On the Record: Charity Laws Face Changes

7. Required changes to governance
The board of directors would be required to have at least three members, but no more than 15. At least one-fifth of the board must be independent. Any person not allowed to serve on the board of a publicly traded company due to federal or state law could not serve on the board of an exempt organization. The IRS would be given the authority to remove any board member, officer or employee of an exempt organization who violates any rules relating to self-dealing, charitable solicitation or private inurement.