Also known as the Organizational Guidelines. Chapter Eight of the US Sentencing Commission's Sentencing Guidelines. Federal judges consult the FSGO as the starting point and initial benchmark to determine an appropriate sentence for organizations guilty of criminal conduct (US Sentencing Guidelines §§ 8A1.1 to 8F1.1). The FSGO apply to corporations, partnerships, labor unions, pension funds, trusts, non-profit entities, and governmental units.

The penalties under the FSGO include fines, probation, public notices of conviction, and restitution. The FSGO also contain provisions that can substantially mitigate penalties. For example, the FSGO calculation can be reduced if an organization can demonstrate an effective compliance and ethics program (US Sentencing Guidelines § 8C2.5(f)).

For information on corporate criminal liability, see Practice Note, Criminal and Civil Liability for Corporations, Officers, and Directors.