The following was adopted by the Board of Directors of the D.O.C., Organization Inc., on November 24, 2000.

Donor's Rights


1. All donors are entitled to receive an official receipt for income tax purposes for the amount of the donation. Donors of non-monetary eligible gifts (or gifts-in-kind) are entitled to receive an official receipts that reflects the fair market value of the gift, according to Internal Revenue Service guidelines. D.O.C.'s Board may establish a minimum amount for the automatic issuance of receipts, in which case smaller donations will be receipted only upon request.


2. All fundraising solicitations by or on behalf of D.O.C. will disclose D.O.C.'s name and the purpose for which funds are requested. Printed solicitations (however transmitted) will also include its address or other contact information.


3. Donors and prospective donors are entitled to the following, promptly upon request:

- D.O.C.'s most recent annual report and financial statements as approved by the Board;
- D.O.C.'s registration number (BN) as assigned by the IRS;
- Any information contained in the public portion of D.O.C.'s most recent Charity Information Return as submitted to IRS;
- A list of the names of the members of the Board; and
- A copy of this Ethical Fundraising & Financial Accountability Code.

4. Donors and prospective donors are entitled to know, upon request, whether an individual soliciting funds on behalf of D.O.C. is a volunteer, an employee, or a consultant.

5. Donors will be encouraged to seek independent advice if D.O.C. has any reason to believe that a proposed gift might significantly affect the donor's financial position, taxable income, or relationship with other family members.

6. Donors' request to remain anonymous will be respected.

7. The privacy of donors will be respected. Any donor records that are maintained by D.O.C. will be kept confidential to the greatest extent possible. All staff and related suppliers must sign Confidentiality Agreements. Donors have the right to see their own donor record, and to challenge its accuracy.

8. Under no circumstances will D.O.C. exchange rent, or to otherwise share its fundraising list with other individuals or organizations.

9. Donors or prospective donors will be treated with respect. Every effort will be made to honor their request to:

- limit the frequency of solicitations
- not be solicited by telephone or other technology;
- not receive printed material concerning D.O.C.

10. The D.O.C., Organization will respond promptly to a complaint from a donor or prospective donor about any matter that is addressed in this Code. Our Development Office will attempt to satisfy the complainant's concerns in the first instance. A complainant who remains dissatisfied will be informed that he/she may appeal in writing to the D.O.C. Board via the Governance & Nominating Committee, and will be advised in writing of the disposition of the appeal.

Fundraising Practices


1. Fundraising solicitations on behalf of D.O.C. will:

- be truthful;
- accurately describe D.O.C. activities and the intended use of donated funds; and
- respect the dignity and privacy of those who benefit from activities.

2. Volunteers, employees and consultants who solicit or receive funds on behalf of D.O.C. shall:

- adhere to the provisions of this Ethical Fundraising & Financial Accountability Code;
- act with fairness, integrity, and in accordance with all applicable laws;
- adhere to the provisions of applicable professional codes of ethics, standards of practice, etc.
- cease solicitation as harassment or under pressure;
- disclose immediately to D.O.C. any actual or apparent conflict of interest; and
- not accept donations for purposes that are inconsistent with D.O.C. objects or mission.

3. Paid fundraisers, whether staff or consultant, will be compensated by a per diem, retainer or fee, and will not be paid finders' fees, commissions or other payments based on either the number of gifts received or the value of funds raised. Compensation policies for fundraisers, including performance-based compensation practices (such as salary increases or bonuses) will be consistent with D.O.C. policies and practices that apply to non-fundraising personnel.

4. D.O.C.'s Board will be informed at least annually of the number, type and disposition of complaints received from donors or prospective donors about matters that are addressed in this Ethical Fundraising & Financial Accountability Code.


Financial Accountability

1. D.O.C.'s financial affairs will be conducted in a responsible manner, consistent with the ethical obligations of stewardship and the legal requirements of New York State regulators.

2. All donations will be used to support D.O.C. objects, as registered with the Department of State.

3. All restricted or designated donations will be used for the purposes for which they are given. If necessary due to program or organization changes, alternative uses will be discussed where possible with the donor's legal designated donation, D.O.C. will return the unexpended portion of the donation, if the donor is deceased or legally incompetent and D.O.C. is manner that is as consistent as possible with the donor's original intent.

4. Annual financial reports will:

- be factual and accurate in all materials respects;

- disclose:
1. The total amount of fundraising revenues (receipted and non-receipted);
2. The total amount fundraising expenses (including salaries and overhead costs);
3. The total amount of donations that are receipted for income tax purposes (excluding bequests, endowed donations that cannot be expected for at lease 10 years, and gifts from other charities);
4. The total amount of expenditures on charitable activities (including gifts to other charities);
5. Identify government grants and contributions separately from other donations; and
6. Be prepared in accordance with generally accepted accounting principles and standards establish by Certified Public Accountants, in all material respects.

5. No more will be spent on administration and fundraising than is required to ensure effective management and resource development. In any event, D.O.C. will meet or exceed Internal Revenue Service's requirements for expenditures on charitable activities.

6. The cost-effectiveness of D.O.C.'s fundraising program will be reviewed regularly by the Board.