The Code has been developed as a set of good practices balanced with stakeholder expectations and statutory regulatory requirements representing shared accountability and expectations between critical stakeholders and the nonprofit community. It reflects the national and universal concerns about improving governance and management of resources among nonprofits and embraces good practice in other sectors.


The Code provides a common platform for nonprofits across the country to assess their strength and instil confidence in their beneficiaries, including stakeholders, that they are advancing the greater good through their operations and activities. It places a greater emphasis on values, accountability, transparency, probity, maintaining internal controls, leadership and the diversity of opinion and skills.