---
title: How to Improve Nonprofit Board Governance
description: Looking for ways to improve governance of your nonprofit's board? Here are a few simple steps for nonprofit board members and executives.
---

[Gross Mendelsohn Blog ](https://www.gma-cpa.com/blog)

# [How to Improve Nonprofit Board Governance](https://www.gma-cpa.com/blog/what-does-good-nonprofit-board-governance-look-like)

 Written by [Jennifer Rock](https://www.gma-cpa.com/blog/author/jennifer-rock) | Nov 11, 2019 4:05:00 PM

When the IRS revised Form 990 to include several questions regarding governance policies and board members’ roles in performing fiduciary activities, board governance became a hot topic.

Form 990s are published online by [charity watchdogs](https://www.gma-cpa.com/blog/how-does-your-nonprofit-rate-among-top-charity-watchdogs?hsLang=en-us) and are frequently viewed by potential donors and other stakeholders. Although the Sarbanes-Oxley Act of 2002 (SOX) was passed to regulate for-profit businesses, nonprofits have been encouraged to adopt certain SOX regulations, including a conflict-of-interest policy and financial statement review guidelines.

### A Board Governance Checklist for Nonprofits

Your board is probably already aware of its basic responsibilities of creating a strategic plan and overseeing staff as it’s implemented; monitoring activities to ensure they contribute to the organization’s larger mission; hiring and evaluating the chief executive; ensuring adequate financial resources; and performing essential fiduciary duties of care, loyalty and confidentiality.

Following that general task list, however, doesn’t necessarily make a board effective. Good governance requires nonprofit boards — and executives — to go the extra mile and do some or all of the following:

- Write policies, including [conflict of interest](https://www.gma-cpa.com/blog/how-to-protect-your-nonprofit-with-a-conflict-of-interest-policy?hsLang=en-us), whistleblower, document retention and destruction, gift acceptance, Form 990 review and related-party transactions.
- Form an [audit committee](https://www.gma-cpa.com/blog/roles-and-responsibilities-of-nonprofit-audit-committees?hsLang=en-us) made up of financially knowledgeable board members to oversee regular internal and external audits, and consider adding a paid or unpaid CPA if expertise isn’t already available from within the board.
- Ensure that executive compensation is reasonable, which generally means setting it at “market level” based on current data.
- Provide [new board members](https://www.gma-cpa.com/blog/7-tips-for-new-board-members-from-a-board-veteran?hsLang=en-us) with an orientation that covers your nonprofit’s mission, policies, programs and goals, and regularly offer refresher courses to long-time board members.
- Regularly review risk exposure and ensure, for example, that insurance policies are up-to-date, internal controls are enforced and [investment policies](https://www.gma-cpa.com/blog/bid/267135/nonprofit-investment-policies-nine-steps-to-designing-a-sound-policy?hsLang=en-us) are followed.
- Develop emergency plans, including a [leadership succession plan](https://www.gma-cpa.com/blog/succession-planning-important-for-nonprofit-organizations-too?hsLang=en-us), procedures for handling urgent matters that require board input and a communications plan.
- [Assemble a board](https://www.gma-cpa.com/blog/5-types-of-people-you-need-on-your-nonprofits-board-of-directors?hsLang=en-us) that’s demographically diverse, including diversity of gender, ethnicity, economic status, disability, profession and expertise.

Finally, try to be organized. Maintain an annual calendar of board meetings and require members to attend a certain percentage of them. Be sure to prepare agendas and any materials relevant to discussions and votes before board meetings. 

### Need Help?

Contact our Nonprofit Group [online](https://www.gma-cpa.com/request-consultation?hsLang=en-us) or call 800.899.4623.

*This post was originally published in June 2013 and has been updated for accuracy and comprehensiveness.*

[View full post](https://www.gma-cpa.com/blog/what-does-good-nonprofit-board-governance-look-like)

```json
{
  "@context" : "http://schema.org",
  "@type" : "BlogPosting",
  "author" : {
    "@type" : "Person",
    "name" : "Jennifer Rock"
  },
  "dateModified" : "2025-06-25T12:05:28.358Z",
  "datePublished" : "2019-11-11T16:05:00Z",
  "headline" : "How to Improve Nonprofit Board Governance",
  "image" : {
    "@type" : "ImageObject",
    "height" : 4016,
    "url" : "https://cdn2.hubspot.net/hubfs/2716187/GMA%20Website%20Assets%202018/Website%20Graphics/Blog%20Graphics/Nonprofit%20board%20governance.jpg",
    "width" : 6016
  },
  "mainEntityOfPage" : "https://www.gma-cpa.com/blog/what-does-good-nonprofit-board-governance-look-like",
  "publisher" : {
    "@type" : "Organization",
    "logo" : {
      "@type" : "ImageObject",
      "height" : 60,
      "url" : "/hs/hsstatic/content_shared_assets/static-1.4092/img/default-amp-logo.png",
      "width" : 60
    },
    "name" : "Gross Mendelsohn Blog"
  }
}
```