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In journalism, a source is a person, publication or other record or document that gives information.

Overview

Main article: news embargo Embargo
Off-the-record material is often valuable and reporters may be eager to use it, so sources wishing to ensure the confidentiality of certain information are generally advised to discuss the "terms of use" before actually disclosing the information, if possible. Some journalists and news organizations have policies against accepting information "off the record" because they believe it interferes with their ability to report truthfully, or because they suspect it may be intended to mislead them or the public.
Even if they cannot report certain information directly, journalists can use "off the record" information to uncover related facts, or to find other sources that are willing to speak on the record. This is especially useful in investigative reporting. Information about a surprise event or breaking news, whether on or off the record is known as a "tip-off". Information that leads to the uncovering of more interesting information is called a "lead".
The identity of anonymous sources is sometimes revealed to senior editors or a news organization's lawyers, who would be considered bound by the same confidentiality. (Lawyers are generally protected from subpoena in these cases by attorney/client privilege.) Legal staff may need to give counsel about whether it is advisable to publish certain information, or about court proceedings that may attempt to learn confidential information. Senior editors are in the loop to prevent reporters from fabricating non-existent, anonymous sources, and to provide a second opinion about how to use the information obtained, how or how not to identify sources, and whether other options should be pursued.

Using confidential information
Whether in a formal, sit-down interview setting or an improptu meeting on the street, some sources request that all or part of the encounter not be captured in an audio or video recording ("tape"), but continue speaking to the reporter. As long as the interview is not confidential, the reporter may report the information given by the source, even repeating direct quotes (perhaps scribbled on a notepad or recalled from memory). This often shows up in broadcasts as "John Brown declined to be interviewed on camera, but said..." or simply "a spokesman said...".
Some interview subjects are simply uncomfortable being recorded. Some are afraid that they will be inarticulate and make fools of themselves when the interview is broadcast. Others might be uncooperative or distrust the motives or competence of the journalist, and wish to prevent them from being able to broadcast a unflattering soundbite or part of the interview out of context. Professional public relations officers know that having the reporter repeat their words, rather than being on the air themselves, will blunt the impact of their words. The audience need not see or hear them being uncomfortable (if they have unpleasant news), and not being on air also allows them to be anonymous or identified only by title.

Not on tape
In journalism Attribution is the identification of the source of reported information. Journalists' ethical codes normally address the issue of attribution, which is sensitive because in the course of their work journalists may receive information from sources who wish to remain anonymous. In investigative journalism important news stories often depend on such information. For example, the Watergate scandal that lead to the downfall of U.S. President Richard Nixon was in part exposed by information revealed by an anonymous source ("Deep Throat") to investigative reporters Bob Woodward and Carl Bernstein.

Attribution
Divulging the identity of a confidential source is frowned upon by groups representing journalists in many democracies [1] [2] [3]. In some jurisdictions journalists can be compelled by law to identify their sources, and journalists can and have been jailed for upholding this principle.
There are several reasons to protect confidential sources:

In some cases serious harm might befall the source if their identity is uncovered.
The willingness of other potential sources to share information with reporters may be eroded if confidential sources are identified.
The public perception of journalistic integrity is damaged when assurances about confidentiality are breached.
The so-called "chilling effect," which serves to dissuade sources in the future from stepping forward with unknown information for fear of reprimand or retaliation.