What Do Boards Do?
Why do we have to have a Board? Once a dance entity has been allowed to incorporate as a not-for-profit, charitable organization, the government makes sizable concessions both in not taxing the organization itself and by allowing donors to claim tax deductions for their donations to the organization. From the perspective of the government, this is an indirect subsidy, which across the entire not-for-profit sector adds up to millions of dollars that would otherwise go to the government. For this reason, the government requires a Board of Directors to act as steward to ensure that the public purposes of the organization are being carried out, to be accountable to the government (federal or provincial) that granted the charter, and ultimately to be accountable to the public itself.
The Board has both a legal and fiduciary responsibility. Board members must ensure that the organization is carrying out the mission as set out in the articles of incorporation and that the financial activities of the organization are both legal and in accordance with the government’s requirements. For a more detailed explanation go to the Broadbent Report
Broadbent, Ed. Building On Strength: Improving Governance and Accountability in Canada's Voluntary Sector.
Article originally contributed by Jane Marsland
LINKS
Centre for Voluntary Sector Studies
Centre for Cultural Management, University of Waterloo
RESOURCES
Carver, John. Boards That Make a Difference — A New Design for Leadership in Nonprofit and Public Organizations. Creating a New Community Equation. Josseay-Bass Inc., : San Francisco, California, 1990.
~ Available at DUO Library
Developing Effective Arts Boards. The Council for Business and the Arts in Canada.
~ Available at DUO Library
Crawford, Robert W . On Board — Guiding Principles for Trustees of Not-for-Profit Organizations. Western States Arts Federation (WESTAF): Santa Fe, New Mexico, 1991.
~ Available at DUO Library
McDaniel, Nello & Thorn, George. Arts Boards: Creating a New Community Equation. ARTS Action Research: New York, 1997.
~ Available at DUO Library
McDaniel, Nello & Thorn, George Leading Arts Boards, ARTS Action Issues; 2005
~ Available at DUO Library
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