This issue provides background on the development and the current state of various approaches to accountability. Authors outline the legal powers of donors to charities and and consider choices in structuring gifts to increase leverage as well as examine the scope of federal laws affecting nonprofits. They also review tools to improve performance analysis and discuss the National Center for Charitable Statistics' role in accountability and examine how to create more effective government oversight of charitable activities.

This is the 31st issue of the Jossey-Bass series New Directions for Philanthropic Fundraising.