The Swiss NPO Code was initiated by the Conference of Presidents of Major Aid Societies (KPGH for its German initials). This code of conduct contains good governance guidelines for directing and managing a non-profit organisation and is intended for all non-profit organisations, regardless of their legal form. In particular, however, it applies to large relief organisations in Switzerland which collect donations and provide social services. Compliance with the guidelines is obligatory for organisations that wish to be awarded the “label” NPO and must be shown in the annual report.