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Emerging Issues

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2007

New Accounting Standards on Reporting Fundraising Expenses
(July 30, 2007) The American Institute of Certified Public Accountants (AICPA) released new guidelines for the reporting of fundraising expenses by charitable organizations.

Behavior of Management, Supervisors Critical in Reinforcing Ethics
(July 9, 2007)  Employed adults ranked the behavior of management and direct supervisors as the top two factors contributing to the promotion of an ethical workplace, according to a new survey by audit, tax, consulting and financial advisory firm Deloitte & Touche USA.

2006

AOL and Yahoo to Begin Charging to Send Emails
(Feb. 13, 2006) Both America Online (AOL) and Yahoo have announced they will begin charging commercial emailers a fraction of a cent for every message sent to one of their users.

2005

Promoting Ethics as a Guiding Force
(Oct. 3, 2005) 'What can or should be our professional response to promoting ethics as a guiding principle in ethical fundraising?' To answer that question, the 2005 AFP Think Tank on Fundraising in Washington, D.C., on Sept. 7-8 involved a lively discussion of theoretical principles and practical issues affecting the work of philanthropic fundraising.

2004

Do Nonprofits Really Need an Audit Committee?
(Nov. 8, 2004) The effect of the Sarbanes-Oxley Act is starting to 'trickle down' to nonprofits, and forming a separate audit committee is one of the items on the agenda for discussion.

U.S. Foundations Draft Standards To Increase Public Confidence
(June 21, 2004)  In another sign of the nonprofit sector's emerging focus on accountability, the foundation community is in the process of developing a series of standards and stewardship principles to encourage public trust.

2001

Emerging issue: fundraising costs
AFP's 2000 Outstanding Fundraiser says it's time for members to be more proactive in addressing the issue of fundraising costs.

Emerging issue: How much donor involvement is too much?
Fundraisers want donors to get involved, but how much is too much? AFP explores the issue of donor direction and involvement in philanthropic gifts.

Emerging issue: When is a pledge legally binding?
A member of AFP's ethics committee explores the implications when a donor refuses to follow up on a pledge.

In This Section:

Guidelines, Code, StandardsEthics and DonorsEthics Papers and ArticlesEmerging Issues Enforcement ProceduresEthics SanctionsInternational EthicsEthics Assessment Inventory™ Tool