You can hardly turn around in the nonprofit world these days without tripping over yet another pronouncement on how to achieve greater accountability in the sector. Besides the hearings in the Senate and House, the attorneys general in at least 20 states are now moving to impose new regulatory regimes modeled after Sarbanes-Oxley. Practitioner organizations like the Council on Foundations, Independent Sector, National Committee for Responsive Philanthropy, and others have also put forth a...


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