With the exception of whistleblower protection and record-retention rules, the mandate of the The Sarbanes-Oxley Act (SOA) does not extend to organizations that are not subject to securities laws, including tax-exempt social clubs. In this article, Partner James J. Reilly discusses whether certain provisions of SOA should apply to not-for-profits, including social clubs.
Condon O'Meara McGinty & Donnelly LLP
