CHARLOTTE, N.C. -- At Foundation for the Carolinas, employees are expected to promptly report possible violations of foundation policies and procedures, and any employee who retaliates will be disciplined and possibly fired.

At United Way of Central Carolinas, a 35-page document spells out policies for retaining and destroying records, including keeping minutes of volunteer meetings for a year, financial records for seven years, and personnel records and minutes of board meetings permanently.

Throughout the U.S., nonprofits are strengthening their reporting and governance policies to comply with the Sarbanes-Oxley law Congress enacted in 2002 in the face of corporate scandals like those at Enron and WorldCom.

For details, see The Philanthropy Journal Web link to this story.