Fundraising Ethics, Accountability & Nonprofit Professionalism Resources
Navigate Ethical Challenges and Build a Culture of Accountability
Ethical fundraising is the foundation of donor trust, and donor trust is the foundation of everything else. From gift acceptance policies and conflicts of interest to donor privacy, tax compliance, and whistleblower protections, the decisions fundraising professionals make every day have real consequences for their organizations and the communities they serve.
AFP's ethics and accountability resources help fundraisers navigate complex situations with confidence. Explore guidance grounded in the AFP Code of Ethical Standards and the Donor Bill of Rights — two of the most widely recognized frameworks in the fundraising profession — alongside practical content on fundraising policies, legal and tax considerations, and building organizational cultures where accountability is the norm.
Whether you're facing a specific ethical dilemma, developing your organization's fundraising policies, or deepening your own professional standards, AFP's resources offer the clarity and grounding you need.
The influence of new federal tax policies on charitable giving is neither apocalyptic nor a panacea. Remaining mindful of research with a dose of wisdom based on your donor relationships can help nonprofits plan for 2026 when the new tax law takes effect. The return of the Universal Charitable...
Last Friday, July 4, President Trump signed into law H.R. 1, the budget and tax legislation known as the “One Big Beautiful Bill Act.” This final bill comes after several months of debate and reconciliation between the House and Senate versions. For nonprofits, what was signed into law is far from...
Background GreenFuture is a nonprofit organization dedicated to environmental conservation and sustainable development. It relies heavily on fundraising from private donors, corporate sponsorships, and government grants to support its initiatives. GreenFuture has a robust donor database containing...
Ethical Dilemma: You are the Director of Development of a nonprofit organization dedicated to marine conservation. You and your team spent the last year working on a campaign to raise money for reforesting coral reefs. The campaign has ended and the numbers have been tallied. This campaign surpassed...
Ethical Dilemma: You are a relatively new Development Associate for an organization dedicated to providing services to low-income individuals and families. The organization is beginning its annual fund drive which you are working on and the Development Committee is having its first planning meeting...
Ethical Dilemma: Hope for Tomorrow (HFT) is a prominent nonprofit organization dedicated to providing mental health services and support to underserved communities. It relies heavily on individual donations and grants to fund its initiatives, utilizing a comprehensive donor database containing...
Ethical Dilemma: You are the Executive Director of a mid-size arts nonprofit. With a staff of fewer that 10 employees, fundraising is one of your major responsibilities, including managing the various grants made to your organization. You are aware of AFP’s Code of Ethics and your organization has...
Ethical Dilemma: Community Resources is a local nonprofit providing community services in California. Carl has been the Executive Director of Community Resources for ten years. He attended an ethics workshop presented by the local AFP chapter. You are the presenter, and you provide consulting...
Ethical Dilemma: Imagine a scenario involving the Benevolent Care Foundation (BCF), a nonprofit organization that provides support and services for low-income seniors. For many years, one of their largest donors, Mr. Edward Wallace, an elderly philanthropist, had generously contributed to BCF’s...