The Council on Quality and Leadership resources http://www.thecouncil.org/resources/?c=free-resources The National Association of State Charity Officials Information for Charities http://www.nasconet.org/4charities Your State law may cover the obligations and responsibilities of a board of trustees. Under most if not all State laws a board of directors of a nonprofit corporation has a duty of care, a duty of loyalty and a duty of obedience to the organization. Each state specifies what it considers is an acceptable level of behavior in determining if board members are acting in the best interest of the nonprofit organization. There are model and sample job descriptions for the president or chair of the board as well as for members and discussions about the role of officers. See http://garberconsulting.com/job_description_president.htm http://garberconsulting.com/Job_Description_Secretary.htm http://www.managementhelp.org/boards/boards.htm#anchor264782 The issue of conflict of interest in nonprofits is a matter for concern. The conflict may come about in the context of a contract between the organization and a board member or with a family member of a staff or board member. The bylaws should have a distinct section addressing conflict of interest and how it will be handled. In the beginning period the question is often asked if the founder can be the salaried head of the organization and on the board, or have the board filled with family members. The appearance of a conflict can be as serious as an actual conflict. Loyalty to the organization is paramount in a group's activities. Each State nonprofit law has provisions concerning conflict of interest. The concern around the involvement of the founder is called "Founder Syndrome" where the founder has over-bearing influence upon the organization. NPOs are a public trust, not a personal venture. This issue should be addressed in the bylaws. http://www.managementhelp.org/misc/founders.htm The IRS has interest in conflicts as well. There is such a thing as "Intermediate Sanctions" that affect persons who are "in a position to exercise substantial influence over the affairs of" a 501(c) (3) organization. The persons who can be in this group are the founder (that Syndrome again), the president, the Executive Director, the Chief Executive Officer (CEO) or the Chief Operating Officer (COO), substantial contributors, and certain relatives. For more information on this subject review this memo – http://www.runquist.com/article_intermedsancts.htm http://www.irs.gov/charities/charitable/article/0,,id=123298,00.html http://www.irs.gov/charities/article/0,,id=139515,00.html
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