Governance & Accountability

Governance philosophy

AFOC holds itself to the governance standards expected of a §501(c)(3) public charity: an independent board of directors (planned; see below), documented conflict-of-interest procedures, and a stated commitment to editorial and donor independence.

Board structure

A board of directors is planned. Board members will be named publicly upon formation.

Conflict-of-interest policy

Board members and key staff disclose all material financial and professional relationships annually. Disclosed conflicts are reviewed for impact on board votes and publication decisions. Affected parties recuse from votes and editorial decisions where conflicts apply. Full policy available on request.

Donor independence statement

AFOC publishes its findings without funder pre-approval. AFOC does not accept funding conditioned on specific findings, conclusions, or policy positions. Donor names are published in the annual donor listing; donor influence on research is not solicited or accepted.

Editorial independence statement

Editorial decisions — what AFOC publishes, when, and in what form — rest with AFOC's research leadership. Donors, board members in their donor capacity, and external funders do not have editorial authority. The methodology charter governs how editorial decisions are made.

Whistleblower protocol

AFOC personnel who identify concerns about financial integrity, research integrity, or governance violations may raise those concerns through a designated channel (specifics published on request) without retaliation. Formal whistleblower policy follows IRS Form 990 guidance.

Document retention

AFOC maintains organizational records (financial, governance, research data, communications) consistent with IRS and California Attorney General requirements. Specific retention schedules available on request.

Form 990 commitment

Upon receipt of the IRS §501(c)(3) determination letter, AFOC will file annual Form 990 returns as required by IRS rules. Filed returns will be publicly available on AFOC's website within 30 days of filing.

Public records and transparency

AFOC publishes its annual research agenda, its board roster (when constituted), and a summary of its annual activities. Research methodology is documented in the methodology charter.

Governance inquiries: contact@giveafoc.org