Background: Ethical decision making in NGOs has a positive impact on the economy, industry and society. This research aims to explain the native model of moral decision-making in NGOs.
Method: The present research method is applied in a quantitative cross-sectional study for the purpose of applied research, in terms of exploratory (qualitative and quantitative) data, and in terms of the nature of the qualitative aspect of the data of the Foundation. The statistical population is the qualitative section of human resource managers and experts who were identified by targeted sampling method. In the small part, 306 employees of Saman were selected by census method. In the qualitative section, data was analyzed by open, axial and selective coding. In the quantitative section, descriptive statistics such as descriptive tables, statistical characteristics, charts and factor analysis were used.
Results: The results indicate that the process of moral decision-making in non-governmental organizations in the underlying circumstances influences interpersonal factors, context, organizational factors, in interventional situations, transactional and religious factors in interactions and actions of individuals.  The results of the confirmatory factor analysis indicated good fit of the model and the veracity of the design of the relationship.
Conclusion: The findings indicated that the dimensions identified for the model of ethical decision making are dimensions such as religious, individual-personality, interpersonal, organizational and transorganization. In the quantitative section, the AGFA, GFI, RMSEA and Khidou indicators also indicate that the dimensions identified support a concept called moral decision.