As the year's end approaches, many people want to help others by making financial gifts to charities. The holiday season brings thoughts of goodwill, and it doesn't hurt that such giving, within limits, can be written off on tax returns.

But there are so many charities. What's the best way to decide where to give? Americans tend to follow a traditional pattern as the end of the year nears: they give to their favorite charities.

Most charities are honest, well-run organizations. Some are poorly managed, and a few are outright frauds. What should you do before you write that check? Increasingly, Christians are looking for the seal of approval from ECFA, the Evangelical Council for Financial Accountability.

The ECFA seal indicates that an organization complies with a strict set of standards covering board governance, independent auditing, financial disclosure and fund-raising practices. ECFA has nearly 900 members, all of which submit to a rigorous review process each year. A wide spectrum of ministries is represented in the membership, including crisis pregnancy centers, colleges and universities, rescue missions, missionary-sending agencies, camps, prison ministries, medical teams and much more.

In Fayette County, Operation Mobilization (OM) is a member of ECFA. OM, located at 285 Lynnwood Avenue in Tyrone, is an international missionary organization working in more than 85 countries around the world. By virtue of its membership with ECFA, OM is accountable to the public. An ECFA member organization will provide their most recent audit report.

It's easy to check up on ECFA members. You can learn whether a charity meets ECFA's standards by visiting the website at www.ecfa.org. You can also call 1-800-3BE-WISE to request a free copy of the Giver's Guide.

Good charities willingly

answer tough questions

Before you give to any charity, ask these questions:

1. Does the organization have a clear and strong commitment to a certain project area?

2. Is there an independent board that accepts responsibility for the activities of the organization and oversees in operations?

3. Are the financial records audited annually by certified public accountants?

4. Does the charity practice full disclosure?

5. Is a copy of the audited financial statements provided to anyone who requests it?

6. Is information provided to donors about any program that the donors have supported?

7. How does the organization avoid conflicts of interest?

8. What are the guidelines and standards for fund raising?

9. Is there a review procedure to assure compliance with fund-

raising standards and guidelines?

Donor's bill of rights

Make sure your charity's standards and guidelines assure you of a "bill of rights" as a donor. You have the right to:

1. Know how the funds of an organization are being spent.

2. Know what the programs you support are accomplishing.

3. Know that the organization is in compliance with federal, state and municipal laws.

4. Restrict or designate your gifts to a particular project.

5. A response to you inquiries about finances and program.

6. Visit office and program sites of an organization to talk personally with the staff.

7. Give without being high-pressured by the organization.

8. Know that the organization is well-managed.

9. Know that there is a responsible governing board and know who those board members are.