The Panel created five Work Groups to inform the recommendations it will make to the Senate Finance Committee for strengthening the governance, ethical conduct, and accountability of the charitable sector.  During December 2004 and January 2005, the more than 100 members of the Work Groups held intensive discussions culminating in the recommendations posted on the next page.  The recommendations also include further reactions from the Panel’s Expert Advisory Group.

These recommendations -- and the public comments responding to them -- were the foundation of the discussions the Panel conducted as it prepared the interim report that, on March 1, 2005 it presented to the leaders of the U.S. Senate Finance Committee and share with other leaders in Congress and the Administration. 

The Work Groups and Expert Advisory Group focused largely on the ideas advanced in the discussion draft prepared by the Senate Finance Committee staff in July 2004.  These issues should not be viewed as the areas most in need of immediate action, but rather those deemed likely to be supported by a broad range of organizations.

Further, the recommendations for the initial report are part of a longer term effort by the Panel and its associated groups to develop proposals on a broad range of issues affecting ethical practice, governance, transparency and accountability. In the coming months, the Work Groups and the Expert Advisory Group will tackle issues that require further study and present their recommendations to the Panel for consideration for its June report and follow-up comments in the fall. Learn more about the overall process in About the Panel.

The Recommendations

The Work Groups’ recommendations fell into four broad categories:

1. Improving Transparency and Financial Management

2. Improving Government Oversight and Enforcement

3. Improving Governance and Self-Regulation

4. Compliance Requirements for Small Organizations

All can be downloaded from the List of Recommendations, either as individual items or in a single document.

Public Comments on the Recommendations

Collaboration is one of the enduring strengths of the nonprofit sector, and the Panel encouraged public comments on these recommendations from January 24 to February 18, 2005.