United Way Accountability Standards

Endorsed by United Way of America National Professional Council, October 2002

United Way is recognized as a leader in the Nation. Our work in bringing people together to create positive impact and deliver innovative collective responses to the most compelling human needs makes us unique. Annually, United Way is a partner to 17 million donors and our

relationship with individuals, corporations, and other stakeholder groups has lasted for more than 100 years because it is rooted in trust. Our work in community impact, financial management, organizational governance and decision-making have always met and exceeded the highest standards.

As the business and social climate in the Nation continues to change, so must the United Way system continue to change and improve. The National Professional Council (NPC) of United Way of America (UWA) has considered United Way’s fund-raising and financial practices and has set the membership bar and the standard for excellence even higher with a series of improvements outlined below.

I. United Way promises full disclosure and accountability. Our fund-raising and resource development accomplishments will be clearly and consistently shared in communities across the country. United Way of America (UWA) and local United Ways:

• Reaffirm our commitment to full compliance with the UWA standards for reporting total resources, accounting for all dollars raised. Dollars raised are differentiated by annual campaign funds (designated and not designated), revenues earned beyond the campaign, planned gifts and other leveraged resources. Reports will account for, and record separately, dollars received from outside a given community. Standards for the inclusion of dollars raised by a third party must be made explicit. All United Ways, by signature, will confirm their compliance.

II. United Way promises to invest donor dollars wisely and efficiently for the purpose of improving lives and strengthening communities. UWA and local United Ways ensure that:

• There will be no duplication of charges by multiple United Ways related to a single donor’s pledge or designation. United Ways will minimize the time taken to transfer donor designations from one United Way to another or to an agency of a donor’s choice.
• Nothing more than actual expenses incurred will be charged against a donor’s pledge. Those costs, including general management, fund-raising and marketing, and programs geared to community building and community leadership, will be assigned to the United Way carrying out that specific work.

III. United Way is dedicated to continual self-improvement and total transparency in our community impact work and internal operations. UWA will establish a Monitoring and Operations Assessment process to ensure that:

• All member United Ways comply with reporting standards and submit information, as requested, including annual reports, IRS 990 forms, and codes of ethics to UWA, or in some cases, certification of this information.
• All members agree to participate in, and submit to UWA, a community-driven self-assessment of their community impact work, financial management, and organizational governance and decision-making. This process will include United Way volunteer and professional leaders and outside experts in areas such as financial management, governance and ethics. Through the issuance of a “Report Card” to the community, United Ways can demonstrate their continuous improvement and ongoing accountability to their donors and stakeholders.