Due diligence, in this context, refers to the careful investigation, analysis, and assessment conducted by donors before granting funds to non-profits. Due diligence is conducted to assess non-profit readiness, ensure their legitimacy, ethical standards and credibility. It helps mitigate the risk of accepting funds from sources involved in illegal or unethical activities.

Additionally, due diligence ensures that the non-profit’s mission, values, and goals align with those of the potential donors, fostering mutually beneficial partnerships and safeguarding the organisation’s reputation and integrity.

Non-profits can use this tutorial to understand:

1. Key CSR requirements at an organisation as well as program level
2. Donor perspective on different aspects of due diligence
3. Commonly identified gaps and risks during due diligence and best practices to address them
   

This resource is recommended for fundraising, legal, finance and accounting teams from non-profits relying partially or completely on CSR funding.