Accountability

• Bringing Personal Accountability on Board - how increased acccountability enhances board member performance
• Charity Governance After Sarbanes-Oxley - looks at the governance changes that Congress required in 2004 for public companies - those whose shares are traded on the stock exchanges - and considers which might be appropriate for international grantmakers
• Independent Sector: Checklist for Accountability Suggested steps for organizations to ensure stakeholders of its commitment to uphold the public trust vital to earning support and fulfilling its mission

Compliance

• Should Your Foundation Cover Travel Expenses of Family Members?

Compensation

• Conflicted Over Compensation - Foundation leaders and philanthropy experts give their opinions on whether to not to compensate board members
• Determining Reasonable Compensation for Foundation Directors and Trustees
• Recommended Best Practices in Determining Reasonable Executive Compensation
• Foundation Management Series, 11th Edition, Volume II: Board Reimbursement and Compensation - benchmark your compensation practices against similar foundations

Conflicts of Interest and Self-Dealing

• Tread Carefully When Sharing Board Members With Grantseekers - discusses the legal issues that may arise when board members find themselves on both sides of a grant request
• Sharing Board Members: A Conflict of Interest or Dual Beneficiality? - articulates the pros and cons of a board member also serving on the board of a grantee organization
• Drafting a Conflict of Interest Policy: A Guide to Key Provisions - comprehensive resource also provides summaries of the self-dealing rules for private foundations and intermediate sanctions or excess benefit transaction regulations for public charities
li>Conflicts of Interest, Part I - General
• Conflicts of Interest, Part II - May the Foundation Lawyer Serve as a Trustee?
• Conflicts of Interest, Part III - Foundation Investments
• Conflicts of Interest, Part IV - Form 1023
• Sample Conflict of Interest Policies From COF Members
• Sample Conflict of Interest Policies From the Council
• Conflicts of Interest: IRS Sample Policy Annotated for Grantmakers
• Director Independence and Charitable Contributions - discussion of legal and ethical considerations when corporations make charitable contributions to nonprofits with which a corporate director is affiliated
• Conflicts of Interest at Foundations: Avoiding the Bad and Managing the Good (from Council of Michigan Foundations and BoardSource)
• Feeling Conflicted? - three foundation executives explain how they would approach a scenario in which the link between foundation action and material benefit to a disqualified person is not clear

Disclosure

• Sample Disclosure Statement (Council on Foundations)

Recordkeeping

• Keep, File, Toss? - determine what documents to discard and what to keep electronically or hardcopy to stay in compliance with the IRS