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A;CG05, 5A;8 4>=>@ @0=55 A:>=G0;AO, ;81> N@848G5A:8 =5455A?>A>15= 8 1;03>B2>@8B5;L=0O >@30=870F8O =5 8<55B 2>7<>6=>AB8 A2O70BLAO A 70:>==K< ?@54AB028B5;5<, ?>65@B2>20=8O 1C4CB 8A?>;L7>20BLAO B0:8< >1@07><, :>B>@K9 1C45B =081>;55 ?@81;865= : ?5@2>=0G0;L=><C 70<KA;C 4>=>@0 [Ethical Fundraising & Financial Accountability Code, C 2,3] >=>@0< A;54C5B 87=0G0;L=> A>3;0A>20BL A> 2A5<8 >@30=870F8O<8, ?>;CG0NI8<8 3@0=BK, =5>1E>48<K5 <5@K ?> ?@>2545=8N <>=8B>@8=30 8E 45OB5;L=>AB8 [Guidelines for funders of voluntary organizations, 6.23] >=8B>@8=3 =5 4>;65= AB0=>28BLAO G@57<5@=> >1@5<5=8B5;L=K< :0: 4;O ?>;CG0B5;O 3@0=B0, B0: 8 4;O >@30=870F88, MB>B 3@0=B 2K40NI59. = 4>;65= >15A?5G820BL >?B8<0;L=>5 A>>B=>H5=85 <564C C@>2=5< 8 284>< ?@54>AB02;O5<>3> D8=0=A8@>20=8O, ?@8@>4>9 >:07K205<KE CA;C3 8 =5>1E>48<>ABLN >15A?5G8BL 4>;6=CN D8=0=A>2CN >BGQB=>ABL [Guidelines for funders of voluntary organizations, 6.24] >=>@K 4>;6=K >F5=820BL A2>8 3@0=B>2K5 ?@>3@0<<K 8 ?@>5:BK 2 A>>B25BAB288 A A>1AB25==K<8 :@8B5@8O<8 8 ?>1C640BL =5:><<5@G5A:85 >@30=870F88 B0:65 ?@>2>48BL >F5=:C A0<>AB>OB5;L=>. @>2545=85 >F5=:8 8 <>=8B>@8=30 =5>1E>48<> 4;O B>3>, GB>1K 4>=>@ A<>3 C1548BLAO 2 ?@028;L=>AB8 8 @57C;LB0B82=>AB8 2;>65=8O A@54AB2. "0<, 345 MB> C<5AB=>, 4>=>@K 4>;6=K 2KABC?0BL 2 :>=A>@F8C<5 A 4@C38<8 4>=>@A:8<8 >@30=870F8O<8, @01>B0NI8<8 2 MB>9 65 >1;0AB8 [Guidelines for funders of voluntary organizations, 6.25] @0=B>40B5;8 4>;6=K AB@5<8BLAO ?>2KA8BL MDD5:B82=>ABL 3@0=B>40NI59 45OB5;L=>AB8 ?>A@54AB2>< >1I5=8O 4@C3 A 4@C3>< A F5;LN >1<5=0 8=D>@<0F859, >?KB><, GB>1K C1548BLAO 2 ?@>D5AA8>=0;87<5 A2>8E A>B@C4=8:>2, 1KBL 2 :C@A5 =>259H8E <564C=0@>4=KE =0?@02;5=89 2 >1;0AB8 D8;0=B@>?88 8 CA8;8BL 7=0G5=85 D8;0=B@>?88 2 >1I5AB25 [Southern African Grantmakers Association, 12.2] 708<>>B=>H5=8O A 70O28B5;O<8 8 3@0=B>?>;CG0B5;O<8 0) B=>A8B5;L=> ?>40G8 8 @0AA<>B@5=8O 70O2>: =0 3@0=B 0O28B5;8 4>;6=K 1KBL >A254><;5=K > B><, :0:85 284K 45OB5;L=>AB8 <>3CB 8 :0:85 =5 <>3CB 1KBL ?>445@60=K, > :;NG52KE CA;>28OE ?>;CG5=8O D8=0=A8@>20=8O, 2 B>< G8A;5 8A:;NG5=8OE 87 ?@028;, > ?@54?>;0305<>< :>=:C@A5, 2840E :>=:C@A>2, > <8=8<0;L=>< 8 <0:A8<0;L=>< @07<5@0E 3@0=B>2, > ?>@O4:5 8 A@>:5 @0AA<>B@5=8O 70O2>: [Guidelines for funders of voluntary organizations, 1.2] >=>@K 4>;6=K G5B:> C:07K20BL 8=D>@<0F8N, :>B>@CN =5>1E>48<> ?@54>AB028BL 70O28B5;O<, 0 B0:65 B>, :0: >=0 1C45B 8A?>;L7>20BLAO 2 ?@>F5AA5 ?@8=OB8O @5H5=89. =0 <>65B 2:;NG0BL 2 A51O F5;8 70O28B5;O, >?KB A>>B25BAB2CNI59 @01>BK, ?@54=07=0G5=85 8 >68405<K5 @57C;LB0BK ?@54;0305<>3> ?@>5:B0, D8=0=A>2CN :><?5B5=B=>ABL, =08<5=>20=85, 04@5A, :>=B0:B=K5 40==K5 8 B5:CI55 D8=0=A>2>5 A>AB>O=85 >@30=870F88-70O28B5;O [Guidelines for funders of voluntary organizations, 2.8] =D>@<0F8O > =>2KE ?@>3@0<<0E 8 ?@>5:B0E 4>;6=0 @0A?@>AB@0=OBLAO 2 A@>:8, 4>AB0B>G=K5 4;O B>3>, GB>1K ?>43>B>28BL 70O2:8, ?@8=8<0O 2> 2=8<0=85 CA;>28O ?>B5=F80;L=KE 70O28B5;59 [Guidelines for funders of voluntary organizations, 1.3] $>@<K 70O2;5=89 8 8=AB@C:F88 ?> 70?>;=5=8N 4>;6=K 1KBL G5B:8<8 8 B0:B8G=> A>AB02;5==K<8, A C:070=85< 2A5E 4>:C<5=B>2, :>B>@K5 =5>1E>48<> ?@54>AB028BL.  A;CG05, 5A;8 =0;8G85 A>>B25BAB2CNI8E D>@< =5 ?@54CA<0B@8205BAO, =5>1E>48<> =0;8G85 @C:>2>4AB20 : =0?8A0=8N 70O2:8 [Guidelines for funders of voluntary organizations, 1.4] A;8 MB> 2>7<>6=>, 70O28B5;O< A;54C5B C:070BL =0 8AB>G=8:8 8=D>@<0F88 8 ?><>I8 2 =0?8A0=88 70O2:8 [Guidelines for funders of voluntary organizations, 2.10] !@>:8 8 ?@>F54C@0 @0AA<>B@5=8O 70O2>: 4>;6=K 1KBL CAB0=>2;5=K 8 >?C1;8:>20=K, ?@8 MB>< >B45;L=> 4>;6=K 1KBL C:070=K A@>:8 ?>40G8 70O2>: [Guidelines for funders of voluntary organizations, 2.7] 0O2:8 4>;6=K @0AA<0B@820BLAO 8AE>4O 87 ACI5AB20, =565;8 ?@575=B015;L=>AB8, 70 8A:;NG5=85< A;CG052, :>340 MB> O2;O5BAO ACI5AB25==K< D0:B>@>< [Guidelines for funders of voluntary organizations, 4.16] 0O2:8 =5 4>;6=K @0AA<0B@820BLAO 2 @5B@>A?5:B82=>< @568<5 >=>@0< A;54C5B @0AA<>B@5BL =5>1E>48<>ABL ?@8=OB8O 4>?>;=8B5;L=KE <5@ 4;O ?@54>B2@0I5=8O :>=D;8:B0 8=B5@5A>2 ?> >B=>H5=8N : B5<, :B> CG0AB2C5B 2 ?@>F5AA5 ?@8=OB8O @5H5=89 ?@8 @0AA<>B@5=88 ?>40==KE 70O2>:.  =5:>B>@KE A;CG0OE MB> <>65B ?@54CA<0B@820BL ?0=5;L=>5 (:>;;5380;L=>5) @0AA<>B@5=85 ?@54;>65=89 [Guidelines for funders of voluntary organizations, 3.12] 1) B=>A8B5;L=> ?@54>AB02;5=8O 3@0=B>2 >=>@ 4>;65= 8<5BL GQB:CN 2=CB@5==NN ?@>F54C@C ?@8=OB8O @5H5=89 ?> 2K45;5=8N 3@0=B>2. =0 4>;6=0 >3>20@820BL :@C3 45;538@>20==KE ?>;=><>G89, 2@5<5==K5 @0<:8, :@8B5@88 CB25@645=8O, 0 B0:65 A?5F80;L=K5 7=0=8O/>?KB 8;8 >1@07>20=85, =5>1E>48<K5 4;O ?@8=OB89 @5H5=89 [Guidelines for funders of voluntary organizations, 3.11] #A;>28O 2K40G8 3@0=B0 4>;6=K GQB:> >?@545;OBL AC<<C, =07=0G5=85 8 A@>:, =0 :>B>@K9 2K40QBAO 3@0=B, 0 B0:65 A>>B25BAB2CNI85 ?@>F54C@K ?@8<5=8B5;L=> : ?>;CG5=8N A@54AB2, <>=8B>@8=3C 8 >F5=:5 45OB5;L=>AB8 [Guidelines for funders of voluntary organizations, 5.21] >4B25@645=85 ?@8AC645=8O 3@0=B0 8 2A5 CA;>28O 53> 2K40G8 4>;6=K A>>1I0BLAO 3@0=B>?>;CG0B5;N 2 ?8AL<5==>< 2845. &5;5A>>1@07=> B0:65 ?>;CG8BL >B =53> ?>4B25@645=85 ?@8=OB8O 8< B0:8E CA;>289 [Guidelines for funders of voluntary organizations, 5.20] 0O28B5;8 4>;6=K 8=D>@<8@>20BLAO > ?@8=OB>< @5H5=88 :0: <>6=> 1KAB@55. >=>@0< 4>;6=> 1KBL 8725AB=> > B><, GB> 70BO3820=85 ?@>F5AA0 ?@8=OB8O @5H5=89 <>65B 8<5BL >B@8F0B5;L=K5 ?>A;54AB28O 4;O 70O28B5;O, 2 >A>15==>AB8 2 A;CG05, :>340 D8=0=A8@>20=85 >ACI5AB2;O5BAO 87 =5A:>;L:8E 8AB>G=8:>2. !;54AB285< MB>3> <>65B O28BLAO >B:;04K20=85 AB0@B0 =>2>3> ?@>5:B0 8;8 C254><;5=85 >1 C2>;L=5=88 ?5@A>=0;0 [Guidelines for funders of voluntary organizations, 3.13] 0O28B5;8 4>;6=K 1KBL ?@>8=D>@<8@>20=K >1 >A=>2=KE ?@8G8=0E >B:070 2 ?@54>AB02;5=88 3@0=B0 (=0?@8<5@, 2 A;CG05 =5A>>B25BAB28O 70O2:8 @0<:0< ?@>3@0<<) [Guidelines for funders of voluntary organizations, 3.15] >=>@K 4>;6=K >B4020BL A515 >BG5B 2 B><, GB> <=>385 >@30=870F88 =5 <>3CB DC=:F8>=8@>20BL 157 ?>;CG5=8O A@54AB2 70@0=55 8, B0< 345 MB> 2>7<>6=>, 65;0B5;L=> ?@54CA<0B@820BL ?@54>?;0BC [Guidelines for funders of voluntary organizations, 5.22] >=>@0< =5>1E>48<> :>=AC;LB8@>20BLAO A ?>;CG0B5;O<8 3@0=B>2 4> 2=5A5=8O ;N1KE 87<5=5=89 2 ?@>F5AA D8=0=A8@>20=8O, 2KB5:0NI8E 87 >F5=:8 8=48284C0;L=KE 3@0=B>2 [Guidelines for funders of voluntary organizations, 8.31] >=>@K 4>;6=K C:07K20BL CA;>28O, ?@8 :>B>@KE D8=0=A8@>20=85 <>65B 1KBL ?@5:@0I5=>, 0 8<5==> 2 A;CG05 =5C4>2;5B2>@8B5;L=>9 @01>BK 8;8 =0@CH5=85 3@0=B>2KE CA;>289 [Guidelines for funders of voluntary organizations, 5.27] 5 4>?CA:05BAO 42>9=>5 D8=0=A8@>20=85, =0?@02;5=85 A@54AB2 =0 45OB5;L=>ABL, =5 >B=>AOICNAO : :>=:@5B=><C ?@>5:BC, ?@5C25;8G5=85 4>AB865=89 8;8 2>7<>6=>AB59, 8A:065=85 D0:B>2 [Guidelines for funders of voluntary organizations, 4.18] >=>@K 4>;6=K >15A?5G8BL ?@8=OB85 @5H5=89 ?> 2>?@>A0< D8=0=A8@>20=8O A 4>AB0B>G=K< 70?0A>< 2> 2@5<5=8 4> =0G0;0 ?@>F54C@K ?@8>AB0=>2:8 8;8 >B<5=K ?;0B5659 70 CA;C38. 5>1E>48<> C45;OBL 2=8<0=85 B0:8< D0:B>@0<, :0: 2>7<>6=>5 10=:@>BAB2> :><?0=88 8;8 1;03>B2>@8B5;L=>9 >@30=870F88, 0 B0:65 B@C4>2>5 70:>=>40B5;LAB2> 708<>>B=>H5=8O A F5;52K< A>>1I5AB2>< B=>H5=8O <564C 3@0=B>40B5;O<8 8 3@0=B>?>;CG0B5;O<8 4>;6=K >A=>2K20BLAO =0 ?0@B=5@AB25, 2708<>C2065=88, G5AB=>AB8 8 ?>=8<0=88 B>3>, GB> >1I5AB25==K5 >@30=870F88 O2;ONBAO 206=>9 A>AB02;ONI59 45<>:@0B8G5A:>3> >1I5AB20. 06=K< D0:B>@>< O2;O5BAO 70I8B0 8 C:@5?;5=85 F5;>AB=>AB8, 02B>=><=>AB8 8 =57028A8<>AB8 >1I5AB25==KE =5:><<5@G5A:8E >@30=870F89 [Southern African Grantmakers Association, 11.1] @0=B>40NI8< >@30=870F8O< A;54C5B ?@8;>68BL 2A5 CA8;8O 4;O C4>2;5B2>@5=8O ?>65;0=89 >B=>A8B5;L=>: #<5=LH5=8O G0AB>BK 70?@>A>2 > 2K45;5=88 A@54AB2 5>ACI5AB2;5=8O B0:8E 70?@>A>2 ?> B5;5D>=C 8;8 8=K< A?>A>1>< >;CG5=8O ?5G0B=KE <0B5@80;>2 > 1;03>B2>@8B5;L=>9 >@30=870F88 [Ethical Fundraising & Financial Accountability Code, A9] !CI5AB2CNI85 8 ?>B5=F80;L=K5 4>=>@A:85 >@30=870F88 ?> B@51>20=8N 8 A2>52@5<5==> <>3CB ?>;CG8BL A;54CNICN 8=D>@<0F8N: >A;54=89 5653>4=K9 >BGQB 1;03>B2>@8B5;L=>9 >@30=870F88, 0 B0:65 :>?8N 7025@5==>3> 10;0=A0 538AB@0F8>==K9 =><5@ >@30=870F88 >8<Q==K9 A?8A>: G;5=>2 @C:>2>4OI53> A>25B0 >@30=870F88 >?8N MB8G5A:>3> :>45:A0 [Ethical Fundraising & Financial Accountability Code, A3] >=>@0< A;54C5B @0AA<>B@5BL 2>?@>A F5;5A>>1@07=>AB8 ?>1C645=8O 4>1@>2>;L=KE >@30=870F89 : ?>8A:C D8=0=A8@>20=8O 87 =5A:>;L:8E 8AB>G=8:>2, >A>7=020O, >4=0:>, GB> ?>1C645=85 : MB><C <>65B, ?@8 @07;8G=KE >1AB>OB5;LAB20E, 1KBL :0: >?@0240==>9 4>?>;=8B5;L=>9 =03@C7:>9, B0: 8 =5>?@0240==K< 1@5<5=5< [Guidelines for funders of voluntary organizations, 4.17]  :064>< A;CG05 4>=>@0< =5>1E>48<> @0AA<>B@5BL F5;5A>>1@07=>ABL ?@8=OB8O <5@ ?> >15A?5G5=8N A?@0254;82>3> 8 @02=>3> 4>ABC?0 : 8=D>@<0F88 8 D8=0=A8@>20=8N ?@8<5=8B5;L=> : 35>3@0D8G5A:><C <5AB>?>;>65=8N, MB=8G5A:8< 8 @5;838>7=K< 3@C??0<, >1574>;5==K< ;N4O<, 0 B0:65 B5<, :B> 8<55B A?5F80;L=K5 ?>B@51=>AB8, C4>2;5B2>@8BL :>B>@K5 4>=>@ =0<5@5205BAO [Guidelines for funders of voluntary organizations, 1.5] >=>@K <>3CB ?>;CG8BL =57028A8<CN :>=AC;LB0F8N 2 A;CG05, 5A;8 1;03>B2>@8B5;L=0O >@30=870F8O A>GBQB, GB> ?@54?>;0305<>5 ?>65@B2>20=85 <>65B ACI5AB25==K< >1@07>< ?>2;8OBL =0 D8=0=A>2>5 ?>;>65=85 65@B2>20B5;O, 53> =0;>3>>1;0305<K9 4>E>4 8;8 2708<>>B=>H5=8O A 4@C38<8 G;5=0<8 A5<L8 [Ethical Fundraising & Financial Accountability Code, A5] >65;0=8O 65@B2>20B5;O A>E@0=8BL 0=>=8<=>ABL 4>;6=> 1KBL CGB5=>. N10O 8=D>@<0F8O > 4>=>@0E 4>;6=0 1KBL <0:A8<0;L=> :>=D845=F80;L=>9. >=>@K 8<5NB ?@02> >7=0:><8BLAO A B0:>9 8=D>@<0F859 8 ?@>25@8BL 5Q ?@028;L=>ABL [Ethical Fundraising & Financial Accountability Code, A6,7] ;03>B2>@8B5;L=0O >@30=870F8O 1C45B A2>52@5<5==> @5038@>20BL =0 60;>1K A> AB>@>=K 4>=>@0 ?> ;N1K< 2>?@>A0<, >B=>AOI8<AO : MB8G5A:><C :>45:AC. #?>;=><>G5==K9 A>B@C4=8: 2 ?5@2CN >G5@54L ?>AB0@05BAO C4>2;5B2>@8BL B0:CN 60;>1C 8, 2 A;CG05, 5A;8 60;>10 >AB0;0AL =52K?>;=5==>9, 70O28B5;L 1C45B C254><;Q= > 2>7<>6=>AB8 >1@0B8BLAO 2 ?8AL<5==>< 2845 2 @C:>2>4OI89 A>25B >@30=870F88, 0 B0:65 > @57C;LB0B0E @0AA<>B@5=8O 53> >1@0I5=8O [Ethical Fundraising & Financial Accountability Code, A10] >=>@K 4>;6=K 70I8I0BL 8=B5;;5:BC0;L=CN F5==>ABL ?@>5:B>2, 4>25@5==KE 8< 70O28B5;O<8, 8 ?@>A;548BL, GB>1K 8458 8 70<KA;K 70O28B5;O =5 1K;8 8A?>;L7>20=K 2 A2>8E 8=B5@5A0E ?>AB>@>==8< ;8F>< 157 A>3;0A8O =0 B> 02B>@0 ?@>5:B0 [Code of Ethics for Foundations] @0=B>20O ?@>3@0<<0 4>;6=0 >48=0:>2> CG8BK20BL :0: A>1AB25==K5 ;538B8<=K5 8=B5@5AK 3@0=B>40B5;O, B0: 8 8=B5@5AK 8 G0O=8O 3@0=B>?>;CG0B5;O [Southern African Grantmakers Association, 3.2] >1@>2>;LFK, A>B@C4=8:8 8 =0=OBK5 D0=4@5975@K, 70?@0H820NI85 8;8 ?>;CG0NI85 A@54AB20 >B 8<5=8 1;03>B2>@8B5;L=>9 >@30=870F88 4>;6=K: !;54>20BL ?>;>65=8O< MB8G5A:>3> :>45:A0 59AB2>20BL 4>AB>9=> 8 2 A>>B25BAB288 A 70:>=>< !;54>20BL ?>;>65=8O< A>>B25BAB2CNI8E ?@>D5AA8>=0;L=KE AB0=40@B>2 8 MB8G5A:8E :>45:A>2 @5:@0B8BL 70?@0H820BL A@54AB20 C ?>B5=F80;L=>3> 4>=>@0, AG8B0NI53> B0:85 459AB28O =565;0B5;L=K<8 5<54;5==> A>>1I0BL 1;03>B2>@8B5;L=>9 >@30=870F88 > ;N1>< D0:B8G5A:>< 8;8 ?>B5=F80;L=>< :>=D;8:B5 8=B5@5A>2 5 ?@8=8<0BL ?>65@B2>20=8O, ?@54=07=0G5==K5 4;O F5;59, ?@>B82>@5G0I8E <8AA88 1;03>B2>@8B5;L=>9 >@30=870F88 [Ethical Fundraising & Financial Accountability Code, B2] $8=0=A>20O >BGQB=>ABL $8=0=A>20O 45OB5;L=>ABL 1;03>B2>@8B5;L=>9 >@30=870F88 4>;6=0 >ACI5AB2;OBLAO >B25BAB25==K< >1@07>< 2 A>>B25BAB288 A MB8G5A:8<8 >1O70B5;LAB20<8 8 N@848G5A:8<8 B@51>20=8O<8 <5AB=>3> 8 D545@0;L=>3> 70:>=>40B5;LAB20 [Ethical Fundraising & Financial Accountability Code, C1] >43>B>2:0 8 2545=85 >BGQB=>AB8 4>;6=K >ACI5AB2;OBLAO ?@>D5AA8>=0;L=> ?>43>B>2;5==K<8 A>B@C4=8:0<8 8;8 >@30=870F859. !G5B0 3@0=B>40NI59 >@30=870F88 4>;6=K @53C;O@=> ?@>25@OBLAO 0C48B>@0<8 [Code of Conduct (Philanthropy NZ) 6.c,d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thical Fundraising & Financial Accountability Code, C4] $8=0=A>20O MDD5:B82=>ABL ?@>3@0<<K ?@82;5G5=8O A@54AB2 4>;6=0 @53C;O@=> @0AA<0B@820BLAO =0 70A540=88 @C:>2>4OI53> A>25B0 [Ethical Fundraising & Financial Accountability Code, C6] A5 4>=>@A:85 >@30=870F88 (G0AB=K5 ;8F0, :>@?>@0F88, D>=4K) <>3CB ?>;CG0BL >D8F80;L=K9 4>:C<5=B, CG8BK205<K9 ?@8 8AG8A;5=88 =0;>3>>1;0305<>9 107K, ?>4B25@640NI89 AC<<C ?>65@B2>20=8O. 5@B2>20B5;8, >ACI5AB2;ONI85 =5 D8=0=A>2K5 40@5=8O, <>3CB B0:65 ?>;CG8BL >D8F80;L=K9 4>:C<5=B, ?>4B25@640NI89 @50;L=CN @K=>G=CN AB>8<>ABL ?>65@B2>20=8O. C:>2>4OI89 A>25B 1;03>B2>@8B5;L=>9 >@30=870F88 <>65B CAB0=>28BL <8=8<0;L=CN AC<<C ?>65@B2>20=8O, ?@8 :>B>@>9 >D8F80;L=0O @0A?8A:0 2K40QBAO 02B><0B8G5A:8, ?@8 MB>< =0 <5=LH85 AC<<K B0:85 4>:C<5=BK 2K40NBAO B>;L:> ?> B@51>20=8N [Ethical Fundraising & Financial Accountability Code, A1] >=>@0< A;54C5B 70?@0H820BL 4>AB0B>G=CN D8=0=A>2CN 8=D>@<0F8N 8, :0: ?@028;>, ?@54CA<0B@820BL 1CE30;B5@A:CN ?@>25@:C 3@0=B>?>;CG0B5;59 A ?><>ILN =57028A8<>3> ?@>25@ONI53> 8;8 0C48B0 [Guidelines for funders of voluntary organizations, 6.26] 0 04<8=8AB@0B82=K5 @0AE>4K 8 D0=4@0978=3 4>;6=> @0AE>4>20BLAO A@54AB2 =5 1>;55 G5< MB> =5>1E>48<> 4;O >15A?5G5=8O MDD5:B82=>3> C?@02;5=8O 8 @0728B8O [Ethical Fundraising & Financial Accountability Code, C5] B:@KB>ABL >=>@K 4>;6=K >B:@KB> 70O2;OBL >1I5AB2C > A2>59 45OB5;L=>AB8 8 ?@>3@0<<0E ?>A@54AB2>< @07;8G=KE A@54AB2, B0:8E :0: ?C1;8:0F8O 5653>4=KE >BG5B>2, 8=D>@<0F8>==KE 1N;;5B5=59, ?@54>AB02;5=85 >BG5B>2 =0F8>=0;L=K< 8 @538>=0;L=K< >@30=870F8O<, ?C1;8:CNI8< 8=D>@<0F8N > D8;0=B@>?88, 0 B0:65 ?>A@54AB2>< M;5:B@>==KE 8 4@C38E :><<C=8:0F8>==KE A@54AB2 8=D>@<0F88. 53C;O@=K5 >BG5BK > 45OB5;L=>AB8 4>=>@>2 4>;6=K A>45@60BL A;54CNICN 8=D>@<0F8N: <8AA8O, F5;8, ?@>3@0<<K 8 ?@>5:BK 70 ?@>H54H89 3>4 CA;>28O 8 ?@>F54C@0 2K40G8 3@0=B>2 8AB>G=8:8 8 @07<5@ 4>E>40 2 A>>B25BAB288 A 70:>=>40B5;LAB2>< @07<5@ 2A5E @0AE>4>2, 2:;NG0O 04<8=8AB@0B82=K5 8 3@0=B>2K5 87<5=5=8O 2 CAB025 8;8 4@C38E 206=KE 4>:C<5=B0E, 8<5NI8E >1I5AB25==K9 8=B5@5A A>AB02 ?@02;5=8O (A>25B0 48@5:B>@>2, =01;N40B5;L=>3> A>25B0) [Principles and Practices for Effective Grantmaking; Code of Ethics for Foundations] $8=0=A8@CNI85 >@30=870F88 4>;6=K :0: <>6=> @0=LH5 C254><;OBL > ;N1KE 87<5=5=8OE 2 ?>;8B8:5 (=0?@02;5==>AB8) 3@0=B>2KE ?@>3@0<<, 0 B0:65 2 8E >@30=870F8>==KE 0A?5:B0E [Guidelines for funders of voluntary organizations, 8.30] =D>@<0F8O > 2>7<>6=>AB8 ?>;CG5=8O D8=0=A8@>20=8O 4>;6=0 1KBL 4>ABC?=0 ?>A@54AB2>< @07<5I5=8O 2 A@54AB20E <0AA>2>9 8=D>@<0F88, A>>B25BAB2CNI8E A?@02>G=8:0E, 2 2845 1C:;5B>2 8 A?@02>G=>9 ;8B5@0BC@K, 0 B0:65 ?@54>AB02;5=0 =0F8>=0;L=K< 8 <5AB=K< >@30=870F8O<-0AA>F80F8O< 4>=>@>2 [Guidelines for funders of voluntary organizations, 1.1] 5@5G5=L CA?5H=KE 70O28B5;59, GL8 70O2:8 1K;8 C4>2;5B2>@5=K, ?>4;568B >?C1;8:>20=8N 2 :0G5AB25 >1I59 8=D>@<0F88, 4>ABC?=>9 4;O 2A5E [Code of Conduct (Philanthropy NZ) 6.e] >=>@0< A;54C5B ?>1C640BL >@30=870F88 @0A?@>AB@0=OBL (48AA5<8=8@>20BL) @57C;LB0BK ?@>5:B>2 8 ?@>3@0<<, ?@54AB02;ONI8E 8=B5@5A 4;O H8@>:>3> :@C30 ;N459 8, ?@8 =5>1E>48<>AB8, ?@54CA<0B@820BL @0A?@>AB@0=5=85 @57C;LB0B>2 2 @0<:0E 2K45;O5<>3> 3@0=B0. >=>@0< B0:65 A;54C5B @0A?@>AB@0=OBL @57C;LB0BK ?@>254Q==>9 >F5=:8 2 A;CG05, 5A;8 MB> 1C45B ?>;57=K< 4;O 4@C38E 4>=>@>2 8 =5:><<5@G5A:8E >@30=870F89. @30=870F88  ?>;CG0B5;8 3@0=B>2 A A0<>3> =0G0;0 4>;6=K 1KBL ?@>8=D>@<8@>20=K > B0:>9 2>7<>6=>AB8 [Guidelines for funders of voluntary organizations, 7.28-29] =CB@8:>@?>@0B82=K5 >B=>H5=8O #AB02 3@0=B>40NI59 >@30=870F88 ?@54CA<0B@8205B: 15A?5G5=85 45<>:@0B8G=>3> AB8;O C?@02;5=8O, >A=>20==>3> =0 ?@8=F8?0E CG0AB8O 15A?5G5=85 2>7<>6=>AB59 8=48284C0;L=>3> @>AB0 8 @0728B8O, >A=>20==>5 =0 @02=>< 8 A?@0254;82>< >B=>H5=88 : 4>1@>2>;LF0< 8 A>B@C4=8:0< @54>AB02;5=85 A?@0254;82>9 :><?5=A0F88 8 70I8B0 ?@02 8 1;03>A>AB>O=8O 2A53> ?5@A>=0;0 @54>AB02;5=85 A>B@C4=8:0<8 2A59 8=D>@<0F88, =5>1E>48<>9 4;O ?@8=OB8O @5H5=89, A?>A>1=KE >:070BL 2;8O=85 =0 ?5@A>=0; !CI5AB2CNI85 70?04=K5 A;>20@8 B5@<8=>2, A2O70==KE A 1;03>B2>@8B5;L=>ABLN 8/8;8 3@0=B>2>9 45OB5;L=>ABLN, 8E 0=0;87 8 A>?>AB02;5=85 @>D5AA8>=0;L=K5 A;>20@8 8 3;>AA0@88 ACI5AB2CNB ?@8<5=8B5;L=> :> <=>38< >1;0ABO< 45OB5;L=>AB8 G5;>25:0, =5 O28;0AL 8A:;NG5=85< 8 AD5@0 1;03>B2>@8B5;L=>AB8. 0: 8 <=>385 4@C385 >1;0AB8 45OB5;L=>AB8, >@30=870F88, 70=8<0NI85AO 1;03>B2>@8B5;L=>ABLN 8;8 ?@54>AB02;ONI85 3@0=BK, 2 A2>59 45OB5;L=>AB8 8A?>;L7CNB A?5F80;L=CN B5@<8=>;>38N, =5 2A5340 ?>=OB=CN =5?>A2OIQ==><C G5;>25:C 8;8 4>?CA:0NICN 42>9=>5 B>;:>20=85. 0 ?@0:B8:5 <=>385 70@C156=K5 1;03>B2>@8B5;L=K5 >@30=870F88 8, 2 >A>15==>AB8 8E 0AA>F80F88, ?@82>4OB 2 ?5G0B=>< 2845 8 @07<5I0NB =0 A2>8E 8=B5@=5B-A09B0E 3;>AA0@88 ?@>D5AA8>=0;L=KE B5@<8=>2, GB> ?@8720=> 1KBL >4=8< 87 M;5<5=B>2 @50;870F88 ?@8=F8?0 >B:@KB>AB8 8 @02=KE 2>7<>6=>AB59. 5>1E>48<> >B<5B8BL 7=0G8B5;L=>5 AE>4AB2> 52@>?59A:8E 8 A525@>0<5@8:0=A:8E A;>20@59 2 >A=>2=KE ?>=OB8OE, 2 A8;C >1I59 A?5F8D8:8 8 E0@0:B5@0 D8;0=B@>?8G5A:>9 45OB5;L=>AB8. 57=0G8B5;L=K5 @07;8G8O 2 B5@<8=>;>388, :0: ?@028;>, A2>4OBAO : >A>15==>ABO< 70:>=>40B5;LAB20 B>9 8;8 8=>9 AB@0=K 8 8<5NB >B=>H5=85, ?>GB8 8A:;NG8B5;L=>, : 2>?@>A0< =0;>3>>1;>65=8O ?@8<5=8B5;L=> : =5:><<5@G5A:8< >1I5AB25==K< >@30=870F8O<, 8<5NI8< >D8F80;L=> ?@87=0==K9 AB0BCA 1;03>B2>@8B5;L=KE (charity).  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B0:>2K< >B=>AOBAO: Endowment Foundation Grant Charity & Philanthropy Beneficiary Application Endowment (:0?8B0;): '0I5 2A53> 2AB@5G05BAO 2 3;>AA0@8OE A525@>0<5@8:0=A:8E >@30=870F89, 2 >1I5< A;CG05, 2 7=0G5=88 D8=0=A>2KE A@54AB2, 2K45;O5<KE 2 2845 1;03>B2>@8B5;L=>3> ?>65@B2>20=8O 8 ?@8=04;560I8E =0 =0G0;0E 4>25@8B5;L=>9 A>1AB25==>AB8 2 =587<5==>< 2845. @8 MB>< 1;03>B2>@8B5;L=>9 >@30=870F859 :0?8B0; =5 @0AE>4C5BAO, 0 B@0BOBAO ;8HL ?@>F5=BK ?> =5<C. 0?8B0; A>AB>8B 87 0:B82>2, ?@8=8<05<KE =0 CA;>28OE, ?@54?>;030NI8E A>E@0=5=85 >A=>2=>9 G53> G0AB8 (principal) 8 8=25AB8@>20=8O 53> A F5;LN A>740=8O 8AB>G=8:0 ?>ABC?;5=89 2 8=B5@5A0E >@30=870F88. >=>@, ?@54>AB02;ONI89 A@54AB20, <>65B ?>B@51>20BL GB>1K >A=>2=0O G0ABL :0?8B0;0 >AB020;0AL =5B@>=CB>9 2 B5G5=85 >?@545;Q==>3> 2@5<5=8, ;81> =>A8;0 ?>AB>O==K9 E0@0:B5@, 0 B0:65 4> <><5=B0 =0:>?;5=8O 4>AB0B>G=KE A@54AB2, =5>1E>48<KE 4;O 4>AB865=8O >?@545;Q==>9 F5;8. A;8 >@30=870F8O @0A?>;>65=0 2 !525@=>9 <5@8:5 8;8 0?04=>9 2@>?5, B>, 2 A;CG05 ?@87=0=8O 3>AC40@AB2>< 70 >@30=870F859 AB0BCA0, 40NI53> >A2>1>645=85 >B =0;>3>>1;>65=8O, D545@0;L=0O G0ABL ?>4>E>4=>3> =0;>30 ?@8<5=8B5;L=> : 4>E>4C >B 8=25AB8F89 =5 2K?;0G8205BAO. 081>;55 8725AB=K< ?@8<5@>< O2;O5BAO >15;52A:0O ?@5<8O, 5653>4=> ?@8AC6405<0O >15;52A:8< :><8B5B><. "5@<8= endowment v>65B 2AB@5G0BLAO 2 A;54CNI8E A>G5B0=8OE: perpetual (=5 >3@0=8G5==K9 2> 2@5<5=8) endowment, capital endowment (:0?8B0;), creation of endowment, endowment building (?@82;5G5=85 :0?8B0;0) $>=4K <>3CB 8A?>;L7>20BL B5@<8= :0?8B0; 2 A2>Q< =0720=88.  MB>< A;CG05 N@848G5A:8E 8 ?@0:B8G5A:8E @07;8G89 <564C ?>=OB8O<8 D>=4 8 :0?8B0; =5 1C45B.  A>60;5=8N, A>2@5<5==>5 @>AA89A:>5 70:>=>40B5;LAB2> =5 40QB 2>7<>6=>AB8 1;03>B2>@8B5;L=K< >@30=870F8O< H8@>:> 8A?>;L7>20BL <5E0=87< endowment 4;O A>740=8O 15AA@>G=>3> :0?8B0;0 2 A8;C =5>1E>48<>AB8 @0AE>4>20=8O 1>;LH59 G0AB8 A@54AB2, ?@82;5GQ==KE 2 B5G5=85 3>40, 2 B>< 65 3>4C. Foundation (D>=4): >4 MB8< B5@<8=>< ?@0:B8G5A:8 2A5 0AA>F80F88 >@30=870F89-4>=>@>2, =57028A8<> >B 8E 35>3@0D8G5A:>3> <5AB>?>;>65=8O, ?>=8<0NB >B45;L=> CG@564Q==CN =5:><<5@G5A:CN AB@C:BC@C, 8<5NICN A>1AB25==K5 =04Q6=K5 8AB>G=8:8 4>E>40. 0: ?@028;>, (=> =5 >1O70B5;L=>) B0:8< 8AB>G=8:>< O2;O5BAO endowment. 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A;CG05 D>=40 <5AB=>3> A>>1I5AB20 ?@54CA<0B@8205BAO 2>7<>6=>ABL D>@<8@>20=8O ?>AB>O==>3> :0?8B0;0 >B A2>53> 8<5=8 8;8 8<5=8, C:070==>3> 4>=>@><. $ A>B@C4=8G05B :0: A :><?0=8O<8 8 8=48284C0;L=K<8 4>=>@0<8 2=5 7028A8<>AB8 >B AD5@K 8E 45OB5;L=>AB8 8 @07<5@0. @54;030O ?>65@B2>20=85 4;O $, 2K <>65B5 8A?>;L7>20BL 10% 8;8 15% C<5=LH5=85 =0;>3>2, 2 A>>B25BAB288 A :B>< > ?>4>E>4=>< =0;>35 :>@?>@0F89 >B 15.02.1992 B25BK =0 2A5 70?@>AK ?@54>AB02;ONBAO =5<54;5==>. @8;>65=85 2 A?>;L7>20==K5 8AB>G=8:8 8=D>@<0F88 >45:AK 8 AB0=40@BK Academy for the Development of Philanthropy in Poland, Standards of Operations of a Polish Local Philanthropic Organisation /  HYPERLINK "http://www.wingsweb.org/resources/ethics/ADPP.html" http://www.wingsweb.org/resources/ethics/ADPP.html Association of Charitable Foundations, United Kingdom, Guidelines for Funders of Voluntary Organisations / http://www.acf.org.uk/pubs/guidelines.htm Association of Foundations, Philippines Code of Ethics / http://www.afphils.net/about_us/ethics.htm Canadian Centre for Philanthropy Ethical Fundraising & Financial Accountability Code / www.ccp.ca Centro Mexicano para la Filantropa, Mexico, Recommendations for the Administration and Transparency of Nonprofit Community Service Association / http://www.wingsweb.org/resources/ethics/CEMEFI_English.html Philatropy new Zealand Code of Conduct / http://www.philanthropy.org.nz/conduct.htm Grupo de Institutos Funda7Ees e Empresas Code of Ethics / http://www.gife.org.br/etica_ing.asp The Charles Stewart Mott Foundation Code of Ethics / http://www.mott.org/about/ethics.asp Community Foundations of Canada Principles for Community Foundations / www.community-fdn.ca Council of Michigan Foundations, USA, Practices & Principles / http://www.wingsweb.org/resources/ethics/CMF.html European Foundation Centre, Principles of Good Practice /  HYPERLINK "http://www.wingsweb.org/resources/ethics/CEMEFI_English.html" http://www.wingsweb.org/resources/ethics/CEMEFI_English.html The Council on Foundations, USA, Principles and Practices For Effective Grantmaking / http://www.cof.org/Content/General/Display.cfm?contentID=156& Values and Standards of The Orpheus CSP Network Code / http://www.efc.be/projects/orpheus/civilsociety/code.htm#valuesAndStandards Abridged Institute of Fundraising Code of Practice / www.institute-of-fundraising.org.uk Association of Fundraising Professionals, Code of Ethical Principles and Standards of Professional Practice / http://www.afpnet.org/tier3_cd.cfm?folder_id=897&content_item_id=1068 ;>AA0@88 D8;0=B@>?8G5A:8E B5@<8=>2 University of Washington, Grant and Contract Glossary / http://www.washington.edu/research/guide/glossary.html The Council on Foundations, USA, Glossary / http://www.cof.org/Content/General/Display.cfm?CONTENTID=120&RETURNTO=%25252FSearch%25252FSearchResults%25252Ecfm%25253FCATEGORYIDS%25253D%252526DOMAINIDS%25253D%252526KEYWORDS%25253Dglossary US Department of Education Glossary / http://www.ed.gov/pubs/KnowAbtGrants/glossary.html European Foundations Centre Glossary / http://www.wingsweb.org/programs/glossary.html Transatlantic Community Foundations Network (TCFN) glossary / http://www.tcfn.efc.be/ Lion Foundation Glossary /  HYPERLINK "http://www.lionfoundation.org.nz" http://www.lionfoundation.org.nz Glossary  HYPERLINK "http://granthelp.clarityconnect.com" http://granthelp.clarityconnect.com Glossary Terms  HYPERLINK "http://www.polarisgrants.org" www.polarisgrants.org  Code of Council on Foundation, Recommended Principles and Practices for Effective Grantmaking AA;54>20=85 ACI5AB2CNI8E AB0=40@B>2 45OB5;L=>AB8 3@0=B>40NI8E >@30=870F89, 0 B0:65 0=0;87 B5@<8=>;>388 8 A;>20@59 PAGE  PAGE 2 AB@. 3 4 6 13 17 18 20 $PTx  ` $$((t++++++++ ,----------.....2.4.D.//3<4 ? 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