- Fundraising communications should include clear, accurate, honest information about the organization, its activities and the intended use of funds. *ME
- A nonprofit should promptly acknowledge and thank donors for every gift, regardless of amount, while at the same time fulfilling its federal gift substantiation requirements. (See IRS Publication 1771
 for details). *US
- A nonprofit has an obligation to use funds according to donor intent. If an organization is unable or unwilling to agree to the specific conditions set by the donor, it should respectfully decline the gift. *ME/US
- A nonprofit has an obligation to decline funds or in-kind donations that would bring about adverse conditions for the organization or its constituents or are outside the scope of its mission.
- A nonprofit should work toward achieving a balance between publicly recognizing charitable contributions and maintaining donor confidentiality when needed or requested. Nonprofits must not share or trade donor names with others unless given permission by the donor.
- A nonprofit should regularly communicate with donors regarding its activities and should make such information available through multiple outlets.
- To maintain the public's trust, a nonprofit should seek only the funds it needs to reasonably work toward achieving its mission over the foreseeable future. When appropriate, endowment and reserve funds can be established to advance the organization’s mission.
- A nonprofit should have policies in place that govern the receipt, use and management of charitable gifts and grants.
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