No matter how much experience you may have, it is likely that you, along with hundreds of other pastors, are not aware that there are specific rules regarding who serves on your board, especially when it comes to family and employees. 

For many, the “board of directors” can be a very delicate topic. Generally, a board consists of individuals that you truly know and trust. These are the individuals who have been pillars to lean on during the good times and the not-so-good times, the people who are going to help you make the tough decisions that a pastor makes on a daily basis, and those who help make ministry life less lonely. 

Because the board of directors is such an integral part of the church, it is essential to know how the IRS views the board of directors (or governing body) of a nonprofit organization and what it truly means to have a “balanced board of directors.”