The IRS form 990 was designed to enhance transparency and promote tax compliance while minimizing the burden for the filing organization.
The Sarbanes-Oxley was created to restore public trust in the corporate sector after several corporate and accounting scandals.
The following website discusses the provisions that apply to nonprofits:
BoardSource. (2003, March 1). The Sarbanes-Oxley Act and Implications for Nonprofit Organizations analyze one of these provisions and its implications for nonprofits.