Charity Accountability Standards
Practical, widely accepted governance and transparency practices that help charities build donor trust, strengthen operations, and deliver measurable impact. Some requirements may vary by organization type and legal context.
Why CESRA publishes standards
Defining one set of “best practices” for every charity can be difficult, but strong nonprofits share common legal, ethical, and accountability expectations. These standards provide a practical baseline for responsible operations.
Benefits for charities
- Improved governance and internal controls
- Stronger credibility with partners and donors
- Clearer documentation and program reporting
Benefits for donors & communities
- Greater transparency on how funds are used
- Reduced risk through clear accountability
- Better outcomes through measurable delivery
Standards at a glance
Explore by theme. The full 15 standards appear below in a mobile-friendly accordion.
CESRA’s 15 Standards of Charity Accountability
Tap each standard to expand. Designed for fast reading on mobile.
1 Registration and Address
- Ensure official registration with relevant bodies and provide a certificate upon request.
- Maintain a physical address for charitable activities during normal business hours.
2 Constitution and Effectiveness
- Develop and uphold a constitution outlining organizational operations and governance.
- Include provisions for enforcement and amendment when necessary.
3 Mission and Vision Statement
- Craft a concise mission statement communicating the organization’s purpose within its sector.
4 Charity Activities
- Document the past year’s program accomplishments.
- Outline long-term and short-term organizational needs.
5 Bank Accounts
- Establish a nonprofit bank account for all donations and fundraising proceeds.
- Keep charity funds separate from individual or personal accounts.
6 Governance
- Have a responsible board of at least five individuals, with a majority independent.
- Hold at least semiannual board meetings to set policy and review progress.
7 Leadership and Operational Management
- Appoint executive staff committed to the mission and capable of effective management.
- Oversee daily operations, including people, finances, and volunteer coordination.
8 Accreditation
- Seek accreditation to demonstrate commitment to standards and quality.
- Submit annual renewal reviews and maintain accurate public accreditation status.
9 Complaints
- Implement complaint procedures and respond promptly with clear actions taken.
10 Finance and Compensation
- Limit compensated voting board members to 10% or one person (whichever is greater).
- Allocate at least 65% of total expenses to program activities.
- Provide complete annual financial statements upon request.
11 Obligations for Gifts from Donors
- Manage gifts in line with donor terms and intended purpose.
- Update donors on progress and impact of contributions.
12 Board Meetings
- Hold at least three evenly spaced governing meetings per year with majority attendance.
- Allow alternative participation options for individuals with physical disabilities.
13 Annual Report
- Submit annual returns within three months after the financial year ends.
- Use the provided annual report format where applicable.
14 Conflicts of Interest
- Maintain a written conflict of interest policy covering concerning conduct or transactions.
- Provide disclosure space for known interests of board, staff, or volunteers.
15 Privacy Policy
- Maintain and communicate a privacy policy to protect donor information online and offline.
Become an accredited charity
Accreditation signals governance credibility, improves donor confidence, and strengthens your readiness for partnerships. Apply to be reviewed against CESRA’s accountability standards.