Corporate Documents

Articles of Incorporation




Ethics Rules and Policies

American Charitable Trust – Business Funds, Property, and Time

How we use our funds, property and time directly impacts our economic stewardship. We must use these valuable assets with care, protecting them against misuse or theft.

ACT Business Funds includes donations, cash, checks, postage, charge cards, bills, vouchers, and reimbursement claims. We should ensure that all claims vouchers, bills, and invoices are accurate and proper.

ACT Property is used to conduct ACT business. Employees and volunteers are expected to behave responsibly and exercise good judgment when using ACT property such as computers.

ACT Time is that time when we are assigned to work or are traveling on ACT business. This also means that when we are assigned to work, we will not allow outside interests to interfere with our job responsibilities.


Compliance with the Law

ACT will conduct business in accordance with all applicable laws and regulations. Compliance with the law does not comprise our entire responsibility, but rather it is a minimum, absolutely essential condition for the performance of our duties.



The products, services, ideas, concepts and other information we produce are important proprietary assets for ACT. Various laws enable us to protect these valuable assets. It is in the best interest of ACT to prevent inappropriate or unauthorized disclosure of confidential information.


Conflicts of Interest

In the course of your job at ACT, there may be times when your personal interests conflict, or could appear to conflict, with the best interests of ACT. If you believe you are in such a situation, you should speak to your supervisor to develop an appropriate resolution. In many instances, you will be able to resolve the conflict of interest if you identify the conflict, disclose it to your supervisor and withdraw yourself from discussions and decisions relating to the situation.



Fair decisions are best made when there is no conflict of interest or appearance of preferential treatment. In business situations, the acceptance of a gift can make it appear as if a favor was used to influence the recipient’s judgment. To avoid any appearance of favoritism, you should never accept a present, gift, gratuity, hospitality or favor (that is of more than nominal value) from persons or firms with whom ACT has or could have a relationship.


Media and Public Inquiries

ACT is committed to accurate and reliable information to the media and to the American public. All public disclosures, press releases, speeches and other communications will be honest, accurate, timely and representative of the facts.


Maintain ACT Neutrality

The Fundamental Principle of Neutrality means that ACT does not become involved in any controversies of a religious, political, racial, or ideological nature. In particular, ACT does not take sides or engage in any political campaigns. Because some of us at ACT, in our capacity as private citizens, do take an active interest in politics and campaigns, we must be careful not to inadvertently compromise ACT’s reputation for neutrality.

How can we prevent our private actions from compromising the principle of neutrality? All volunteers and paid staff who participate in political campaigns and other political events must do so on their own time and should not use their ACT affiliation in connection with these activities. If you are a senior-level employee, you should not hold any political position that could create the appearance that ACT is not completely neutral with respect to governmental affairs.


Record Keeping

Every employee and volunteer must ensure that the reporting of business information – whether computerized, on paper, or in any form – is accurate, honest, timely, and which represents the facts fairly. We will adhere to all laws, regulations, external accounting controls, and ACT policies and procedures for implementing and reporting business transactions. We will never create a false or misleading report or record by deliberately or negligently making false entries or failing to make correct entries.



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