This guidebook is a companion to Independent Sectors 1991 report, Ethics and the Nations Philanthropic Community Obedience to the Unenforceable. The questions included are examples of the kinds of questions organizations, through their board and staff leaders, should be asking themselves about the ethical quality of their policies and actions. These questions can serve as a centerpiece for reflecting on the ethical behavior of the organization.

Each heading represents an essential value of ethical behavior that the Independent Sectors Board of Directors Committee on Values and Ethics believes are essential and common to all organizations within the independent sector:

• Commitment beyond self.
• Commitment beyond the law.
• Commitment to the public good.
• Respect for the value and dignity of individuals.
• Tolerance, diversity and social justice.
• Accountability to the general public.
• Openness and honesty.
• Prudent application of resources.
• Obedience to the laws.

The key ethical questions have been formatted in a workbook style to stimulate thinking and engagement. There are no right or wrong answers, just as there is no one way to use them. While some questions seem best reflected upon by board members, the great majority of questions may be appropriately asked by all members of an organization. What is important is finding ways to reflect on these questions in ways that are right for your organization.

Among the recommendations given are:

• Adopt an organizational credo.
• Conduct an ethics audit or self-evaluation every year.
• Develop a supportive set of codes or standards.
• Involve all constituencies in the process.
• Infuse the process and the documents into the culture of the total organization.

CONTENTS
Preface.
Introduction.
Suggestions for Use.
Key Ethical Questions For: Independent Sector Organizations; Grantseekers; Grantmakers.
Addendum: Recommendations from the Independent Sector Advisory Committee on Values and Ethics.
Independent Sector Mission, Credo and Code of Ethics (Values).
Contributors.

This guidebook is a companion to Independent Sectors 1991 report, Ethics and the Nations Philanthropic Community Obedience to the Unenforceable. The questions included are examples of the kinds of questions organizations, through their board and staff leaders, should be asking themselves about the ethical quality of their policies and actions. These questions can serve as a centerpiece for reflecting on the ethical behavior of the organization.