The following are resources and links that may be useful to Dorsey Dyson clients:

Sarbanes-Oxley Act

Two provisions of the Sarbanes-Oxley Act currently apply to non-profit organizations. 
They are as follows:

• The Sarbanes-Oxley Act provides new protections for whistle-blowers and criminal penalties for actions taken in retaliation against whistle-blowers. It is illegal for an organization to punish the whistle-blower in any manner. An organization must adopt procedures to handle complaints. The procedures should disclose a formal process to report and deal with complaints and retaliation. 

• The Sarbanes-Oxley Act addresses destruction of litigation-related documents. The law makes it a crime to alter, cover up, falsify, or destroy any document (or persuade someone else to do so) to prevent its use in an official proceeding. An organization should have a written, mandatory document retention and periodic destruction policy. Such a policy would help limit accidental or innocent destruction.