The Sarbanes Oxley Act has changed the entire corporate landscape. The effects of Sarbanes Oxley are so far reaching that they have even affected non profit organizations. Boardsource has brought out an excellent whitepaper discussing the implications of Sarbanes Oxley on Non Profit organizations. The whitepaper discussing the various sections of the SArbanes Oxley act sych as Section 404 and Section 302 and how they apply to a non profit. It is a good read for all non profit organizations.