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Nonprofit and philanthropic organizations provide the opportunities for individuals and institutions to voluntarily contribute to a cause of their choosing. By engaging the interests and relationships of individuals, nonprofits and philanthropies can help develop a culture of philanthropy where people feel their values can be expressed and contributions effectively used to improve their communities. To honor this trust, nonprofits and philanthropies should be good stewards and conduct their fundraising according to the highest ethical standards with regard to solicitation, acceptance, recording, reporting and use of funds. Nonprofits and philanthropies should adopt clear policies for fundraising activities to ensure responsible use of funds for designated purposes and open, transparent communication with donors and other constituents.