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Iowa Attorney General
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Non-Profit Board of Directors

As communicated in the “Iowa Principles and Practices for Charitable Nonprofit Excellence”  the governing board of a non-profit organization is the entity ultimately responsible for its overall operation. These guidelines are a valuable resource for Iowa non-profit organizations to observe, promoting useful management practices and public accountability.

The governing board’s responsibility is to act as stewards, accountable to the state’s government that granted the organization their respective charters, accountable to the federal government that granted tax-exempt status, and ultimately accountable to the public itself. The importance of board governance and expectations of grant funded non-profit agencies is reflected here Non-Profit Organizations and Board of Director's Responsibilities.

It is recommended non-profit board members of agencies complete the Resource Sharing Project E-Learning Course for Board of Directors . This orientation course was created in partnership between the National Network to End Domestic Violence and the National Sexual Assault Coalition Resource Sharing for non-profit board governance to use with board members, executive directors and agency staff. It is recommended new board members complete this training within three months of joining the board. A certificate of completion  for each board member who completes the course should be kept in- house in the grantee's file.

**The Attorney General's Office has the discretion to modify any and all training requirements.

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