Code of Ethics for Nonprofit Organizations

At the Association of Ukrainian Organizations in Estonia, we believe that nonprofit organizations must operate openly, responsibly, and transparently. Public trust does not arise automatically—it is built through daily work, honest governance, and the responsible use of resources.

The Association therefore supports the principles of the Estonian Code of Ethics for Nonprofit Organizations and follows them in its activities.

Nonprofit organizations value integrity, equality, dignity, openness, solidarity, cooperation, diversity, and reliability, and act in accordance with these values.

Their cooperation is based on goodwill, partnership, mutual respect, and recognition. Nonprofit organizations have a responsibility to contribute to building a safe, balanced, and caring society.

In their daily activities, nonprofit organizations comply with the laws and other legal acts of the Republic of Estonia. The Code of Ethics establishes principles of responsible conduct that strengthen public trust in nonprofit organizations and the nonprofit sector as a whole.

Principles of Ethical Conduct for Nonprofit Organizations
Democratic Governance and Operations
A nonprofit organization has a clear and understandable mission. In fulfilling its mission, it follows its articles of association, internal documents, and established operating standards.
A nonprofit organization expresses and represents the diverse interests and needs of people. It involves people in the development of civil society through civic education, participatory democracy, advocacy, and other forms of engagement.
As a voluntary association of members of society, a nonprofit organization values its members, ensures democratic governance, holds its governing bodies and employees accountable, and responds appropriately to misconduct.
A nonprofit organization considers public participation and voluntary work to be fundamental pillars of civil society and values the contribution of volunteers.
A nonprofit organization consistently strives for professional conduct, competence, and high-quality work in order to achieve the best possible results.
When receiving funds primarily from supporters and donors, a nonprofit organization uses them efficiently, responsibly, and for their intended purposes.
Civic Courage and Care
A nonprofit organization demonstrates civic courage in opposing injustice in society.
When identifying shortcomings or injustice in laws, other legal acts, or their implementation, a nonprofit organization works to address and eliminate them.
A nonprofit organization neither uses nor promotes violence to express its views, achieve its objectives, or attract public attention.
Responsible and Sustainable Use of Resources and Assets
A nonprofit organization uses natural, human, intellectual, material, and financial resources responsibly and sustainably, taking into account the needs of present and future generations.
When applying for or providing financial support, a nonprofit organization follows good funding practices, ensures that budgets are justified and transparent, and avoids double funding.
Responsibility and Accountability
A nonprofit organization reports on its activities and is accountable to its founders, members, partners, supporters, donors, and the general public.
A nonprofit organization ensures its readiness to report through professional management, effective internal controls, and compliance with sound accounting practices.
A nonprofit organization publishes a substantive activity report and a financial report at least once a year.
Openness and Transparency
Information about a nonprofit organization’s mission, membership, activities, and funding must be public, accessible, and understandable.
A nonprofit organization communicates openly and directly, acts in its own name, and does not hide its responsibility behind anonymity.
A nonprofit organization is open to new ideas, different viewpoints, and cooperation in pursuit of common goals.
Independence and Prevention of Conflicts of Interest
A nonprofit organization is independent in setting its objectives, making decisions, and carrying out its activities. It avoids control by political parties, public institutions, or commercial enterprises where such control would restrict its independence or ability to act in the public interest.
A nonprofit organization and the people involved in its activities prevent conflicts of interest. If a conflict of interest arises, the organization takes the necessary measures to resolve it.
Honouring Commitments and Recognising Authorship
A nonprofit organization honours both written contracts and oral agreements.
A nonprofit organization respects the authorship and ownership of ideas and projects developed by other organizations.
Tolerance
A nonprofit organization recognises the diversity of viewpoints, organizations, and their objectives.
A nonprofit organization does not disparage or defame other organizations, their positions, or the people who work for or participate in their activities.
The Code of Ethics was adopted on 7 April 2002 in Tartu at the General Assembly of the Roundtable of Estonian Nonprofit Organizations.

Source: Network of Estonian Nonprofit Organizations — Hea Kodanik.