1.1 Governance – Similar Values
Organizations should have similar ethos and values, a commitment to serve qualified recipients without discrimination, a commitment to sustainable programming whenever possible, integrity, excellence, and organizational transparency.
1.1.1 MSROs should have a written mission, vision, and/or values statement.
Guidance & Resources
Organizations should have written mission, vision and values statements that define the organization by communicating why the organization exists (mission), where the organization is going (vision), and what it stands for (values).
(Source: NH Center for Nonprofits)
This resource from the National Council of Nonprofits offers guidance regarding the benefits and need for a values statement in addition to multiple examples and resources.
(Source: National Council for Nonprofits)
This resource provides ideas not only for drafting your mission statement but also for ensuring your board and staff are consistently referring back to the mission statement.
This resource is a comprehensive guide to building a mission statement.
Nonprofit board members should meet established standards of conduct as they carry out their board responsibilities. This resource provides practical tips as well as sample codes of ethics.
1.2 Governance – Anti-Discrimination
Organizations are encouraged to have a strong commitment to honoring diversity in the workplace and should adopt an anti-discrimination policy that applies to directors, employees, and volunteers.
1.2.1 MSROs should have a written anti-discrimination policy.
Guidance & Resources
Organizations' policies, practices, and procedures should reflect their anti-discrimination policy as it applies to the organization at all levels. The MSRO should have a written anti-discrimination policy.
This template provides a framework for developing anti-discrimination policy. It does not constitute legal advice.
This website is run by the United States Equal Employment Opportunity Commission and provides answers to common questions regarding anti-discrimination laws.
1.3 Governance – Bylaws and Board
Organizations shall be governed fairly, impartially, and responsibly by an independent board of directors.
1.3.1 MSROs should have written bylaws.
1.3.2 MSROs should be governed by a board of directors.
Guidance & Resources
Organization bylaws should address the Board of Director's responsibilities including, but not limited to, board member election, appointment, roles and responsibilities, term limits, hiring the executive director, and other board duties
Grant Space, a resource of the Foundation Center, provides resources for starting a nonprofit including checklists, nonprofit associations, legal support, and government agencies.
(Source: Foundation Center)
Minnesota Council of Nonprofits offers a simple bylaws development guide and template.
(Source: Minnesota Council of Nonprofits)
This resource provides downloadable resources, templates, checklists, guides, and tools. The site also provides links to in-depth reports and tools available to members.
1.4 Governance – Financial Accountability
Organizations shall conduct their finances in a way that ensures the appropriate use of funds and accountability to donors.
1.4.1 Organizations shall have an annual audited financial statement, with the audit being conducted by an independent certified public accountant.
1.4.2 Organizations should comply with generally accepted accounting principles (GAAP).
1.4.3 Organizations’ audited financial statement should be available upon request.
Guidance and Resources
Organizations should have written accounting policies and procedures. The resources below provide guidelines for nonprofit boards, staff, and stakeholders responsible for financial oversight of the organization. They are not a substitute for professional accounting services.
Nonprofit Accounting Basics is a resource designed by the Greater Washington Society of CPAs
Educational Foundation to help nonprofits produce accurate records and reports, encourage and measure accountability, and successfully manage and sustain a nonprofit organization. The guidance provided on this site does not replace professional accounting services.
Boards of directors have a fiduciary duty to ensure that the assets of a charitable nonprofit are used in accordance with donors’ intent, and in support of the charitable mission. The National Council of Nonprofits financial management tools and resources address many aspects of managing nonprofit organization finance policies and practices. Some tools are designed for non-financial managers and board members.
(Source: National Council of Nonprofits)
These articles identify various approaches to valuing GIKs, focusing on the large disparities between conclusions reached by NFPs, and questioning the application of U.S. GAAP to GIKs.
(Source: Journal of Accountancy)
1.5 Governance – Good Donation Principles
Organizations should always respect the World Health Organization donation principles that form the basis for the responsible donation of good medical equipment, consumables, and pharmaceuticals.
1.5.1 Donations Based on Expressed Need: Donations of medical equipment, consumables, and pharmaceuticals should benefit the recipient to the maximum extent possible. All donations should be based on an expressed need. Unsolicited donations are discouraged.
1.5.2 Donations Conform to Local Needs and Policies: Donations should be given with due respect for the wishes and authority of the recipient, and in conformity with the government policies and administrative arrangements of the recipient country.
1.5.3 Effective Coordination and Collaboration: There should be effective coordination and collaboration between the donor and the recipient, with all donations being made in accordance with a plan formulated by both parties.
1.5.4 No Double Standard in Quality: There should be no double standard in quality. If the quality of an item is unacceptable in the donor country, it is also unacceptable as a donation.
Guidance and Resources
The 3rd edition of Guidelines for Medicine Donations has been developed by the World Health Organization (WHO) in cooperation with major international agencies active in humanitarian relief and development assistance. The guidelines are intended to improve the quality of medicine donations in international development assistance and emergency aid.
(Source: The World Health Organization)
The World Health Organization (WHO) has developed a set of guidelines on appropriate donations of medical devices. This document provides an overview of the issues and challenges surrounding medical device donations and offers considerations and best practices that may be useful for making and soliciting donations. (Source: The World Health Organization)