The Implications of the Sarbanes-Oxley Act on Nonprofits

The National Council has compiled resources on the implications of the Sarbanes-Oxley Act on all nonprofit organizations, large and small:

• See a sample document retention policy for nonprofits.
• Review resources for developing a whistleblower protection policy. 
• The American Bar Association Standing Committee on Pro Bono and Public Service has published an article that describes the applicability of the Sarbanes-Oxley Act to nonprofits.
• Read a white paper by Independent Sector and BoardSource: The Sarbanes-Oxley Act: Implications for Nonprofits.
  
• Read the Urban Institute’s special bulletin published in 2007, summarizing how nonprofits report that they handle the requirements of the Sarbanes-Oxley Act.
• Learning from Sarbanes-Oxley: A Checklist for Charities and Foundations from Independent Sector.
• This article from Blue Avacado gets to the bottom of the impact of Sarbanes-Oxley Act on nonprofits.
• A helpful article by Hurwitt & Associates explains the impact of the Sarbanes-Oxley Act on the sector and on legislation that affects all nonprofits in California, called the California Nonprofit Integrity Act