Sections 802 and 1102 of the Sarbanes-Oxley Act generally prohibit all persons, including nonprofit organizations, from destroying, falsifying, or otherwise modifying records to obstruct a federal proceeding or investigation. There is no specific requirement under federal law to have a document retention and destruction policy (sometimes called a record retention policy), but having one is a recommended best practice to prevent violations of this law and to demonstrate the organization’s commitment to transparency and accountability.

Section 1107 of the Sarbanes-Oxley Act prohibits all persons, including nonprofit organizations, from knowingly retaliating against certain whistleblowers. There is no specific requirement under federal law to have a whistleblower policy, but having one is a strongly recommended best practice to prevent violations of this law and to demonstrate the organization’s commitment to transparency and accountability.

A good general rule of thumb is that any Board policies that affect the duties of an organization’s staff should be reflected in the employee handbook. How you reflect these policies in an employee handbook is largely a matter of style, preference, and efficiency. There are several different common and acceptable methods.