Standard 1.0

Major version. Published 2026-09-30, in force from 2026-09-30.

The first version of the DonorCARE Trust Standard: four levels of published disclosure, Bronze, Silver, Gold and Platinum, and the checks against source behind the top mark.

What changed

First publication of the Standard.

Bronze — Identity published

Windows: reconfirmed every 12 months.

B1
Listing claimed, contact email confirmedListing claimed; contact email confirmed (automatic check).reconfirmed every 12 months
B2
Legal name, legal form, registrar, registration no.Legal name, legal form, registrar and registration number; for a state-council body, the council and certificate reference. Checked automatically only where the register permits machine access; otherwise the organisation's disclosure until V1.reconfirmed every 12 months
B3
Mission, address, contact, websiteMission, primary address, public contact, website or "none".reconfirmed every 12 months
B4
Accountable person, with consentThe accountable person's name and role, published with their consent.reconfirmed every 12 months
B5
How to give, payee namesHow to give: giving methods (ADR 0019 payee details) or DonorCARE checkout, with the payee name for each.reconfirmed every 12 months

Silver — Work published

Windows: programmes reconfirmed every 12 months; figures for a year that ended ≤ 18 months ago.

S1
A programmeAt least one programme: name, description, who it serves, where.reconfirmed every 12 months
S2
An impact figureAt least one impact figure for the last complete year, labelled as the organisation's word.for a period that ended ≤ 18 months ago
S3
Use of fundsUse of funds for the last complete financial year.for a period that ended ≤ 18 months ago
S4
Year established, financial-year endYear established; financial-year end.reconfirmed every 12 months

Gold — Accounts published

Windows: statements for a financial year that ended ≤ 18 months ago; governing body and policies reconfirmed every 12 months.

G1
Financial statementsFinancial statements for that year, published as an accountability document, at the assurance its size band requires; headline total income and total expenditure disclosed from them.for a period that ended ≤ 18 months ago
G2
Annual report or activity summaryAn annual report or activity summary for the same year or later.for a period that ended ≤ 18 months ago
G3
Governing bodyThe governing body: every member's role, names where each consents; chair, treasurer and secretary (or equivalents) always named.reconfirmed every 12 months
G4
Governance policiesA conflict-of-interest policy and a complaints contact, each with the date the governing body adopted it.reconfirmed every 12 months

Platinum — Results published

Windows: goals and governing-body terms reconfirmed every 12 months; figures for a year that ended ≤ 18 months ago.

P1
Goals and strategyGoals and strategy: what the organisation is trying to achieve over the coming years, and how.reconfirmed every 12 months
P2
Results trackedResults tracked: at least one quantitative metric reported for two consecutive years, the later one ended ≤ 18 months ago. One year is a figure; two years are a result being tracked.for a period that ended ≤ 18 months ago
P3
How the governing body is chosenHow the governing body is chosen: appointment process, term length, and each member's years of service (published with consent).reconfirmed every 12 months
P4
PayPay: whether governing-body members are paid, and the total paid to them as a body; the number of staff in each of the Standard's annual-pay bands. Totals and counts, never an individual's pay.for a period that ended ≤ 18 months ago
P5
ReservesReserves: reserves at the financial-year end, how many months of spending they cover, and the reserves policy.for a period that ended ≤ 18 months ago

Verified by DonorCARE — Checked against source

V1
Registration exists, is active, legal name matchesChecked against: register / issuer
V2
Financial statements genuine, cover the stated year, carry the band's assurance; headline figures, and the pay totals (P4) and reserves (P5) where the statements show them, match; auditor or examiner standing checked where a register existsChecked against: third party; register (SSM lodged statements)
V3
Governing body matches the latest filed record or AGM minutesChecked against: register / organisation
V4
Accountable person's identity sighted (never retained) and authorised by resolution or by a letter from two other office-bearersChecked against: organisation + sighting
V5
Permitted to collect where the law requires: CLBG Registrar approval to solicit; state permit for Islamic-purpose collectionChecked against: issuer
V6
Every published giving method pays into an account in the organisation's own legal nameChecked against: third party (bank; gateway KYC)
V7
The last statutory annual return was made within its deadlineChecked against: register / issuer / organisation
V8
Minimum governance norms metChecked against: organisation
V9
Tax status, only if claimed: an LHDN s44(6) row covers today. A failing claim is removed before the grantChecked against: register
V10
Two office-bearers attest the evidence is genuine and completeChecked against: organisation
V11
No open substantiated concern (ADR 0017); no breach of the Standard's termsChecked against: DonorCARE's record

Size bands

The assurance your accounts need depends on your size

under RM 100,000: adopted by the governing body, signed by two office-bearers, independently examined by a named person outside the governing body
RM 100,000 to under RM 1,000,000: independent examination by a qualified accountant (MIA member) outside the governing body, or an audit
RM 1,000,000 and over; every CLBG; every s44(6) holder: audit by a licensed auditor, or by a statutory or State Islamic Religious Council auditor

Governance norms

At least 3 voting members
No more than one-third paid by the organisation or related to one another, and the chair and treasurer different, unrelated people
The governing body met at least twice in the last 12 months, minuted
An AGM (or equivalent) held within its legal or constitutional period
The conflict-of-interest policy adopted by the governing body, with conflicts minuted

Evidence by legal form

By legal form

Society: Registration: ROS status lookup + certificate; Filings: ROS annual return within 60 days of the AGM (the organisation's acknowledgement); Accounts: the organisation (ROS will not release them)
Company limited by guarantee: Registration: SSM company profile; Filings: SSM annual return and lodged statements; Accounts: SSM lodged statements (audited)
Incorporated trustees (Peninsular): Registration: BHEUU lookup + certificate; Filings: accounts to the Minister by 30 June; Accounts: the organisation, or BHEUU inspection
Incorporated trustees (Sabah): Registration: certificate (Cap. 148); Filings: as the certificate's conditions; Accounts: the organisation
Sarawak charitable trust: Registration: the Gazette declaration; Filings: statements to the Minister by 31 March; Accounts: the organisation
Religious body under a State Islamic Religious Council: Registration: council certificate or permission; Filings: as the council requires; Accounts: the organisation (council-audited where the state requires)
Body constituted by its own statute: Registration: the statute; Filings: as the statute requires; Accounts: as the statute requires

What is not a criterion

Overhead or programme-spend ratios, impact quality, size, faith, years of operation (Platinum needs results for two consecutive years, but age itself is never a criterion), anything about using DonorCARE, and demographics of leaders or board members (race, ethnicity, religion of individuals, gender identity, sexual orientation, disability).