As a member of the Society of Professional Journalists, I strictly adhere to the Code of Ethics. I believe a reporter is an ambassador for the organization he or she works for. My sources trust me because I hold a high standard. My sources often approach me with a story before they turn to other news outlets.
I always question heavily anyone who wishes to talk off the record, and I rarely grant it. Here are the definitions The Associated Press uses:
On the record: The information can be used with no caveats, quoting the source by name.
Off the record: The information cannot be used for publication.
Background: The information can be published but only with the conditions set forth by the source. Generally, the sources do not want their names published but will agree to a description of their position. AP reporters should object vigorously when a source wants to brief a group of reporters on background and try to persuade the source to put the briefing on the record. These background briefings have become routine in many venues, especially with government officials.
Deep background: The information can be used but without attribution. The source does not want to be identified in any way, even on condition of anonymity.
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