The presentation of this Guide of recommendations for transparency and good governance of foundations and the Model Annual Governance Report for Foundations, prepared by the Haz Foundation Laboratory, aims to offer directors and board members of foundations a tool and a set of recommendations, endorsed by national and international practice, so that they can reflect on them, contrast them with their current way of operating, discern which of them can contribute to improving their system of governance and be accountable to society for their good governance practices.