Organization has documented strategic, fiscal, and annual plans and processes that are shared with appropriate stakeholders. Ongoing management review of key deliverables with risks identified and dis-aggregated by type. Mitigation strategies and processes incorporate controls, accountabilities, monitoring, and reporting. There shall be a clear organizational tone regarding ethical behavior in all the activities of the organization. Proactively explain actions and material decisions to stakeholders, including government, donors, beneficiaries, and the public at large. Shared lessons and content As the organization develops, implements, tests, and then refines procedures and processes, it shares those lessons in a non-competitive fashion with other organizations that might benefit from past successes. In regard to content, the organization will strive to collect, process, and share media assets such as video, still imagery, and audio in a manner that allows for release under creative commons, no commercial use, with attribution licensing terms. Where permissible and valuable, make data interoperable and release intellectual property under open source creative commons licensing terms. Reporting and transparency Organizations shall publish and make conveniently available important data about the organization, its staffing, resources, and governance. Reporting shall be in a format convenient for stakeholders and can include printed and digital reports, audio programming or real-time online systems. All reports shall be published on a timely basis and in particular financial data, including filed tax returns, shall be publicly available within 30 days of necessary audits. Organizations shall use best efforts to ensure the accuracy and timeliness of information released and shall promptly correct inaccuracies or incorrect materials. Practical limitations Within the scope of open philanthropy there are practical limitations to the extent all materials shall be open and visible by the public. Materials whose release would be prohibited by law, or that may compromise the corporate or personal safety of others are exempt. Those items with contractual privacy or licensing arrangements do not require disclosure. Organizations shall not disclose information that compromises the integrity of others, and/or organizational processes and policies. Only to the extent as explicitly permitted, donor information shall be exempt. In compliance with trademark law, trade names and marks are exempt from reuse without attribution. See also Charity (practice) GiveWell Giving What We Can Earning to give Philanthropy Similar concepts Accountability Corporate transparency Creative Commons Media transparency Open society Open source Open source governance Public trust References Political science Political philosophy Open government it:Open Government