Some stats from the ASAE Foundation's Association 990 Key Ratios database shows what portion of associations have whistleblower policies.
One change to the IRS Form 990 for the 2008 tax year was the inclusion of a question asking if the reporting nonprofit has a written whistleblower policy, which protects employees and stakeholders from retaliation for reporting ethical violations. Less than a third of all organizations have such a policy in place, though nearly half of the largest organizations have them. Visit www.asaefoundation.org for more information.
Does the organization have a written whistleblower policy?
Percentage of organizations with whistleblower policies (by number of employees):
30 or more: