)
      Statement of, in annual report (Standard 16)

Privacy requirements (Standard 18)

Program categories
      Breakdown in financial statements (Standard 12)
      Budget (Standard 14)

Program expenses
      Accuracy of financial reporting (Standard 13)
      Financial documentation (Standard 11)

Ratio (Standard 8)

Ratios
      Available assets (Standard 10)
      Extenuating circumstances, presenting evidence for (Standard 8, 9, 10)
      Program expense (Standard 8)
      Fund raising expense (Standard 9)

"Related contributions" (Standard 9)

Sales promotions (Standard 19)

Special fund raising events, financial accounting for (Standard 13)

Staff member(s)
      As board chair or treasurer (Standard 4)
      Conflict of interest assessment (Standard 5)
      Staff head performance, board review of (Standard 1)

Solicitations-see Fund raising

Unrestricted net assets (Standard 10)

Websites
      Contents required (Standard 17)
      Privacy policy (Standard 18)