Watchdog Watch

Following are summaries of recent reports by the BBB Wise Giving Alliance. This private group reports on whether charities meet standards for fund raising, governance, financial management, and public information. The alliance does not approve or disapprove of charities, and urges potential donors to evaluate the importance of variations from the standards. It also notes that charities’ practices may change at any time. For organizations that do not meet the standards, information is given only on those standards that are not met. Those organizations meet all the other standards. Unless stated otherwise, the organizations are tax-exempt under Section 501(c)(3) of the Internal Revenue Code and are eligible to receive contributions deductible as charitable donations for federal income tax purposes.

Copies of the full reports are available from the Council of Better Business Bureaus, Wise Giving Alliance, 4200 Wilson Boulevard, Arlington, Va. 22203; http://www.give.org.

American Civil Liberties Union Foundation, 125 Broad Street, 18th Floor, New York, N.Y. 10004; http://www.aclu.org. Does not meet the following standards: (1) that the soliciting organization provide on request an annual report that includes information about its purposes, current activities, governance, finances, and tax-exempt status; (2) that a reasonable percentage (at least 50 percent) of total income from all sources be applied to programs and activities directly related to the purposes for which the organization exists; and (3) that a reasonable percentage (at least 50 percent) of public contributions be applied to the programs and activities described in solicitations, in accordance with donor expectations.

American Health Assistance Foundation, 22512 Gateway Center Drive, Clarksburg, Md. 20871; http://www.ahaf.org. Does not meet the following standards: (1) that the soliciting organization provide on request an annual report that includes information about its purposes, current activities, governance, finances, and tax-exempt status; (2) that the soliciting organization substantiate on request its application of funds, in accordance with donor expectations, to the programs and activities described in solicitations; and (3) that the organization have an independent governing body whose members are not engaged in business transactions in which they have material conflicting interests.

As of December 2002, the organization had not provided complete information about its finances, use of funds, solicitations, and informational materials. The alliance is unable to determine if the American Health Assistance Foundation meets 13 additional standards.

American Police Officers Association, 1305 Long Run Road, Friedensburg, Pa. 17933. As of December 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the American Police Officers Association meets its standards.

American Veterans Relief Foundation, 1114 East Chestnut, Santa Ana, Calif. 92701; http://www.avrfoundation.org. As of October 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the American Veterans Relief Foundation meets its standards.

Arthritis Foundation, 1330 West Peachtree Street, N.W., Atlanta, Ga. 30309; http://www.arthritis.org. Meets all standards.

B’nai B’rith International, 2020 K Street, N.W., Seventh Floor, Washington, D.C. 20006; http://www.bbinet.org. Does not meet the standards that call for the soliciting organization to provide on request an annual report that includes information about its purposes, current activities, governance, finances, and tax-exempt status, and for the organization to have an active governing body that, among other things, meets at least three times a year, with a majority of its members present on average.

Boys & Girls Clubs of America, 1230 West Peachtree Street, N.W., Atlanta, Ga. 30309; http://www.bgca.org. As of December 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if Boys & Girls Clubs of America meets its standards.

Cal Farley’s Boys Ranch and Affiliates, P.O. Box 1890, Amarillo, Tex. 79174-0001; http://www.calfarley.org. Meets all standards.

Cancer Recovery Foundation of America, 801 East Park Drive, Suite 104, Harrisburg, Pa. 17111; http://www.cancerrecovery.org. As of December 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the Cancer Recovery Foundation of America meets its standards.

Child Quest International, 1625 Alameda, Suite 500, San Jose, Calif. 95126; http://www.childquest.org. As of December 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if Child Quest International meets its standards.

Citizenship Education Fund, 930 East 50th Street, Chicago, Ill. 60615. As of December 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the Citizenship Education Fund meets its standards.

Memorial Sloan-Kettering Cancer Center, 1275 York Avenue, New York, N.Y. 10021; http://www.mskcc.org. Does not meet the standards that call for the soliciting organization to provide on request an annual report that includes information about its purposes, current activities, governance, finances, and tax-exempt status, and for the organization’s financial statements to present adequate information to serve as a basis for informed decisions, including a detailed schedule of expenses by natural classification, presenting the natural expenses incurred for each major program and supporting activity.

Multiple Sclerosis Association of America, 706 Haddonfield Road, Cherry Hill, N.J. 08002-2652; http://www.msaa.com. Meets all standards.

National Abortion Federation, 1755 Massachusetts Avenue, N.W., Suite 600, Washington, D.C. 20036; http://www.prochoice.org. Meets all standards.

National Association for the Terminally Ill, P.O. Box 368, Shelbyville, Ky. 40066-0368; http://www.terminallyill.org. As of December 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the National Association for the Terminally Ill meets its standards.

National Defense Foundation, 610 Madison Street, Alexandria, Va. 22314-1753; http://www.ncoausa.org/NDF/NDF.htm. As of December 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the National Defense Foundation meets its standards.

National Multiple Sclerosis Society, 733 Third Avenue, Sixth Floor, New York, N.Y. 10017-3288; http://www.nationalmssociety.org. Meets all standards.

National Police Defense Foundation, 21 Kilmer Drive, Building 2, Suite F, Morganville, N.J. 07751; http://www.npdf.org. Does not meet the following standards: (1) that a reasonable percentage (at least 50 percent) of total income from all sources be applied to programs and activities directly related to the purposes for which the organization exists; (2) that a reasonable percentage (at least 50 percent) of public contributions be applied to the programs and activities described in solicitations, in accordance with donor expectations; (3) that fund-raising costs be reasonable, not exceeding 35 percent of related contributions; and (4) that total fund-raising and administrative costs be reasonable, not exceeding 50 percent of total income.

National Union of American Families, 22 South 22nd Street, Second Floor, Philadelphia, Pa. 19103. As of November 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the National Union of American Families meets its standards.

Northeast Animal Shelter, 204 Highland Avenue, Salem, Mass. 01970-0901; http://www.northeastanimalshelter.org. As of November 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the Northeast Animal Shelter meets its standards.

Project Orbis International, 520 Eighth Avenue, 11th Floor, New York, N.Y. 10018-6507; http://www.orbis.org. Meets all standards.

Reserve Police Officers Association, 1305 Long Run Road, Friedensburg, Pa. 17933; http://www.reservepolice.org. As of December 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the Reserve Police Officers Association meets its standards.

The alliance notes that the Reserve Police Officers Association is tax-exempt under Section 501(c)(6) of the Internal Revenue Code. Therefore contributions and membership dues are not deductible as charitable donations for federal-income-tax purposes, but may be deductible as business expenses.

Salesian Missions, 2 Lefevre Lane, P.O. Box 30, New Rochelle, N.Y. 10802-0030; http://www.salesianmissions.org. Meets all standards.

Seniors Coalition, 9001 Braddock Road, Suite 200, Springfield, Va. 22151; http://www.seniorscoalition.org. As of December 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the Seniors Coalition meets its standards.

Smile Train, 245 Fifth Avenue, Suite 2201, New York, N.Y. 10016; http://www.smiletrain.org. Does not meet the following standards: (1) that the soliciting organization provide on request an annual report that includes information about its purposes, current activities, governance, finances, and tax-exempt status; (2) that a reasonable percentage (at least 50 percent) of total income from all sources be applied to programs and activities directly related to the purposes for which the organization exists; and (3) that a reasonable percentage (at least 50 percent) of public contributions be applied to the programs and activities described in solicitations, in accordance with donor expectations.

United States Intelligence Council, P.O. Box 919, Frederick, Md. 21705. As of December 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the United States Intelligence Council meets its standards.

United States Justice Foundation, 2091 East Valley Parkway, Suite 1-C, Escondido, Calif. 92027; http://www.usjf.net. As of December 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the United States Justice Foundation meets its standards.

Vanished Children’s Alliance, 2095 Park Avenue, San Jose, Calif. 95126; http://www.vca.org. As of December 2002, the organization had not provided current information about its finances, programs, and governance. The alliance is unable to determine if the Vanished Children’s Alliance meets its standards.

Wildlife Waystation, 14831 Little Tujunga Canyon Road, Angeles National Forest, Calif. 91342-5999; http://www.waystation.org. Does not meet the following standards: (1) that the soliciting organization provide on request an annual report that includes information about its purposes, current activities, governance, finances, and tax-exempt status; (2) that a reasonable percentage (at least 50 percent) of total income from all sources be applied to programs and activities directly related to the purposes for which the organization exists; (3) that a reasonable percentage (at least 50 percent) of public contributions be applied to the programs and activities described in solicitations, in accordance with donor expectations; and (4) that solicitations in conjunction with the sale of goods, services, or admissions identify at the point of solicitation the actual or anticipated portion of the sales or admission price to benefit the charitable organization or cause.

As of December 2002, the organization had not provided complete information about its finances, use of funds, solicitations, and informational materials. The alliance is unable to determine if Wildlife Waystation meets three additional standards.

World Neighbors, 4127 N.W. 122 Street, Oklahoma City, Okla. 73120-8869; http://www.wn.org. Meets all standards.

World Wildlife Fund, 1250 24th Street, N.W., Washington, D.C. 20037-1132; http://www.worldwildlife.org. Meets all standards.