Law, Tax Status and Insiders
The legal map, public charity versus private foundation, private inurement and private benefit, excess benefit transactions and the rebuttable presumption.
Advanced nonprofit course
Nonprofit Board Governance
The advanced next step for nonprofit directors.
Inside the course
- Insiders and excess benefit
- Endowments and audit
- Form 990 and fundraising law
- Governance under pressure
Go deeper on the law, money, risk and pressure situations nonprofit boards face: tax status and insiders, excess benefit rules, endowments and audit, Form 990 and fundraising law, executive pay and succession, lobbying limits, cybersecurity and AI, crisis, misconduct, and distress.
For Nonprofit Board Fundamentals graduates
Go Beyond the Fundamentals
Nonprofit Board Governance is an advanced, self-paced online course for nonprofit directors. It is built for people who completed Nonprofit Board Fundamentals, for sitting directors, and for executive directors who work with boards. It goes deep on tax law, money, accountability, people, risk and crisis, and ends with a final exam. $697.
Nonprofit Board Governance is built for people who have completed Nonprofit Board Fundamentals, for sitting nonprofit directors, and for executive directors who work closely with their boards.
Every lesson ends with a short board exercise: a real decision you work through, so you practice the judgment a board seat demands. Enroll today.
Issues on the agenda
These issues reach many nonprofit board agendas.
- Private inurement and excess benefit
- Reserves and cash forecasting
- Endowments and donor intent
- Audits and internal control
- Form 990 review
- Fundraising registration
- Executive compensation
- Lobbying and the political campaign ban
- Cybersecurity, data and AI
- Distress, merger and dissolution
Nonprofit Board Governance covers each of these issues in depth, so you can follow the conversation and ask better questions.
What you will master
Governance for Today's Nonprofit Boardroom
Deeper law, sharper oversight, and steadier judgment under pressure.
Money, Endowments and Audit
Advanced financial statements, liquidity and reserves, signs of distress, endowments and UPMIFA, investment oversight, audits, internal control and fraud.
Accountability, Advocacy and Risk
Form 990 as a governance record, fundraising law, gifts and restrictions, lobbying and the political campaign ban, enterprise risk, cybersecurity and AI.
Leadership and Pressure
Selecting and paying the chief executive, succession, culture and safeguarding, crisis, misconduct, distress, merger and dissolution.
How it works
From first lesson to certificate, step by step.
You start from the fundamentals, watch 38 short video lessons and work a board exercise in each one, then take the final exam: 30 scenario questions, with 80 percent (24 correct) needed to pass. Passing earns a Certificate of Completion from Board Director Institute, which is not accreditation, licensure or a board appointment.
- 01
Start from the fundamentals
The course builds on Nonprofit Board Fundamentals, so you begin with a strong foundation.
- 02
Watch lessons and work the exercises
Thirty-eight short video lessons, each ending with a board exercise and a PDF guide, plus a template pack.
- 03
Pass the final exam
Answer 30 scenario questions. You need 24 correct (80%) to pass, and retakes are allowed.
- 04
Earn your certificate
Receive a Board Director Institute Certificate of Completion for Nonprofit Board Governance.
Course outline
What Nonprofit Board Governance covers
- Course introduction: Who the course is for, how the board exercises work, and how the exam is scored.
- Law, tax status and insiders: State law and federal exemption, public charities and private foundations, private inurement, excess benefit transactions.
- Governance architecture and the board itself: Reserved powers and delegation, members, chapters and subsidiaries, fiscal sponsorship, independence, conflicts and founders.
- Money, endowments and audit: Advanced financial statements, liquidity and reserves, distress, endowments and UPMIFA, investment oversight, audits, internal control and whistleblowers.
- Public accountability: Form 990 as a governance record, fundraising registration and disclosures, gifts, grants and restrictions.
- Mission, strategy and leadership: Strategy and impact, social enterprise and unrelated business income, the chief executive, compensation, succession, culture and safeguarding.
- Advocacy, risk and technology: Lobbying and the 501(h) election, the political campaign ban, enterprise risk and insurance, cybersecurity, data and AI, crisis and community.
- Governance under pressure: Misconduct and misuse of restricted funds, distress, merger and dissolution, a full practice case, and exam preparation.
Frequently asked questions
Answers to your questions about Nonprofit Board Governance
Ready for the next step? Enroll today and go beyond the fundamentals.
Enroll todayDo I need Nonprofit Board Fundamentals first?
The course is built for people who have completed Nonprofit Board Fundamentals. Sitting nonprofit directors and executive directors who work with boards will also be at home here.
What law does the course cover?
It focuses on the United States: state nonprofit corporation law, federal tax exemption with a 501(c)(3) focus, and state fundraising rules. Rules change, so check the current rule before you rely on it.
How does the exam work?
The final exam has 30 scenario questions. You need 24 correct answers (80%) to pass, and retakes are allowed.
Is the Certificate of Completion accredited or a license?
No. The Certificate of Completion for Nonprofit Board Governance is issued by Board Director Institute. It records that you completed the required lessons and passed the final exam. It is not accreditation, professional certification, a license, or a board appointment.
Who teaches the course, and is it AI?
Michael Barrick created the course. The video and voice in this course use an AI-generated version of Michael Barrick. Michael reviewed and approved the lesson content.
Is this legal advice?
No. The course is general education. State law and your organization's own documents can change the answer, so consult a qualified adviser about your organization's facts and the law that applies to it.