One of the first non-profits to demonstrate voluntary compliance with the Sarbanes-Oxley Act of 2002 was the University of Pittsburg Medical Center. Representatives said they chose to do so as a means of maintaining accountability with the organization's contributors and the public. New research reveals, however, that not all Sarbanes-Oxley-like requirements are effective in the non-profit health care environment. In particular, it seems that imposing requirements upon non-profit hospital boards of directors — such as minimum donations or term limits — don't yield significant improvements in hospital financial management or patient care. The study, conducted by researchers from the University of Michigan, found only a weak connection between board structure and hospital function.