How Ethical is Your Nonprofit Organization?      
This article from GuideStar examines such issues as honesty, openness, conflict of interest, privacy and fundraising issues.
http://www.guidestar.org/DisplayArticle.do?articleId=827

Tools & Checklists

Independent Sector’s Checklist for Accountability
The NH Center for Nonprofits recommends the Independent Sector’s Checklist for Accountability as an excellent resource to help charitable organizations fulfill their commitment to uphold the public trust.  The Checklist, an informative, well written tool also includes resources and practical actions organizations can take immediately.  The checklist makes nine recommendations to improve the accountability and transparency of nonprofits.
http://www.independentsector.org/issues/accountability/Checklist/index.html

Guides on Ethics & Accountability 

Nonprofit Governance, Transparency, and Ethical Standards      
The Montana Community Foundation has put together a booklet to help nonprofit leaders become familiar with legislative and sector led efforts to increase nonprofit governance, transparency, and ethical standards. The publication includes the Executive Summary of the report to the Senate Finance Committee which includes recommendations for increasing standards for accountability, transparency and ethics.  The second portion of the booklet includes “Ten Emerging Principles for Governance of Nonprofit Corporations and Guides to a Safe Harbor.” This article by Tom Silk, whose firm specializes in nonprofit law, provides suggestions that all nonprofits can begin to incorporate into their policies and procedures now.  Finally the Summary Checklist for Accountability prepared by the Independent Sector and the Panel on the Nonprofit Sector is a good place to begin to understand how your nonprofit organization’s policies and procedures align with the public’s expectations of accountability.
http://www.mtcf.org/pdfs/Good_Governance.pdf

 Document Destruction  

The Sarbanes-Oxley Act addresses the destruction of business records and documents and turns intentional document destruction into a process that must be carefully monitored. This document outlines minimum requirements for document retention.
http://www.ncna.org/_uploads/documents/live/Document_Destruction.doc