All that means December 31 is fast approaching, and it’s the final day for people to make charitable donations for the calendar year. If a client sought your counsel about whether it is important to vet a charity prior to donating or how to investigate it in the first place, would you know what to say?

According to Jackie Jacobs, Executive Director Emeritus of the Columbus Jewish Foundation, it’s wise for an attorney to ask their client to think about the goals of their charitable gift.

“It’s all about the mission. Reputable charities can communicate the purpose of their fundraising efforts,” he says, adding that clients should reflect on causes close to their heart to guide their donation decisions. To focus their thoughts, counsel a client to consider their personal, work and community priorities, says Jacobs.

Once those goals are established, steering clients towards the wealth of information about charities available online is a good bet. One such organization is Charity Navigator, a non-profit whose mission is to conduct the research needed to determine the viability and veracity of a charitable organization.

According to Larry Lieberman, COO of Charity Navigator, nearly 11 million people researched charities free of charge on the entity’s website in 2017. In the first six months of 2018, more than four million new visitors accessed his organization’s site. “Philanthropy is growing,” says Lieberman.

There are several common questions people want answered when they vet a charity. According to Jacobs, they include:

• Determining how donations are used for CEO compensation, overhead and programs
• Investigating the charity’s effectiveness and reputation for remaining true to its mission
• Gauging how the non-profit measures its programs’ successes
• Researching the people in charge of the charity to determine their reputation. Consumers can contact their state’s attorney general’s offices to determine the organization’s registration status, as well

“Charities must fill out a 990 IRS form, which details expenses, compensation and other financial information,” Jacobs says.

Dan Sharpe is vice president for Community Research and Grants Management at the Columbus Foundation in Columbus, Ohio. According to CF Insights, that organization is the seventh largest civic foundation in the United States with more than $1.7 billion in assets as of July 22, 2016.

According to Sharpe, vetting charities prior to making donations is a “valuable consideration that is often overlooked by some donors who may solely be motivated by shiny marketing materials.” However, he cautions, beyond Jacobs’ suggestions, there are other matters for donors to ponder prior to giving their time, talent or treasure.

He urges potential donors to consider the organization’s leadership. “The CEO or Executive Director should be a respected leader within the organization, trustworthy and a good relationship builder,” he says. That leader should also be able to articulate the mission and work of the organization.

Moreover, the charity’s financial steadfastness should be examined. Potential donors should also be permitted to look at past IRS Form 990s “for further transparency on expenses, reserves and revenues,” says Sharpe.

Because there may be similar organizations whose missions seem to mirror one another, it is wise to counsel clients to get the facts about the charities to determine which one(s) most closely align with their priorities. Sharpe even suggests taking that research beyond the Internet or even conversation by volunteering for the organization. Volunteering offers a “first-hand opportunity to gain insight into an organization’s effectiveness, and to learn more about the mission and who they serve,” says Sharpe.

Other charity vetting organizations besides Charity Navigator include GuideStar, Better Business Bureau Wise Giving Alliance and Charity Watch. The services offered by each entity differ slightly, so it would be wise to vet the vetting sites to decide which offers the most useful information for your client’s charitable endeavors.

Tami Kamin Meyer is an Ohio attorney and writer.