The document discusses standards and experiences around transparency and accountability for non-profits. It outlines three approaches - state regulation, self-regulation, and independent monitoring. Independent monitoring provides minimum requirements and quality control in a "third way" between state regulation and self-regulation. Examples of independent monitoring organizations from different countries are provided, including the Centraal Bureau Fondsenwerving in The Netherlands. Independent monitoring can help increase transparency and prevent misuse of funds while respecting the voluntary nature of non-profits.