The 21 Zewo Standards

Charitable activity is defined as an activity by a legal entity based in Switzerland which provides services in the interests of the community. Within the meaning of the Zewo standards, non-profit organizations are classified as charities if they work in one or more of the following areas:

• social needs
• humanitarian needs
• sociocultural needs
• environmental, nature or animal protection

Organizations which are not classified as charities within the meaning of the Zewo standards are organizations

• whose primary purpose is to provide financial advantages for a restricted group of members.
• which restrict the group of beneficiaries to a specific political, religious or ideological affiliation.
• which are profit-oriented, unless their by-laws state that their profits are used to finance their own organization or to finance charitable organizations with the same or similar aims.
• which are primarily geared to serving the financial interests of third parties which are not charitable organizations.
• which are not deemed tax-exempt by the responsible cantonal tax office exclusively because they are charitable in nature or provide a public service.

If the organization has a political, religious or other ideological orientation, the charitable activity must nevertheless be its main focus.

Service providers specialising in non-profit organizations such as fundraising, event or PR agencies cannot be certified.

Donor and funding agencies as well as other institutions that raise funds, are non-profit organizations themselves, and undertake their activities together with partner organizations can be certified if they bear joint responsibility for and control the provided service.

What must bei submitted? 
Articles of association, tax exemption, annual report, annual financial statements; if required: breakdown of project expenditure by charitable and other services, description of specific services

How is the standard checked?
As a rule, the standard is met if according to its articles of association the organization pursues according to its articles of association a charitable purpose in accordance with this standard and its actual activities are in line with this. Another important indication of an organization’s charitable status is its exemption from cantonal profit and capital tax and from direct federal tax. The organization must have been involved in this charitable activity for at least two years before it can be awarded the Zewo quality seal. In case of doubt, an individual assessment is made as to whether the organization falls under the exclusion criteria in accordance with para. 3 or not. In particular, it is assessed if there is a significant connection to related parties or third parties with economic interests. If the organization has a political*, religious or other ideological orientation and it is not clear whether the charitable activity is the main focus or not, it will be assessed if at least 50% of the project expenditure can be allocated to charitable activities.

* Political activities include: Applications of direct democratic instruments in the form of initiatives, referendums or petitions and their launch with signature collections. Active support of a voting or election campaign. Lobbying in the context of the use of direct democratic instruments and political rights. Expenditure on issue campaigns is not defined as a political activity as long as they do not involve voting or election campaigns. This is a socio-political activity which is classified as charitable project activity.

The following principles apply to all sectors:

• Honesty: Charitable organizations act honestly, communicate truthfully and work to retain the trust of the general public.
• Transparency: Charitable organizations provide transparent information. They make it clear to the general public what type of organization they are and what their background and ideological orientation is. They file fair and timely accounts which provide a comprehensive and truthful view of their structure, activity and use of funds.
• Integrity: Charitable organizations comply with the law and maintain their integrity.
• Respect: Charitable organizations act respectfully and are mindful of human dignity. Their actions are consistent with the prevailing social and cultural conditions.
• Responsibility: Charitable organizations act responsibly and focus their activity firmly on their designated purpose. In particular, they take underlying values into account and protect the interests of donors, clients and the general public.
• Effectiveness: Charitable organizations act efficiently, effectively and sustainably. They use the funds donated to them for the designated purpose and ensure that honorary boards, volunteers and employees work together effectively.

What must be submitted? 
Legally signed application/questionnaire from the organization for review by Zewo, annual report, donation appeals or other publications, website is reviewed.

How is the standard checked? 
With the application, the organization commits itself to comply with the standard. If no obvious, repeated, or gross violations, in particular regarding transparency, can be observed, the standard is deemed to have been met. Any information from third parties will be considered.

As the supreme governing body of an association, the general meeting of the members or delegates determines the principles of the organization. In the case of foundations, the board of directors determines the principles of the organization in accordance with the foundation charter. This applies analogously to organizations with a different legal form.

The board of directors is normally the board of trustees for foundations and the committee for associations. As the strategic governing and supervisory body, it has a medium- and long-term governing and supervisory function. The board of directors bears overall responsibility for the organization, in particular for its business activity, administration and use of funds, risk management and internal control.

The Chairperson heads the board of directors and ensures that it works efficiently and effectively. The board of directors determines the structures and procedures required for performance of its duties and monitors these on a regular basis.
Under its supervision and responsibility, the board of directors may delegate tasks to the executive management and appoint standing or temporary committees.

The composition, assignment, competence, duration and responsibility of the committees must be defined and in the case of standing committees, recorded in a directive.

The board of directors takes responsibility for tasks that are not explicitly assigned to other bodies.

What must be submitted? 
Articles of association, minutes of meetings of the last two years; if available: Regulations on the responsibilities of the governing bodies (e.g. rules of procedure, competence regulations, job descriptions, etc.); depending on the situation: regulations regarding committees.

How is the standard checked? 
An individual assessment is made as to whether the highest governing body is functional and fulfills its role. The criteria for this are meeting frequency, participation, quorum, recorded business, reporting, structures and procedures.

None of the members of the board of directors is closely related* or related by marriage or married to another member, or in a long-term partnership with another member.

If the board of directors comprises at least seven members, two of them may be personally related as defined in no. 2 above.

If the board of directors has more than nine members, it must ensure that adequate decision structures are in place.

Members possess the skills required for meeting their responsibilities. Efforts must be made to ensure that the members of the board of directors are suitably diverse.

A regular term of office is four years maximum. Re-election is possible. The board of directors organizes the renewal of its members in good time.

* The following are considered closely related: first-degree (parents/children), second-degree (siblings/grandparents/grandchildren), and third-degree relatives (nephews/nieces).

What must be submitted?
Declaration, annual report, articles of association; if available: Commercial registry entry is checked.

How is the standard checked?
The number of independent members must be in accordance with the standard. An individual assessment is made as to whether the essential competencies are present. Depending on the situation, the desired heterogeneity, the renewal of the members and the decision-making structures are also assessed.

Members of the board of directors disclose vested interests which are relevant to the activity of the organization in the annual report or on the organization’s website.

If the interests of the organization clash with the interests of members of the board of directors or their associates, these interests are disclosed to the board of directors. In such cases, the member concerned abstains.

Members of the board of directors must abstain if they or an individual or legal entity associated with them is involved in a transaction.

Transactions by the organization with members of the board of directors or their associates must ultimately be concluded on the same terms as those with third parties.

Important transactions with associates* of the organization are disclosed in the notes to the annual financial statement.

* ‘Associates‘ are defined in Swiss GAAP FER 15. In addition, according to the notes on Swiss GAAP FER 21, organizations whose purpose is coordinated with the charitable NPO are also classified as NPO associates. Examples of associates of charitable NPOs are:  Current and former members of the board of directors (e.g. Committee of the Association, Board of Trustees) and executive management; organizations controlled by members of the board of directors; organizations over which the charitable non-profit organization exercises a significant influence (e.g. through representation in the board of directors); members, benefactors, founders of the organization who exercise a significant influence; supporters’ association of the charitable NPO; organizations with which the NPO has a common market presence.
Individual project partners are not classified as associates unless other factors indicate a significant influence on the part of the NPO.

What must be submitted? 
Declaration, annual report, annual financial statements, website is checked; depending on the situation: regulations concerning the handling of vested interests or the awarding of contracts, code of conduct, etc.

How is the standard checked? 
The standard is generally met if there are no relevant vested interests. If there are, they must be disclosed in accordance with the standard and the rules on conflicts of interest must be observed.

A member of the board of directors may not simultaneously be the executive director or a member of executive management.

A member of the board of directors may not be related by birth or marriage or married to the executive director, or be in a long-term partnership with him/her.

The executive director may only have an advisory role on the board of directors.

Employees of the organization, with the exception of the representation of employees, may not be members of the board of directors.

The segregation of duties between the board of directors as a strategic governing and supervisory body and executive management must be stipulated in writing with a clear definition of tasks, competences and responsibilities.

Personal separation of powers may be waived if the organization does not employ any staff and if the operational tasks of the honorary members of the board of directors are performed in such a way that segregation of duties is ensured.

What must be submitted?
Declaration, annual report, articles of association; if available: regulations regarding the responsibilities of the governing bodies (e.g. rules of procedure, rules of competence, job descriptions, etc.), entry in the commercial registry is checked.

How is the standard checked?
Personal independence must be ensured in accordance with the standard and the functional separation of the organization must be appropriately regulated in writing. For organizations without employees, the functional separation of powers is assessed individually. The criteria for this are the distribution of tasks and decision-making powers as well as control among the members of the highest governance body.

The board of directors takes care of appropriate internal controls and a suitable risk management system as regards

• achieving the strategic goals of the organization
• effective and efficient performance
• transparent and honest reporting, accounting and communication
• compliance with laws, standards and values of the organization (compliance)
• preventing and combating corruption

The organization applies the following controls in particular:

• Collective signatory powers generally apply for legally binding transactions.
• Collective signatory powers generally apply for payment transactions.
• Single signature exceptions must be set down in writing and suitably restricted.
• There is an appropriate segregation of duties.

What must be submitted?
Minutes of meetings of the last two years, regulation on signing authority or declaration thereof; if available: Documentation on internal control (e.g. ICS, risk management, compliance), competence regulations, documentation on other certifications (VMI, ISO, …)

How is the standard checked?
It is generally assumed that for large organizations (> CHF 10 million balance sheet total / > CHF 20 million turnover / > 50 FTE), the top management body is responsible for ensuring an appropriate control environment, suitable control instruments and adequate risk management. In the case of smaller organizations, the highest management body can also directly control the activity itself. The regulation of signatory powers must comply with the standard.

The following applies to ordinary tasks of members of the board of directors as the strategic governing and supervisory body:

• Except for any employee representatives, members of the board of directors do not have a paid relationship with the organization as defined by labour law.
• Moderate remuneration may be paid to members of the board of directors for particularly time-consuming work.
• Actual expenses may be reimbursed or remunerated by an appropriate flat-rate allowance.
• The amount of any remuneration must take into account the size and charitable nature of the organization.
• The total amount of all remuneration is assessed. The form in which this was paid (e.g. hourly, daily or other rates, official, annual, meeting, expense or other flat-rate allowances) is immaterial. Reimbursement of documented expenses which are not covered by flat-rate allowances is not included in remuneration.
• Any remuneration must be clearly, transparently and objectively defined by decision of the board of directors.

Members of the board of directors may take on paid tasks in the form of a mandate on the following conditions:

• The board of directors retains its supervisory obligation.
• The separation of powers between the strategic governing and supervisory body and the operational business is not compromised or the task concerned is an exceptional time-limited task.
• The task and its duration and remuneration must be defined by decision of the board of directors.
• Remuneration must not be higher than the normal rate in the mandated sector.

The total remuneration in no. 2) and 3) includes all remuneration paid by the organization. It must be consistent with the size and charitable nature of the organization and the time involved.

The following applies to employees and the executive management: Remuneration must be consistent with requirements, qualifications, responsibility and work performance. Salaries for the members of the executive management must also be in line with the levels in effect in other similar charitable organizations.

The total of the remuneration paid to members of the board of directors and the total of the remuneration paid to members of the executive management must be disclosed in the notes to the annual financial statement in accordance with Swiss GAAP FER 21.

Remuneration paid to the chairperson must be disclosed separately.

Mandates to members of the board of directors must be reported in the notes to the annual financial statement as transactions with associates, in accordance with Swiss GAAP FER 21.

Individual payments to members of the board of directors and payments to the executive director must be disclosed separately to Zewo.

With regard to the assessment of the compensation of board members or executive managers, Zewo recommends consulting the Zewo remuneration calculator prior to filling job vacancies or revising compensation regulations, for example. The calculator is based on Zewo’s latest compensation survey. NPOs use it to ascertain whether standard 8 is being complied with.

What must be submitted?
Declaration of remuneration and expenses paid to members of the highest governing body, declaration of remuneration to the CEO, resolutions of the highest governing body regarding remuneration and any mandates.

How is the standard checked?
Compensation for members of the highest governing body and for the CEO are considered to be appropriate if they are within the ranges* for comparable functions in other certified organizations**. Assignments/mandates must be issued, concluded, and disclosed in accordance with the standard. Remuneration must be determined and disclosed in accordance with the standard. In the case of a very high total remuneration (for ordinary activities and mandates), this will be assessed on a case-by-case basis.

* The bandwidths are determined based on periodic surveys of organizations with the Zewo quality seal and  are considering the relevant scientifically verifiable explanatory factors (remuneration study/wage calculator).

**If, in justified exceptional cases, there are no comparable functions in other certified organizations, the assessment can be made based on similar functions in comparably sized public service organizations at a similar location. The comparison must be made by the organization and must be comprehensible to Zewo.

• Vergütungen: Wie viel verdienen Vorstand, Stiftungsrat und Geschäftsleitung in Schweizer Hilfswerken?

The percentage of the organization’s total expenses spent on projects and services is within the range for similar organizations* and is at least 65%. In other words, the maximum percentage spent on administration and funding is 35%.

The percentage of the organization’s total expenses spent on fundraising and advertising is within the range for similar organizations* and is 25% at most.

* The limits applicable in a given situation are based on the relevant latest Zewo study of key figures. Zewo uses the cost calculator developed on the basis thereof to ascertain whether standard 9 has been complied with.

What must be submitted?
Annual financial statement with key figures according to Zewo methodology or declaration

How is the standard checked?
It is assessed whether the declared key figures essentially correspond to the Zewo methodology. In particular, allocations to projects and services must be comprehensible. The two key figures are assessed on a case-by-case basis using the threshold values for comparable organizations. The criteria of size, structure and financing of the organization are considered. If the key figure is distorted by special, comprehensible factors (e.g. volunteer work), this must be considered an exception. The proportion of fundraising and advertising in relation to donation income is assessed for orientation purposes but is not part of the standard.

• Die Zewo-Methode – Aufwand  berechnen für Projekte oder Dienstleistungen, Mittelbeschaffung und Administration
• Kennzahlen & Benchmarks für Hilfswerke: Orientierungsgrössen zur Beurteilung und Steuerung von NPOs

The organization continually monitors the effectiveness of its core activity. It defines goals accordingly. These goals are regularly audited. The associated responsibilities are clear.

The following questions are used to check the effectiveness of the organization’s actions:

• What do we as an organization want to achieve?
• What strategies should we use to achieve these goals?
• What resources and skills do we have to implement these strategies?
• How do we know whether we are making progress?
• What have we achieved so far and what have we still not achieved?

The organization incorporates the topic of effectiveness in an appropriate form in its public reports.

What must be submitted?
Written impact objectives at organizational and/or service or project level, annual report and/or other reports with relevant information; if required: explanations of the process and responsibilities for the development and review of impact objectives.

How is the standard checked?
The standard is essentially fulfilled if the organization has defined impact objectives and reports on the topic of impact in its public reporting. In addition, the impact orientation of the organization is assessed individually.

The organization is not overindebted, the organization’s capital (unrestricted net assets) is positive.

The organization capital (excluding the fund capital) covers the total expenses of the organization for at least three and at most 18 months. If the organization capital (unrestricted net assets) falls outside this range, the organization defines reserve targets which it considers to be appropriate to the situation. It must justify these and, if necessary, take appropriate measures to reach these targets.

The organization capital (unrestricted net assets) plus fund capital (restricted funds) covers the organization’s total expenses for at least three and at most 24 months. If the organization capital (unrestricted net assets) plus fund capital (restricted funds) falls outside this range, the organization defines reserve targets which it considers to be appropriate to the situation. It must justify these and, if necessary, take appropriate measures to reach these targets.

If at least one of the two key figures lies above the upper limit of the bandwidth, any operationally utilized real estate and operationally necessary assets of the organization are taken into account. If this is the case, these can be deducted from the organization capital or the fund capital, depending on the funding model. If the key figures are subsequently within the bandwidths in accordance with no. 4 above, the organization need not define any reserve targets.

What must be submitted?
Annual financial statements; if required: description of the reserve targets and related measures

How is the standard checked?
The standard is met if the two key figures are within the ranges specified in the standard. Otherwise, the organization must have defined reserve targets. If one of the two key figures is above the upper range, it is considered whether the organization has real estate or tangible assets used for operational purposes. If this is the case, these can be deducted from the organizational or fund capital depending on the financing. If the key figures are afterwards within the ranges in accordance with Standard 11, the organization does not have to define any reserve targets. The organization must not be overindebted.

• Kennzahlen & Benchmarks für Hilfswerke: Orientierungsgrössen zur Beurteilung und Steuerung von NPOs

The organization reports annually on all its activities. This includes an annual report with a section on services provided as well as an audited annual financial statement in accordance with Swiss GAAP FER, especially taking Swiss GAAP FER 21 into account.

The annual report and audited annual financial statement must be prepared within six months of the end of the business year, presented to the responsible body for approval, and published. If, in exceptional circumstances, this deadline cannot be met, Zewo may grant an extension in written, justified cases and in accordance with the statutory requirements.

Annual reporting may be undertaken in purely digital format as a text document, e.g. a PDF. The organization must offer its annual reports (annual report and auditor’s report together with the complete audited annual financial statements in accordance with Swiss GAAP FER) on its website. They must be freely accessible and easy to find for downloading.

If the annual report clearly indicates that the complete audited annual financial statements have been published on the website, the annual report and the complete audited annual financial statements may be published in two separate documents. This indication is also necessary if only summaries or excerpts of the audited annual financial statements, e.g. the balance sheet and operating statement, are included in the annual report.

The annual report and the website must include at least the following information:

• The organization’s purpose and objective
• The members of the board of directors
• The members of executive management
• A summary of the services provided in the reporting period (annual report) / an overview of the fields of activity (website)
• Statements on the topic of effectiveness in accordance with standard 10

What must be submitted?
Annual report, annual financial statements; if available: other components of the annual report

How is the standard checked?
The annual report must meet the requirements of the standard and be published on the website. The section on the services provided must meet the requirements of Swiss GAAP FER 21, sections 26-28 (content requirements) and 48-49 (qualitative requirements).

The organization prepares its annual financial statement in accordance with Swiss GAAP FER accounting standards and applies Swiss GAAP FER 21 – Accounting for charitable non-profit organizations.

Fundraising and general advertising expenses as well as administrative expenses are calculated and reported using the methods published by Zewo.

What must be submitted?
Audit report with audited annual financial statements, comprehensive report of the auditors in the case of an ordinary audit; if available: Management letter from the auditors

In principle, the auditors of the organization have the task of auditing and confirming that the annual financial statements have been prepared in accordance with the relevant provisions of Swiss GAAP FER.

Charitable non-profit organizations that exceed two of the size criteria of FER 1, point 2 (balance sheet total of CHF 10 million, annual turnover of CHF 20 million, 50 full-time employees on an annual average) in two consecutive years must apply the framework concept, Swiss GAAP FER 21, the core FER (Swiss GAAP FER 1 to 6) and the other Swiss GAAP FER (Swiss GAAP FER 10 to 28). Smaller organizations must apply at least the framework concept, Swiss GAAP FER 21 and the core FER (Swiss GAAP FER 1 to Swiss GAAP FER 6). If the organization is subject to consolidation, Swiss GAAP FER 30 must also be applied.

Zewo verifies that there are no significant deviations from this. Important provisions of Swiss GAAP FER and FER 21 are in particular: clarity of accounting, informative value and transparency for donors, consolidation of controlled organizations, disclosure and accounting of earmarked donations, disclosure of relevant information in the notes.

Die Zewo-Methode – Aufwand berechnen für Projekte oder Dienstleistungen, Mittelbeschaffung und Administration

Swiss GAAP FER (Fachempfehlungen zur Rechnungslegung)

• Q&A Rechnungslegung und Revision
• Musterberichte

Merkblatt zu Zewo-Standard 13 und Swiss GAAP FER 21

Organizations abide by the applicable data protection legislation. In particular, they are aware of their information and documentation obligations, and safeguard the rights of data subjects. Personal data is collected only if required to satisfy the organization’s purpose, sparingly, and to the relevant necessary extent.

Organizations may not sell, lease, or exchange the collected data or addresses of natural persons, especially donors, as well as of other groups of people, e.g. members, employees, volunteers, service recipients, relatives, interested parties, or other data subjects as per the data protection legislation. They may rent or buy new addresses from address brokers in line with the statutory framework. In this case, they must ensure data subjects are appropriately informed thereof no later than a month after their data is collected, for instance by referring to the data protection statement.

If individuals no longer wish to be contacted or prefer to be contacted less frequently, fundraising organizations must respect these wishes quickly without raising obstacles. Where possible, this should also take place before personalized initial contact (e.g. to respect the Robinson list of the Swiss Dialog Marketing Association, SDV).

Fundraising organizations have a clear, visible, easily accessible and up-to-date data protection statement on their website. The data protection statement meets the statutory requirements. It especially provides information on which personal data is collected and processed for what purposes. The data protection statement also names the fundraising organizations as well as a contact address which data subjects can contact with regard to data protection-related matters. The data protection statement also addresses any possible disclosure of personal data abroad and the rights of people deemed by law to be affected.

The organizations must take appropriate technical and organizational measures to guarantee the safety of personal data. These measures relate in particular to data storage, access to data, as well as the unauthorized deletion of data. If data security is breached, the affected organization will meet its reporting and information obligations.

The organizations ensure that their data are processed securely and adequately by third parties. They do so primarily by carefully selecting and instructing the contractors that process such data. They conclude agreements that regulate data processing. They also check the technical and organizational measures employed to guarantee the data security of processing third parties.

What must be submitted?
Privacy policy on website, declaration

How is the standard checked?
The standard is met if no violations are identified. Complaints or information from third parties about possible breaches of the standard are checked. The privacy policy must be available on the website.

Important document

• Umsetzungshilfe zum Datenschutz der Stiftung Zewo

The following rules apply to organizations which collaborate with third parties on fundraising and communication:

• The charitable organization decides for itself how it wishes to present its activity to the public. Responsibility for a campaign cannot be transferred. The charitable organization is responsible for ensuring that its partners also comply with essential requirements of Zewo concerning fundraising and communication.
• All relevant data, in particular details of donors‘ addresses, remain the sole property of the charitable organization. They may not be passed on to third parties. This must be explicitly stated in respective agreements.
• Access rights to the postal or bank accounts used for fundraising must always be held exclusively by the charitable organization.
• The compensation of mandated fundraisers is generally based on the work involved. Fundraising organizations do not pay commissions in the form of a percentage of the funds raised. They do not enter into agreements under which third parties retain the donations once the charitable organization’s fundraising target has been reached. If success fees are agreed in connection with large donations, such agreements must be spontaneously disclosed to donors without being asked.
• The major part of the salary of employees of the partner company must not be performance-related or dependent on success.
• Fundraising organizations accept no prefinancing by their contractors.
• If contractual partners have access to response data, the external partner must be contractually obliged to process such data only in the context of the order (no marking/“vaccination“).

What must be submitted?
Contracts with external fundraisers, declaration

How is the standard checked?
The contractual agreements with external fundraisers must comply with the standard. Complaints or information from third parties about possible breaches of the standard are examined.

Organizations that regularly undertake national or supra-regional* collections and campaigns to gain new donors, benefactors, or members are obliged to register if they have raised more than CHF 5 million in donations** over the previous two years.

Every organization determines the number and duration of its collections itself. It is obliged to report these to Zewo by the stipulated deadlines and stick to reported dates. Zewo enters the dates into a clear calendar in a timely manner and ensures that they can be viewed by the other participating organizations.

Every year, Zewo prepares an overview of the approval procedures and information obligations in each canton. It sends this to the organizations entered in the calendar and notifies the cantons about the collections definitively entered in the calendar. Zewo uses the signed power of attorney of the organizations to seek permission from the authorities to undertake the collections listed in the calendar.

The following collections can be undertaken without being entered in the calendar:

• Addressed mailings to fewer than 150,000 new addresses per quarter.
• Unaddressed mailings to fewer than 250,000 households per quarter.
• Fundraising letters targeted exclusively at the organization’ s members or existing donors.
• Fundraising letters and unaddressed mailings for disasters in Switzerland or abroad.
• Fundraising by e-mail.
• Fundraising in the print media, on the radio, on television, online, or on social media channels.
• Street collections and stand campaigns at fewer than ten locations simultaneously.
• Door-to-door collection, on condition that the same organization does not visit the same address more than once a year.
• Collections of in-kind donations (e.g. waste paper or clothing).

To determine whether a collection is nationwide, the permanent resident population as at 31.12.2011 in Switzerland’s seven main regions as defined by the Swiss Federal Statistical Office (FSO) can be used as a reference point:
    1. Lake Geneva region: Cantons of Geneva, Vaud and Valais 1.5 million
    2. Mittelland area: Cantons of Bern, Solothurn, Freiburg, Neuchâtel and Jura 1.77 million
    3. Northwestern Switzerland: Cantons of Basel and Aargau 1.08 million
    4. Zurich: Canton of Zurich 1.39 million
    5. Eastern Switzerland: Cantons of St. Gallen, Thurgau, Appenzell, Glarus, Schaffhausen, and Grisons 1.11 million
    6. Central Switzerland: Cantons of Uri, Schwyz, Obwalden, Nidwalden, Lucerne and Zug 0.76 million
    7. Ticino: Canton of Ticino 0.34 million
These areas always include entire cantons and therefore only partially reflect the actual situation. However, they serve as a rough guide. Certain geographic variations are possible.

** According to Zewo donation statistics, the following income is included in donations: individual donations, member and benefactor subscriptions, sponsorships, events, legacies, donations by institutions  (e.g. NPOs, companies, churches, cantons, districts) as well as other and non-allocatable donations. Each individual case is examined as part of the test process.

What must be submitted?
Annual financial statement; depending on the situation: registration form.

How is the standard checked?
Organizations that meet the admission requirements must register for the collection calendar and coordinate their collections in accordance with the standard. Complaints or information from third parties about possible breaches of the standard will be examined.