Guidebook for Boards of Directors

Guidebook of Boards of Directors for Non-Profit Corporations in North Carolina.

This guidebook provides an overview of your role and responsibilities as a board member of a North Carolina nonprofit corporation. It has four parts:

  • The Nonprofit Corporation – A Primer
  • The Nonprofit Board – Some Essentials
  • The Duties and Liabilities of Nonprofit Board Members – Take Note
  • Tax Exemptions for Nonprofits – “Need-to-Know” Basics

Purpose of guidebook. The guidebook is meant as a checklist of matters for you to consider and questions for you to ask as a nonprofit board member. Sprinkled throughout the book are pointers describing “good practices” for nonprofit boards, along with examples drawn from the experiences of other nonprofits. Often this guidebook will urge you to adopt formalities that you might find excessive.

These formalities are not mere ceremony – they are meant to assure that you and your fellow board members stay focused on your mission. Observing formalities will also help to protect you and the organization from potential liabilities.

What This Guidebook Is Not

This guidebook is intended as a resource for individuals who serve as board members of nonprofit corporations in North Carolina. It is not meant to be a comprehensive manual on structuring, forming, or financing a nonprofit organization.

Nor is this book meant to give legal, accounting, or tax advice, though it identifies when obtaining professional services will be worthwhile. Whenever in doubt, you should seek professional advice – including through the N.C. Center for Nonprofits’ “One-Hour Pro Bono Program,” described at

format: 53-pages, PDF

size: 277 KB


Keywords: leadership, governance, board