| Is your nonprofit organization ready for increased scrutiny, reporting requirements, regulations, and increased expectations from donors? This combination reference/workbook prepares you and shows you how Sarbanes-Oxley best practices can benefit your organization. It includes:
- A structured description of Sarbanes-Oxley and its implications for nonprofits
- Detailed discussions on governance, including financial literacy for board members, new standards of accountability for boards, and best practices for nonprofit management
- Sample documents, procedures, and frameworks to help you implement best practices
- Worksheets, forms, and resource materials in each chapter
- A "walk-through" of typical financial statements and sample documents such as a Conflict of Interest policy, board orientation curriculum, a Whistleblower Protection policy, a Document Preservation policy, and a fundraising plan.
Implementing proven best practices stemming from Sarbanes-Oxley can diminish organizational dysfunction, promote a solid infrastructure, and propel your organization to the platinum standard of operations and governance, giving your organization the competitive advantage in today's demanding nonprofit environment.
What’s an ostrich, Luddite, or fig-leaf reformer? Dean Zerbe, senior aid to Senator Charles Grassley (R–Iowa) commented in an interview with the Chronicle of Philanthropy that he routinely encounters these three groups of nonprofit people. He defines them as “Ostriches . . . deny problems; Luddites believe there is no need for change but advocate stiffer enforcement of nonprofit laws; and fig-leaf reformers come up with ideas that appear to offer solutions but actually allow problems to persist” (Woverton, 2005, p. 38).
This book is for nonprofit board members, managers, and staff who understand that the world in general and the nonprofit world in particular have changed dramatically in the past three years. The passage of Sarbanes-Oxley (SOX) legislation introduced a new management paradigm and higher levels of accountability and transparency across all economic sectors—including the nonprofit world. From the reaction of some sectors of the nonprofit world, it would appear that resistance is still the order of the day.
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