0
0
Subtotal: $0.00

No products in the cart.

No products in the cart.

Nonprofit Governance Requirements by State

Each state has different requirements regarding how your nonprofit is governed, addressing items such as how many board members you must have and how often you hold meetings.

The following table highlights standards for nonprofit governance set by state laws throughout the U.S. In some cases, a nonprofit may be allowed to declare alternative provisions in their articles of incorporation or bylaws.

The seven states that explicitly prohibit youth board members under 18 years old are Colorado, Florida, Georgia, Nevada, New Jersey, Pennsylvania, and Utah. Most of the nation’s states, along with the District of Columbia, are silent on the issue.

  • Director” means a member of the board of directors.
  • Officers, all of whom shall be elected by the Directors, shall be a Chairman of the Board, a President, a Vice President, a Secretary, a Treasurer.
  • Member” means any person or persons identified as such in the articles of incorporation or bylaws pursuant to a procedure stated in the articles of incorporation or bylaws or by a resolution of the board of directors. The term “member” includes “voting member” and a stockholder in a cooperative housing corporation formed.
  • Membership” refers to the rights and obligations of a member or members.
State Directors Officers Members independentsector.org State Profile
Alabama Number: minimum 3 Qualifications: Natural person. No residency requirement. No membership requirement. Quorum: majority Committee: minimum 2 directors A president, one or more vice-presidents, a secretary, a treasurer and other officers and assistant officers as deemed necessary are required. Term: default is 1 year, 3 year maximum Two or more offices may be held by the same person, except the offices of president and secretary Members: optional, defined in articles Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateAlabama2016.pdf
Alaska Number: minimum 3 Qualifications: Must be natural persons at least 19 years of age. No residency requirement. No membership requirement. Term: 1 year Quorum: majority Committee: minimum 2 directors on executive committee A president, one or more vice presidents as prescribed by the bylaws, a secretary, and a treasurer are required. Two or more offices may be held by the same person, except the offices of president and secretary Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateAlaska2016.pdf
Arizona Number: minimum 1 Qualifications: An individual. No residency requirement. No membership requirement. Term: 1 year Quorum: majority Committee: minimum 1 director Defined in articles or bylaws. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation. Two or more offices may be held by the same individual. Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateArizona2016.pdf
Arkansas Number: minimum 3 Qualifications: An individual. No residency requirement. No membership requirement. Term: default is 1 year, 6 year maximum Quorum: majority Committee: minimum 2 directors A president, a secretary, a treasurer and such other officers as are appointed by the board. Two or more offices may be held by the same individual. Term: 3 year maximum Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateArkansas2016.pdf
California Number: minimum 1 Qualifications: None. No residency requirement. No membership requirement. Term: 1 year, 4 year maximum unless the corporation has no members, in which case 6 years is the maximum term Quorum: majority Committee: minimum 2 directors No director may vote by proxy A corporation shall have a chair of the board, who may be given the title chair of the board, chairperson of the board, chairman of the board, or chairwoman of the board, or a president or both, a secretary, a treasurer or a chief financial officer or both, and any other officers with any titles and duties as shall be stated in the bylaws. Elected by the board Two or more offices may be held by the same individual, except the president may not also serve as secretary or treasurer. Members: optional Regular meeting: required in each year where directors are to be elected Quorum: 1/3rd votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateCalifornia2016.pdf
Colorado Number: minimum 1 Qualifications: An individual. No residency requirement. No membership requirement. Term: 1 year Quorum: majority Committee: minimum 1 director A president, a secretary, a treasurer, and such other officers as may be designated by the board of directors Qualifications: an individual 18 years or older Two or more offices may be held by the same individual. Members: optional Annual meeting: required Quorum: 1/4th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateColorado2016.pdf
Connecticut Number: minimum 3 Qualifications: None. No residency requirement. No membership requirement. Term: until the next annual meeting Quorum: majority Committee: minimum 1 director Defined in articles or bylaws. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation. Two or more offices may be held by the same individual. Members: optional Annual meeting: required if members entitled to vote for directors Quorum: majority of entitled votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateConnecticut2016.pdf
District of Columbia (Washington DC) Number: minimum 3 Qualifications: An individual. No residency requirement. No membership requirement. Term: default is 1 year, 5 year maximum Quorum: majority Committee: minimum 1 director Minimum 2 separate officers: one responsible for the management of the corporation (e.g. "President") and another responsible for the financial affairs of the corporation (e.g."Treasurer"). One officer prepares minutes of the directors' and members' meetings and keeps a record book. Two or more offices may be held by the same individual. Members: optional Annual meeting: required Quorum: majority of entitled votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateDistrictofColumbia2016.pdf
Delaware Number: minimum 1 Qualifications: Natural person. No residency requirement. No membership requirement. Term: until successor elected and qualified Quorum: majority Committee: minimum 1 director Defined in bylaws or board resolution. One officer prepares minutes of the directors' and members' meetings and keeps a record book. Term: until successor elected and qualified Two or more offices may be held by the same individual. Members: Required, but failure to have members shall not affect otherwise valid corporate acts or work a forfeiture or dissolution of the corporation. Annual meeting: required if members entitled to vote for directors, unless elected by written consent in lieu of a meeting Quorum: 1/3rd votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateDelaware2016.pdf
Florida Number: minimum 3 Qualifications: Natural person 18 years of age or older. One director may be 15 years of age or older if permitted by board of directors or bylaws. No residency requirement. No membership requirement. Term: 1 year Quorum: majority (Directors younger than 18 years of age may not be counted toward a quorum) Committee: minimum 2 directors Defined in articles or bylaws. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation. Elected by board Term: 1 year Two or more offices may be held by the same individual. Members: optional Regular meeting: defined in articles or bylaws Quorum: defined in articles or bylaws https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateFlorida2016.pdf
Georgia Number: minimum 1 Qualifications: Natural person 18 years of age or older. No residency requirement. No membership requirement. Term: 1 year Quorum: majority Committee: minimum 1 director Defined in articles or bylaws. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation. Two or more offices may be held by the same individual. Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateGeorgia2016.pdf
Hawaii Number: minimum 3 Qualifications: An individual. No residency requirement. No membership requirement. Term: default is 1 year, 5 year maximum Quorum: majority Committee: minimum 2 directors Defined in articles or bylaws. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation. Two or more offices may be held by the same individual. Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateHawaii2016.pdf
Idaho Number: minimum 3; minimum 1 for a religious corporation Qualifications: An individual. No residency requirement. Must be a member if a cooperative corporation. Term: default is 1 year, 5 year maximum Quorum: majority Committee: minimum 2 directors A president, a secretary, a treasurer and such other officers as are appointed by the board. Except in the case of religious corporations, any two or more offices may be held by the same person, except the offices of president and secretary. A religious corporation is not required to have officers. Members: optional; required for a cooperative corporation. Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateIdaho2016.pdf
Illinois Number: minimum 3 Qualifications: None. No residency requirement. No membership requirement. Term: until next election unless staggered as provided in the articles of incorporation or bylaws Quorum: majority Committee: minimum 2 directors and directors must be the majority of membership, except for committees involved in electing directors Defined in articles or bylaws. One officer certifies corporate records (e.g. the Secretary). Two or more offices may be held by the same individual, if the bylaws so provide. Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateIllinois2016.pdf
Indiana Number: minimum 3 Qualifications: An individual. No residency requirement. No membership requirement. Term: default is 1 year, 5 year maximum Quorum: majority Committee: minimum 1 director A president, a secretary, a treasurer, and other officers appointed by the board of directors. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation. Two or more offices may be held by the same individual. Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateIndiana2016.pdf
Iowa Number: minimum 1 Qualifications: An individual. No residency requirement. No membership requirement. Term: 1 year Quorum: majority Committee: minimum 2 directors A president, a secretary, a treasurer, and other officers appointed by the board of directors. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation. Two or more offices may be held by the same individual. Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateIowa2016.pdf
Kansas Number: minimum 1 Qualifications: A natural person. No residency requirement. No membership requirement. Term: until successor elected and qualified Quorum: majority Committee: minimum 1 director Defined in bylaws or board resolution. One officer prepares minutes of the directors' and members' meetings and keeps a record book. Two or more offices may be held by the same individual. Annual meeting: Required if members entitled to vote for directors, unless elected by written consent in lieu of a meeting Quorum: Except for election of the governing body, a majority of those present constitutes a quorum so long as proper notice is provided. https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateKansas2016.pdf
Kentucky Number: minimum 3 Qualifications: None. No residency requirement. No membership requirement. Term: 1 year and until successor elected and qualified Quorum: majority Committee: minimum 2 director Defined in bylaws or board resolution. One officer prepares minutes of the directors' and members' meetings. Two or more offices may be held by the same individual. Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateKentucky2016.pdf
Louisiana Number: minimum 3. If there are less than 3 members, the minimum number of directors is equal to the minimum number of members. Qualifications: Natural person. No residency requirement. No membership requirement. Term: default is 1 year, 5 year maximum Quorum: majority Committee: minimum 2 directors A president, a secretary and a treasurer, and optionally one or more vice presidents. The officer need not be a director. The treasurer may be a corporation. Two or more offices may be held by the same individual, but this person may only sign instruments in one capacity when the signatures of two officers are required. Members: Nonstock nonprofit corporations are assumed to have membership. If there are no members other than the board, then the directors are the members. Annual meeting: required Quorum: majority https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateLouisiana2016.pdf
Maine Number: minimum 3 Qualifications: None. No residency requirement. No membership requirement. Term: 1 year Quorum: majority Committee: minimum 2 directors on the executive committee; no minimum on other committees A president, a secretary or clerk, a treasurer and such other officers and assistant officers as may be deemed necessary Term: 1 year Two or more offices may be held by the same individual. Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMaine2016.pdf
Maryland Number: minimum 1 Qualifications: None. No residency requirement. No membership requirement. Term: next annual meeting and until successor elected and qualified Quorum: majority Committee: minimum 1 director A president, a secretary, and a treasurer are required. Term: 1 year and until successor elected and qualified Two or more offices may be held by the same individual, if permitted by bylaws, except the offices of president and vice president. This person may sign instruments in only one capacity when the signatures of two officers are required. Members: If there are no members then the directors are members. Annual meeting: required Quorum: majority of entitled votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMaryland2016.pdf
Massachusetts Number: minimum 1 Qualifications: Natural persons. No residency requirement. No membership requirement. Term: minimum 1 year, maximum 5 years Quorum: majority Committee: minimum 1 director A president, a treasurer, and a clerk are required. The president must be a director. The clerk must be a Massachusetts resident unless a resident agent was appointed. Members: If there are no members then the directors are members. Quorum: majority of entitled votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMassachusetts2016.pdf
Michigan Number: minimum 3 Qualifications: A corporation organized for purposes described in section 501(c)(3) of the internal revenue code of 1986 may include 1 or more directors on its board who are 16 or 17 years of age as long as that number does not exceed 1/2 the total number of directors required for a quorum for the transaction of business. No residency requirement. No membership requirement. Term: next annual meeting and until successor elected and qualified Quorum: majority Committee: minimum 1 director A president, a secretary, and a treasurer are required. Two or more offices may be held by the same individual. This person may sign instruments in only one capacity when the signatures of two officers are required. Members: optional. A corporation organized upon a nonstock basis shall be organized upon a membership basis (has members) or a directorship basis (may or may not have members). Annual meeting: required with the exception of written consent Quorum: majority of entitled votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMichigan2016.pdf
Minnesota Number: minimum 3 Qualifications: Natural persons. Majority must be adults. No residency requirement. No membership requirement. Term: 1 year unless otherwise provided for in the articles or bylaws. A term of a director, other than an ex officio director, may not exceed ten years. Quorum: majority Committee: One or more natural persons, need not be directors. One or more natural persons exercising the functions of the offices of president and treasurer, however designated. Two or more offices may be held by the same individual. This person may sign instruments in only one capacity when the signatures of two officers are required. Members: optional. No members by default. Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMinnesota2016.pdf
Mississippi Number: No minimum in most cases. Set by articles or bylaws. If the nonprofit will solicit contributions in the state then at least 3 directors are required. Qualifications: Individuals. No residency requirement. No membership requirement. Term: default is 1 year, 5 year maximum Quorum: majority Committee: minimum 2 directors Defined in bylaws or board resolution. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation. Two or more offices may be held by the same individual. Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMississippi2016.pdf
Missouri Number: minimum 3 Qualifications: Natural persons. No residency requirement. No membership requirement. Term: default is 1 year, 6 year maximum Quorum: majority Committee: minimum 2 directors A chairman or president, or both a chairman and president, a secretary, a treasurer and such other officers as are appointed by the board. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation. Two or more offices may be held by the same individual. Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMissouri2016.pdf
Montana Number: minimum 3 Qualifications: Individuals. No residency requirement. No membership requirement. Term: 1 year unless otherwise specified in the articles or bylaws. Except for designated or appointed directors, the terms of directors may not exceed 5 years. Quorum: majority Committee: minimum 2 directors A president, a secretary, and a treasurer are required. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation. Two or more offices may be held by the same individual. Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMontana2016.pdf
Nebraska Number: minimum 3 Qualifications: Individuals. No residency requirement. No membership requirement. Term: 1 year unless otherwise specified in the articles or bylaws. Except for designated or appointed directors, the terms of directors may not exceed 5 years. Quorum: majority Committee: minimum 2 directors A president, a secretary, and a treasurer are required. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation. Two or more offices may be held by the same individual. Members: optional Annual meeting: required Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNebraska2016.pdf
Nevada Number: minimum 1 Qualifications: Individuals 18 years of age or older. No residency requirement. No membership requirement. Quorum: majority Committee: minimum 1 director. Non-director members are permissible. A president or a chair of the board, a secretary, and a treasurer are required. Qualifications: Natural person. Two or more offices may be held by the same individual. Members: optional Annual meeting: required unless election of directors is specified otherwise in bylaws Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNevada2016.pdf
New Hampshire Number: minimum 5 voting members Qualifications: At least 5 voting members who are not of the same immediate family or related by blood or marriage (some exceptions). No residency requirement. No membership requirement. Quorum: majority Committee: minimum 2 directors Defined in bylaws or board resolution. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation. Two or more offices may be held by the same individual. Members: optional. No members by default. No voting rights except as defined in articles or bylaws. Annual meeting: required Quorum: majority of entitled votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNewHampshire2016.pdf
New Jersey Number: minimum 3 Qualifications: 18 years old. No citizenship requirement. No residency requirement. No membership requirement. Term: 1 year Quorum: majority Committee: minimum 1 member A president, a secretary, and a treasurer are required. Two or more offices may be held by the same individual. This person may sign instruments in only one capacity when the signatures of two officers are required. Members: optional Regular meeting: required annually or biennially Quorum: majority of entitled votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNewJersey2016.pdf
New Mexico Number: minimum 3 Qualifications: None. No residency requirement. No membership requirement. Term: until successor elected and qualified Quorum: majority Committee: minimum 2 directors Defined in bylaws or board resolution. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation and keeps a record book. Two or more offices may be held by the same individual, if the bylaws so provide. Members: optional Regular meeting: required annually Quorum: 1/10 entitled votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNewMexico2016.pdf
New York Number: minimum 3 Qualifications: 18 years of age (some exceptions). No residency requirement. No membership requirement. Term: 1 year unless otherwise specified in the articles or bylaws, 5 year maximum Quorum: majority Committee: minimum 3 directors A president, one or more vice-presidents, a secretary and a treasurer. Term: 1 year Two or more offices may be held by the same individual, except for president and secretary. Members: optional Regular meeting: required annually Quorum: majority of entitled votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNewYork2016.pdf
North Carolina Number: minimum 1 Qualifications: Natural person. No residency requirement. No membership requirement. Term: 1 year Quorum: majority Committee: minimum 2 members Defined in bylaws or board resolution. Two or more offices may be held by the same individual. This person may sign instruments in only one capacity when the signatures of two officers are required. Members: optional Regular meeting: required annually Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNorthCarolina2016.pdf
North Dakota Number: minimum 3 Qualifications: Individuals. No residency requirement. No membership requirement. Term: default is 1 year, 10 year maximum for fixed members Quorum: majority Committee: minimum 1 person who need not be a member or director, except the litigation committee which must contain a minimum of 1 independent directors or other independent persons. A president and secretary are required. Qualifications: 18 years of age or older Members: optional. No members by default. Regular meeting: required annually Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNorthDakota2016.pdf
Ohio Number: minimum 3 Qualifications: None. No residency requirement. No membership requirement. Term: until successor is elected Quorum: majority Committee: minimum 1 director A president, a secretary, and a treasurer are required. Qualifications: Need not be a director. Two or more offices may be held by the same individual. Members: If there are no members then the directors are members. Regular meeting: required annually. Default date is the first Monday four months following the close of the fiscal year. Quorum: presence of voting members https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateOhio2016.pdf
Oklahoma Number: minimum 1 Qualifications: Natural person. No residency requirement. No membership requirement. Term: until successor is elected and qualified Quorum: majority Committee: minimum 1 director Defined in bylaws or board resolution. One officer prepares minutes of the directors' and members' meetings and keeps a record book. Two or more offices may be held by the same individual. Members: If there are no members then the directors are members. Regular meeting: required annually Quorum: 1/3rd members https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateOklahoma2016.pdf
Oregon Number: Minimum 1 individual for a mutual benefit or religious. Minimum 3 individuals for a public benefit corporation Qualifications: Individuals No residency requirement. No membership requirement. Term: default is 1 year, 5 year maximum Quorum: majority Committee: minimum 2 directors A president, a secretary, and a treasurer are required. Two or more offices may be held by the same individual. Members: optional Regular meeting: required annually Quorum: presence of votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateOregon2016.pdf
Pennsylvania Number: minimum 1; default 3 Qualifications: Natural person of full age (some exceptions). No residency requirement. No membership requirement. Term: 1 year Quorum: majority Committee: minimum 1 director A president, a secretary, and a treasurer are required. The president and secretary must be natural persons of full age. The treasurer may be a corporation or a natural person of full age. Two or more offices may be held by the same individual. Members: If there are no members, then the directors act as members. Regular meeting: required annually Quorum: majority of entitled votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStatePennsylvania2016.pdf
Rhode Island Number: minimum 3 Qualifications: None. No residency requirement. No membership requirement. Term: default is 1 year, 3 year maximum Quorum: majority Committee: minimum 2 directors A president, a secretary, and a treasurer are required. Term: 1 year unless otherwise specified in the articles or bylaws, 3 year maximum Two or more offices may be held by the same individual, except the offices of president and secretary. Members: optional Regular meeting: required annually Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateRhodeIsland2016.pdf
South Carolina Number: minimum 3 Qualifications: Natural person. No residency requirement. No membership requirement. Term: default is 1 year, 5 year maximum Quorum: majority Committee: minimum 2 directors A president, a secretary, and a treasurer are required. Two or more offices may be held by the same individual. Members: optional Regular meeting: required annually Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateSouthCarolina2016.pdf
South Dakota Number: minimum 3 Qualifications: None. No residency requirement. No membership requirement. Term: 1 year Quorum: majority Committee: minimum 2 directors A president, one or more vice presidents, a secretary, and a treasurer are required. Two or more offices may be held by the same individual, if so provided in the bylaws, except for president and secretary. Members: optional Regular meeting: required annually Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateSouthDakota2016.pdf
Tennessee Number: minimum 3 Qualifications: Natural persons. No residency requirement. No membership requirement. Term: default is 1 year, 5 year maximum Quorum: majority Committee: minimum 1 natural person who need not be a director A president and a secretary are required. One officer prepares minutes of the directors' and members' meetings and authenticates records of the corporation. Two or more offices may be held by the same individual, except for president and secretary. Members: optional Regular meeting: required annually Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateTennessee2016.pdf
Texas Number: minimum 3 Qualifications: None. No residency requirement. No membership requirement. Term: until successor is elected, appointed, or designated and qualified Quorum: majority Committee: A management committee must have 2 persons and the majority directors (some exceptions). A president and a secretary are required. Two or more offices may be held by the same individual, except for president and secretary. Members: optional Regular meeting: required annually Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateTexas2016.pdf
Utah Number: minimum 3 Qualifications: Natural person 18 years of age or older. No residency requirement. No membership requirement. Term: 1 year Quorum: majority Committee: minimum 2 directors Defined in bylaws or board resolution. One officer prepares minutes of the directors' and members' meetings, keeps required records, and authenticates records. Qualifications: Natural person 18 years of age or older. Need not be a director. Two or more offices may be held by the same individual. Members: optional Regular meeting: required annually Quorum: presence of voting members https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateUtah2016.pdf
Vermont Number: minimum 3 Qualifications: Individuals. No residency requirement. No membership requirement. Term: default is 1 year, 6 year maximum Quorum: majority Committee: minimum 2 directors A president, a secretary, and a treasurer are required. Two or more offices may be held by the same individual, except president and secretary. Members: optional Regular meeting: required annually Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateVermont2016.pdf
Virginia Number: minimum 1 Qualifications: None. No residency requirement. No membership requirement. Term: 1 year Quorum: majority Committee: minimum 2 directors Defined in bylaws or board resolution. One officer prepares minutes of the directors' and members' meetings and authenticates records. Two or more offices may be held by the same individual. Members: optional Regular meeting: required annually Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateVirginia2016.pdf
Washington Number: minimum 1 Qualifications: None. No residency requirement. No membership requirement. Term: until successor selected and qualified Quorum: majority Committee: minimum 2 directors A president, one or more vice presidents, a secretary, and a treasurer are required. Two or more offices may be held by the same individual, except president and secretary. Members: optional Regular meeting: required annually Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateWashington2016.pdf
West Virginia Number: minimum 3 Qualifications: None. No residency requirement. No membership requirement. Term: until successor selected and qualified Quorum: majority Committee: minimum 2 directors Defined in bylaws or board resolution. One officer prepares minutes of the directors' and members' meetings and authenticates records. Two or more offices may be held by the same individual. Members: optional Regular meeting: required annually Quorum: presence of voting members https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateWestVirginia2016.pdf
Wisconsin Number: minimum 3 Qualifications: Individual. No residency requirement. No membership requirement. Term: 1 year Quorum: majority Committee: minimum 3 directors A president, a secretary, and a treasurer unless otherwise defined in articles or bylaws. Two or more offices may be held by the same individual. Members: optional Regular meeting: required annually Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateWisconsin2016.pdf
Wyoming Number: minimum 3 Qualifications: Individual. No residency requirement. No membership requirement. Term: default is 1 year, 5 year maximum Quorum: majority Committee: minimum 2 directors A president, a secretary, and a treasurer unless otherwise defined in articles or bylaws. Two or more offices may be held by the same individual. Members: optional Regular meeting: required annually Quorum: 1/10th votes https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateWyoming2016.pdf
Scroll to Top

“The I.R.S. examined 1.4 million individual income tax returns in 2010, about 1 percent of the total number filed. In 2018, the latest year with available data when Republicans started making these claims, audits decreased to 370,000, or about 0.2 percent… The budget office estimated increasing I.R.S. funding would return enforcement to its 2010 levels. Doing so would result in about 1.2 million more audits; of those, 583,000 would target people making less than $75,000.”

The New York Times, “Fact-Checking the Misleading Claim About 87,000 Tax Agents”, November 6, 2022

“…For example, you educate believers on national issues that are central to their belief in the Bible as the inerrant Word of God. Specifically, you educate Christians on what the bible says in areas where they can be instrumental including the areas of sanctity of life, the definition of marriage, biblical justice, freedom of speech, defense, and borders and immigration, U.S. and Israel relations. The bible teachings are typically affiliated with the Republican party and candidates. This disqualifies you from exemption under IRC Section 501(c)(3).”

Stephen A. Martin, IRS Director, Exempt Organizations, Rulings and Agreements

How Much Would You Like to Contribute?

Your contribution helps a church or religious organizations take back their First Amendment religious rights, operate according to their Biblical faith, and protect the privacy of their donors.