the 2006 grant thornton llp national board governance survey for not profit organizations table of contents 2 making changes 4 policies 6 structure 9 audit committee 11 independence 12 appendix about institute education forum membership form offices beyond sarbanes oxley there has been an increased focus on and nationwide in sector senate finance sent letters to several regarding their practices such as association college university business officers independent have released guidance many constituencies including donors demanded stricter accountability internal revenue service also staff oversee added questions designed increase transparency 990 tax return at state level new legislation governing passed more is still pending addition stakeholders raised expectations requiring much higher levels than past a result boards management teams taken stronger action