Orchestras depend on support from the public and must operate ethically and effectively to maintain the public’s trust. As nonprofit organizations around the country are shoring up their administrative and governance practices, orchestras must develop a transparent culture on issues ranging from employee and volunteer human resource policies to financial record-keeping.
The IRS is stepping up its enforcement of nonprofit accountability requirements, Congress is considering tougher laws, and some state legislatures are already requiring higher standards. This webpage, which will be updated on an ongoing basis, will provide your orchestra with information, links to sample documents, and the newest resources available.
Under the Microscope
The July/August 2006 issue of SYMPHONY magazine includes a League Perspectives article, "Under the Microscope," describing how public examination of the nonprofit sector affects orchestras.
Are We Ok?
Heidi Waleson describes how the post-Enron environment is prompting orchestras to scrutinize their own governance practices in this article from the November/December 2004 issue of SYMPHONY Magazine.
Sarbanes-Oxley in Brief
Start with this overview of the nonprofit requirements in the 2002 Sarbanes-Oxley Act, and a list of recommended voluntary actions orchestras can take to boost accountability.
Government Affairs Report
The League’s D.C. office reports on the latest developments as the Hill considers new rules for nonprofit governance and management.
National Council of Nonprofit Associations
Several states have voluntary ethics and accountability standards for nonprofit organizations – others have new or newly emerging requirements. Check your state’s nonprofit association for guidelines and updates.
Standards of Excellence Institute
The Institute promotes a system of nonprofit self-regulation. You can find examples of ethics and accountability standards at the Institute web site, or by viewing the standards that have been adopted by state nonprofit associations in Georgia , Louisiana , Maryland , North Carolina , Ohio , Pennsylvania . To earn the Institute’s Seal of Excellence, nonprofits must commit to eight Guiding Principles and 55 Standards for Excellence.
Checklist for Developing a Statement of Values and Code of Ethics
INDEPENDENT SECTOR (IS), the national organization for the nonprofit and philanthropic community, provides this step-by-step guide.
Checklist for Accountability
INDEPENDENT SECTOR recommends nine practices that create an environment of transparency, accountability, and integrity. Make your way through their checklist to "Test Your Accountability IQ."
Model Code of Ethics
A code of ethics is more than a document – it is an ongoing process and commitment toward higher standards of excellence. View Independent Sector’s model code.
Complete Guide to Ethics Management
Carter McNamara provides practical tools for developing ethics guidelines, conflict of interest statements, and general information about best practices for nonprofits.
Obedience to the Unenforceable
INDEPENDENT SECTOR explores why and how the nonprofit community should go beyond the minimal legal requirements when committing to high standards of ethics and accountability.
Sarbanes-Oxley Act and Implications for Nonprofit Organizations
Free white paper on the nonprofit implications of the 2002 Sarbanes-Oxley Act. Co-produced by BoardSource and INDEPENDENT SECTOR.
Nonprofit Accountability: Inside and Out
Bridgestar is a nonprofit organization dedicated to developing leadership for the nonprofit sector. Register free on Bridgestar’s website to read comments by Diana Aviv, President of INDEPENDENT SECTOR that include four areas for nonprofits to take action.
Questions?
Please contact Jan Wilson (
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), League Manager of Information Resources or Heather Noonan (
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), League VP for Advocacy.