Sarbanes-Oxley for Nonprofit Boards / Edition 1by Peggy M. Jackson
Within the past three years, the nonprofit board has increasingly been held under the microscope of public scrutiny. The Grassley hearings of 2004 and 2005 and the publicity of high-profile scandals at organizations such as the American Red Cross and the James Beard Foundation have informed the American publicand lawmakers at federal and state… See more details below
Within the past three years, the nonprofit board has increasingly been held under the microscope of public scrutiny. The Grassley hearings of 2004 and 2005 and the publicity of high-profile scandals at organizations such as the American Red Cross and the James Beard Foundation have informed the American publicand lawmakers at federal and state levelsthat scandals and fraud are no longer exclusive to the Enrons of the private sector. Nonprofit boards are feeling the heat and are being held accountable for the actions of their charities.
Sarbanes-Oxley for Nonprofit Boards shows your nonprofit board and its leadership how to implement Sarbanes-Oxley (SOX) requirements and best practices into your organization as well as make sense of what is expected in this new environment. With an emphasis on raising your nonprofit's standard of performance, author and nonprofit specialist Dr. Peggy Jackson skillfully explains how to leverage the power and value of SOX requirements and best practices to move your nonprofit's board toward a higher quality of governance. Forms and checklists accompany the discussion, for a user-friendly presentation.
Valuable for both large and small nonprofits, Sarbanes-Oxley for Nonprofit Boards presents proactive methods for intervention and discusses:
- Why nonprofit boards have difficulty in adjusting to twenty-first-century expectations
- SOX as a cure for "LYBATD" ("Leave Your Brains At The Door") syndrome
- Some clues to interpreting a board's culture
- Other clues to observing dysfunction
- How to jump-start your board to a higher level of productivity
- The difficult discussion: talking to senior management, staff, and volunteers about fraud
- Factors that promote fraud
- How to scale SOX best practices in small nonprofits
Unflinching in describing the source of dysfunctions within nonprofits,this practical guide shows nonprofit board members, prospective board members, and other nonprofit educational organizations, foundations, and philanthropic groups the best ways to rehabilitate their nonprofit's organizational profile and gain a competitive advantage in today's business environment.
- Publication date:
- Edition description:
- New Edition
- Product dimensions:
- 6.04(w) x 9.59(h) x 0.85(d)
Table of Contents
About the Author.
Chapter 1. History and Legislative Background of theSarbanes-Oxley Act of 2002 and State Nonprofit AccountabilityLegislation.
Chapter 2. Moving Nonprofit Governance into the Twenty-FirstCentury.
Chapter 3. Leveraging Sarbanes-Oxley Requirements and BestPractices to Move our Board to a Higher Level of Performance.
Chapter 4. SOX as a Cure for the "Leave Your Brains at the Door"Syndrome.
Chapter 5. Moving the Board Forward: InterventionTechniques.
Chapter 6. Start at the Beginning.
Chapter 7. Establishing a Platinum Standard for Governance.
Chapter 8. SOX and the really Small Nonprofit Board.
Appendix A. Letter from Senator Grassley to the Acting Chair ofthe American University Board of Trustees.
Appendix B. Whistleblower Protection Policy.
Appendix C. Risk Management Plan and Business ContinuityPlan.
Appendix D. Technology Policy.
Appendix E. Review of Internal Controls Report andRecommendations.
Appendix F. Board of Directors-Governance Profile andPerformance Expectations.
Appendix G. Conflict-of-Interest Policy.
Appendix H. Code of Ethics for Board and Senior Management.
Appendix I. Bibliography.
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