The question is a bit confusing. There is no federal incorporation in the
United States. The IRS has rules for board members on a non-profit that
chiefly deal with possibilities of self-dealing and other questions of
enrichment. For specifics one needs to get the relevant IRS publication,
available in PDF format.

Non-profit boards are governed by state laws and these vary in different
degrees from state to state. Usually the Department of State for the state
in question will have brochures on board governance.

Fundamentally, the Board is responsible for the existence of the non-profit.
Without a valid Board of Directors that conform to individual state laws, a
non-profit cannot exist. After that fundamental principle specifics become
diverse. Check with your state.

The best (in my view) theory of board governance and practice is found in a
series of publications developed by the Greenleaf Center in Indianapolis.
nburlakoff

-----Original Message-----
From: Museum discussion list [mailto:[log in to unmask]]On Behalf
Of jacqueline
Sent: Wednesday, July 30, 2003 10:46 AM
To: [log in to unmask]
Subject: Board responsibility under 501c3

I'm trying to find out 501c3's requirements for the Board.  Does anyone
has any information or knows were I can find answers?

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