Donors have the power to influence whether NGOs have the resources to do their work and how they can do it. Given the crucial role that donors play in shaping the NGO landscape, no consideration of NGO accountability would be complete without consideration of the accountability of the donors themselves. In this chapter we set out a new way of looking at donor accountability that places this issue within the context of achieving more democratically accountable decision-making in society as a whole. We put forth democratic accountability as an aspirational dimension to debates and initiatives on NGO accountability.