No, not the White Sox (who?) or even the Red Sox. Most readers know what SOX is. The Sarbanes-Oxley bill, which Congress enacted to counter the excesses of Enron and WorldCom, has some implications (although no outright provisions) for nonprofits. And, pretty much everyone (including yours truly) feels that there are provisions of SOX that make sense for you to implement at your nonprofit.
Independent Sector and BoardSource have done some good work on this. Two papers are available, both in .pdf form:
The Sarbanes-Oxley Act and Implications for Nonprofit Organizations
Learning from Sarbanes-Oxley: A Checklist for Nonprofits and Foundations
These two documents are worth both reading and printing out to have on hand if you are asked what your organization is doing in this area.