The Internal Revenue Service and State Regulations
- The Internal Revenue Service requires that all nonprofits registered at the federal level maintain a minimum of three members on the board of directors. At the state level, requirements range from 1 to 5 board members. Larger nonprofits often have 12-15 board members.
The Role and Impact of Board Members
- In organizations of all kinds, good governance starts with the board of directors. The board is responsible for governance of the non-profit, which implies final meta-level and long-term oversight and responsibility for finance, programs, and legal compliance.
Strategies for Board Membership
- Most authors agree that a typical nonprofit board of directors should comprise 8-9 members and not more than 11-14 members. Boards should reflect a range of skillsets, experience, and preferably multiple and different networks of contacts that can be used to benefit the nonprofit.