Under California law, a nonprofit board may be composed of as few as one director, but the IRS may take issue with granting recognition of 501(c)(3) status to a nonprofit with only one director. It is commonly recommended that nonprofits have between three and 25 directors.
Although organizations don't need to file these bylaws with the state, California law requires that the treasurer or other designated member of the organization maintains a copy on file.
FOR NON-PROFIT CORPORATIONS The most common types of nonprofit corporations established in California are public benefit corporations, mutual benefit corporations, and religious corporations. Below is a list of local, state, and federal requirements that may apply to these organizations.
All California businesses, including tax-exempt organizations, must apply for a business license to legally operate within the state.
At a minimum, you should have at least three members of the board who meet at least once per year based on federal law. The executive director has to answer to the board, making them the highest authority in the nonprofit, even if they aren't directly on the payroll.
Nonprofit corporations have taken that further step, submitting articles of incorporation and other forms to the state. There are other important distinctions between these two types of entity, but neither of them have “owners.” Instead of owners, nonprofits have stakeholders.
How many board members are required for a nonprofit in California? The state of California requires a minimum of one board member for each organization. It is recommended that your organization have at least three since the IRS will most likely not give 501(c)(3) status to an organization with less.