This brief presents the first wave of findings from the Urban Institute's National Survey of nonprofit governance. The study--the first national representative survey of nonprofit governance--probed a variety of governance issues and includes responses from over 5,100 nonprofits. This brief explores a subset of findings related to the potential impact of extending some Sarbanes-Oxley provisions to nonprofits. It confirms the importance of acknowledging the potentially different impact, cost, and value of applying provisions to nonprofits of different size.