Which of the following is an example of upward accountability in the third sector?

Upward accountability in the third sector refers to the obligation of organizations to report and be held accountable to those who provide them with resources or support. This includes funders, donors, and agencies that allocate grants.

Choosing the responsibility to those funding the organization as the correct answer highlights the vital role that financial support plays in the functioning of third sector organizations. These entities rely heavily on funding to operate effectively and fulfill their missions. Thus, they must ensure that they meet the expectations and requirements set by their funders. This could entail providing regular reports on the use of funds, demonstrating impact, and ensuring compliance with any conditions attached to the financial support received.

The other options pertain to different forms of accountability. Responsibility to clients emphasizes accountability to the beneficiaries of services, which is more about downward accountability, where organizations ensure they meet the needs of those they serve. The responsibility to internal stakeholders is focused on accountability within the organization's structure, and responsibility to the community served reflects responsiveness to the broader societal context rather than direct accountability to funders. These distinctions clarify why the chosen answer aligns with the concept of upward accountability.