Legal and Ethical Issues
1) Governance in Form 990
This BoardSource publication is a useful document for informing board members about the new IRS Form
990 and its significance for them.

2) Nonprofit Governance and the Sarbanes-Oxley Act
This Urban Institute report of a national survey looks at the impact of making provisions of the act
mandatory for nonprofits.

3) Principles for Good Governance and Ethical Practices
A guide for charities and foundations developed by the Panel on the Nonprofit Sector (October 2007).