I ran across a few examples of whistleblower policies and whistleblower protection policies and some material on developing a whistleblower policy.
Developing a Policy
Developing a Whistleblower Policy (.pdf) by the Delaware Valley Grantmakers.
Whistleblower Policies: Lessons For Associations by Julia E. Judish of Pillsbury Winthrop Shaw Pittman LLP
National Whistleblowers Center
Whistleblower Policy Safeguards Company (.pdf) by Jennifer Gallop, Esq., of Krokidas & Bluestein, Boston
Example Policies:
University of California Whistleblower Policy and Whistleblower Protection Policy.