Page 327 - Washington Nonprofit Handbook 2018 Edition
P. 327
Whistleblower
An individual within an organization who reports suspected illegal activities
within the organization. The Sarbanes-Oxley Act establishes protections for
such individuals and criminal penalties for acts of retaliation against them.
Nonprofits must develop policies and procedures that encourage the reporting
of misconduct and that specifies the protections available for those who do
report.
WASHINGTON NONPROFIT HANDBOOK -316- 2018