How do I register board of directors for my 501c3 charity?

Register where? IRS? Something else?

With the IRS. We have been a 501c3 charity for years but have never set up a board of directors. I have assembled a board of knowledgeable good people and need to know if I need to register them with the IRS? I was advised to set up a BOD to make everything above board. I hope that makes sense. Thank you.

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Originally Posted by Jrozene

With the IRS. We have been a 501c3 charity for years but have never set up a board of directors. I have assembled a board of knowledgeable good people and need to know if I need to register them with the IRS? I was advised to set up a BOD to make everything above board. I hope that makes sense. Thank you.

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First, most section 501 (c) (3) organizations are non-profit corporations, organized under the law of a specific state. While it is possible to obtain 501 (c) (3) recognition from the IRS for an unincorporated association (I know, because I have done it.), that would leave everyone associated with the organization potentially liable, should you do something wrong. The limited liablility ("corporate shield") which comes with incorportion is well-worth incorporating.

Then, you should be aware, you are not a 501 (c) (3) organization until you have submtted an application to the IRS and been approved. Part of the application form asks for the names of the directors (in the case of a corporation) or other principals in the organization. Section 501 (c) (3) allows donors to deduct their donation to the organization only if the organization has been recognized by the IRS as a 501 (c) (3) organization.

So, to answer your question, you would review your 501 (c) (3) application and, if you want, advise the IRS of the change. Also, depending on the state in which the corporation is organized, the periodic reports you are required to make to the state (annual or bi-annual, usually) may ask for the names of the directors.

If you have not incorprated &/or made a 501 (c) (3) application with the IRS, I suggest you do so at once.