The Handbook for Directors of Nonprofit Corporations in the United States summarizes the duties of directors of nonprofit corporations, provides general background information regarding selected available federal tax exemptions and laws regulating charitable solicitations, and provides practical advice for minimizing liability arising out of service as a director of a nonprofit corporation. It is not intended to serve as legal advice on any particular matter. Users should consult counsel knowledgeable about nonprofit corporations for legal advice.

This handbook applies to nonprofit corporations engaged and doing business in the United States. It does not apply to nonprofit organizations or charities engaged or doing business in any other jurisdiction, including without limitation, the United Kingdom.