An organizational code of ethics policy helps to promote appropriate and consistent decision making and behavior in support of the not-for-profit organizations and its mission, by staff, board members, and others who work with the nonprofit. It provides a framework and establishes expectations for acceptable conduct throughout the organization. A code of ethics does not create an ethical organization, but helps to maintain a culture of accountability and transparency that is established and supported by the nonprofit's leadership.

This sample policy can be used to assist in the creation of a code of ethics. As with any policy of this nature, the nonprofit may wish to consult legal counsel for assistance in developing a code of ethics that is appropriate for the organization.