State law sets out which type of management and governing structure is acceptable for nonprofits in that state. In some states, nonprofits can be managed by a board of directors, by voting members, or by a combination of directors and members. The Articles of Incorporation (called “Certificate of Formation” in some states) will set out what type of management is in place. Most often, the board of directors is its legal, governing body.
This article discuss the board of directors as the top governing body of the nonprofit organization.