"After . . . drawing on independent research on donor expectations, . . . assistance from a variety of philanthropic experts, and numerous comments from donors and charities, the BBB Wise Giving Alliance issued the [following] BBB Standards for Charity Accountability. . . . These standards apply to publicly-soliciting organizations that are tax exempt under section 501(c)(3) of the Internal Revenue Code and to other organizations conducting charitable solicitations. . . . The overarching principle of the BBB Standards for Charity Accountability is full disclosure to donors and potential donors at the time of solicitation and thereafter. . . . GOVERNANCE AND OVERSIGHT [Standards 1 - 5] The governing board has the ultimate oversight authority for any charitable organization. This section of the standard seeks to ensure that the volunteer board is active, independent and free of self-dealing. . . . MEASURING EFFECTIVENESS [Standards 6 - 7] The effectiveness of a charity in achieving its mission is of the utmost importance. . . . This is why a section of our standards require that charities set defined, measurable goals and objectives . . . and report on the organization’s progress. . . . FINANCES [Standards 8 - 14] While we believe that a charity’s finances only tell part of the story of how they are performing, they can identify organizations that may be demonstrating poor financial management and/or questionable accounting practices. . . . [T]hese standards . . . seek to ensure that the charity is financially transparent and spends its funds in accordance with its mission and donor expectations. . . . SOLICITATIONS AND INFORMATIONAL MATERIALS [Standards 15 - 20] A fundraising appeal is often the only contact a donor has with a charity and may be the sole impetus for giving. This section of the standards seeks to ensure that a charity’s representations to the public are accurate, complete and respectful."