Governance & Accountability

Governance philosophy

AFOC holds itself to the governance standards expected of a §501(c)(3) public charity: documented governing director and officer appointments, documented conflict-of-interest procedures, and a stated commitment to editorial and donor independence.

Board structure

Director and officer appointments are maintained in AFOC corporate records. A public director roster is not posted here. Advisory recruitment is separate from the governing board.

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 influence on research is not solicited or accepted. No annual donor listing is published here.

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

The IRS determination letter dated September 21, 2026 confirms AFOC's annual Form 990-series filing requirement. The applicable filing may be Form 990-N, 990-EZ, or 990, depending on eligibility and financial circumstances. No 2026 annual filing has been verified here. AFOC will publish its filing information after filing; the ordinary federal deadline for calendar year 2026 is May 17, 2027.

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