Accountability
At United Way, we know success is measured by how our mission is achieved — to make measurable improvements in communities. Setting high standards for ourselves and for our local partners is critical for that success. Annually, all United Ways certify their adherence to standards that include comprehensive requirements for financial reporting, governance, ethics, diversity, and operations. Specifically, United Ways must meet the following:
Tax-Exempt Status
All United Ways must be tax-exempt under Section 501(c)(3) of the Internal Revenue Code as well as corresponding provisions of other applicable state, local or foreign laws or regulations
Governance
United Ways are governed by active, responsible, and voluntary governing boards to ensure effective governance over the policies and financial resources of the organization. These boards are responsible for United Way delivering on their mission to advance the common good.
Ethics
All United Ways follow locally adopted codes of ethics for volunteers and staff that include provisions for ethical management, publicity, fundraising practices, and full and fair disclosure.
Diversity and Inclusion
Inclusiveness, as defined by the United Way of Northwest Georgia, provides equal opportunity to all people without regard to race, creed, color, religion, marital status, sexual orientation, disability, sex, age, or national origin. The United Way of Northwest Georgia promotes the full realization of this policy through the positive recognition of the value of inclusiveness.
Financial Accountability
United Ways undergo annual financial audits conducted by independent certified public accountants whose examination complies with generally accepted auditing standards. In addition, United Ways has developed comprehensive requirements for the completion of audited financial statements to ensure consistency and transparency system-wide. These requirements are based on industry best practices and comport with generally accepted accounting principles. Smaller United Ways (with less than $100,000 in annual revenue) may undergo an independent financial review.
Performance Excellence
United Ways conducts self-assessments of its governance, financial management, and community impact every three years.
Public Reporting and Disclosure
United Ways must file the IRS Form 990 in a timely manner and will provide it on its website, at its offices, or upon request.
Legal
United Ways comply with all applicable local, state, and federal operating and reporting requirements.
Support the United Way Network
United Ways provides financial support to United Way Worldwide and follows standards for using United Way's trademarks. United Ways charges fees based on actual expenses for donor-designated gifts and other processing services.