A trustee or board member code of conduct sets out the standards of behaviour expected of everyone who governs your organisation. It covers conflicts of interest, confidentiality, commitment to meetings, working relationships with staff, and how the board represents the charity in public. Without one, organisations are vulnerable to governance breakdowns that damage relationships, reputations, and funder confidence.
In the UK, the Charity Governance Code makes a code of conduct a recommended best practice for charities of all sizes. The Charity Commission's CC29 guidance on conflicts of interest expects trustees to have clear procedures for declaring, managing, and recording conflicts — a code of conduct is where those procedures live. Many funders, particularly statutory bodies and major foundations, now ask whether governance documents like a code of conduct are in place as part of their due diligence.
For US nonprofits, IRS Form 990 Part VI asks publicly whether the organisation has a written conflict of interest policy. A board code of conduct provides the framework that policy sits within, and signals to state attorneys general, foundations, and major donors that the board takes its fiduciary responsibilities seriously.