Prime Management recommends to our clients that their board review and approve a whistleblower policy and a document destruction policy.

We have a draft file that we work from to help our clients prepare these documents. Both are important to protect the organization's and ensure they are operating as careful and thoughtful businesses. 

The IRS notes that "A whistleblower policy encourages staff and volunteers to come forward with credible information on illegal practices or violations of adopted policies of the organization, specifies that the organization will protect the individual from retaliation, and identifies those staff or board members or outside parties to whom such information can be reported."

A document destruction policy, or document retention and destruction policy are needed to help the organization  have all the records necessary for running and preserving the business, and help it's people be able to easily find those records at will.

A sample whistleblower policy can also be found at the National Council of Nonprofits website. Board Effect has document destruction sample policies.