Practical notes on board service.
Plain-language guidance for new and current board members, from the documents that define your role to the questions to ask before you vote.
Federal tax law does not require the board to approve the Form 990. The return still asks what review happened. Here is how to answer, who signs and what a good review looks like.
Read the articleA director does not have to be a tax preparer to review Form 990. These twelve questions, each with an owner and proof, turn the return into a review your board can repeat every year.
Read the articleAn officer who is authorized to sign on the filing date signs Form 990, and the signature is a promise made under penalties of perjury. Here is who the IRS lists, what the signer declares and when to ask for help.
Read the articleEvery organization must answer Part VI of Form 990, but federal tax law generally does not require the structures and policies it asks about. Here is what each section asks and how to answer truthfully.
Read the articleYou do not need to be a tax preparer to read a Form 990. Read it in seven stops, check the numbers the form says must match, and write down questions with an owner and a date.
Read the articleYour name, title, hours and any pay appear on a public Form 990. Here is who Part VII lists, what each column asks and how to check your own line before the return is filed.
Read the articleGross receipts and year-end assets decide which annual return a tax-exempt organization files. Here is the IRS routing map for Form 990-N, 990-EZ and the full 990, how to figure gross receipts and which organizations follow other rules.
Read the articleA late Form 990 can bring a daily penalty, and three missed years in a row end tax-exempt status automatically. Here is how the penalty and the extension work and what a board should do about a missed return.
Read the articleForm 990 is generally open to the public, schedules and attachments included. Here is what is public, how donor names on Schedule B are treated, how to provide copies and what to check before a copy goes out.
Read the articleA draft 2026 Form 990 is out, Treasury has announced plans to revise the form, and a tax on executive pay has widened. Here is what is final, what is draft and what is only planned, as of October 31, 2026.
Read the articleForm 990 is the annual public information return most tax-exempt organizations file. Here is what it is, who files which version, who owns it, what a board should review and where to read more.
Read the articleOnly a few programs award a real board certification, and most need a board seat. Here is how they compare with the certificates, what each costs and who each is for.
Read the articleFrom a free certificate to a $697 advanced course, here is what nonprofit board training costs, how long it takes and who each option suits.
Read the articleTraining for a corporate board seat runs from $399 to $13,250 here. This is how the programs differ and which suits a public, private or startup board.
Read the articleNACD lists $3,995 for the course and exam, or $5,600 with membership, and you must already sit on a board. Here is what it takes, what it costs and the alternatives.
Read the articleA certificate says you finished a course. A certification says you met a standard. Here is how the words differ and what, if anything, a board requires.
Read the articleLarge public company directors are paid about $325,000 to $346,000 a year in the surveys we read, and private company directors a median of $50,000. Here is how the figures differ.
Read the articleThere is no single path to a corporate board seat, but the sources we read point to the same moves. Here are seven steps, with the facts behind each.
Read the articleTwelve documents and topics to ask for when you join a nonprofit board, from the bylaws to the insurance, each with a source.
Read the articleMost guides name three duties: care, loyalty and obedience. Some name two. Here is what each asks of a director and where the law differs.
Read the articleIf your first board meetings feel confusing, you are not behind. Here is what good board members do and a plan for your first three meetings.
Read the articleA nonprofit board governs as a group. It protects the mission, watches the money, and hires and supports the chief executive. Here is the whole job, at a glance.
Read the articleA corporate board does not run the company. Everything the company does happens under its direction. Here is what that means for a new director.
Read the articleFundamentals teach the job. Governance is how a board makes hard decisions it can defend. Here are the big ideas experienced directors need.
Read the articleMost boards recruit backwards: someone knows someone. Here is a better order, from finding the gap to the first ninety days.
Read the articleHalf of new nonprofit board chairs do nothing specific to prepare. Here is the job, where your authority comes from, and what to do in your first ninety days.
Read the articleThe treasurer doesn't carry the money alone, and doesn't keep the books. Here is the job, the numbers that matter, and what to do in your first ninety days.
Read the articleMost fights about meeting rules are really fights about which rulebook wins. Here is the order, the lighter rules for small boards, and the shortcut that gets boards in trouble.
Read the articleBoards say good directors are hard to find. Meanwhile, plenty of capable leaders are waiting for a call that never comes. The fix starts with you raising your hand.
Read the articleThe board does not run the organization day to day. It sets direction, watches over the mission and the money, and holds the chief executive accountable.
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