In most states, a nonprofit corporation must have a minimum of three directors. New Hampshire appears to require five. We note that recently, the FCC has been rejecting applications (such as transfer of control applications) where the board is less than the state minimum.
The following states permit nonprofit corporations with only one director:
- Alabama
- Arizona
- California
- Colorado
- Delaware
- Georgia
- Guam
- Iowa
- Kansas
- Louisiana
- Maryland
- Massachusetts
- Nebraska
- Nevada
- North Carolina
- Oklahoma
- Oregon (religious and mutual benefit organizations only)
- Pennsylvania
- Puerto Rico
- Virginia
- US Virgin Islands
- Washington
While your organization may incorporate in a different state than the one it is physically located, you may be required to file for a foreign corporation status in the state the organization is physically doing business is. There are other laws, including the makeup of a board of directors that may be impacted. Please check with an attorney or other subject matter expert on your state’s corporation law.
Also, most states that require 3 or more directors, have language that states that after the formation of the corporation, the size of the board cannot be reduced under the legal minimum.
Sources
| State | Minimum Directors | Legal Citation |
|---|---|---|
| Alabama | 1 | AL Code § 10-3-2.09(a) |
| Alaska | 3 | AK Stat § 10.20.086(a) |
| Arizona | 1 | ARS 10-3803(a) |
| Arkansas | 3 | AR Code §4-28-211(b). |
| California | 1 | CORP §5151(a). |
| Colorado | 1 | CRS § 7-128-103(1) |
| Connecticut | 3 | CT Gen Stat §33-1082 |
| Delaware | 1 | 8 DE Code §141(b) |
| District of Columbia | 3 | DC Code §29-406.03 |
| Florida | 3 | FL Stat §617.0803(1) |
| Georgia | 1 | GA Code §14-3-803(a) |
| Guam | 1 | 18 Guam Code §10101 |
| Hawaii | 3 | Hi Rev Stat §414D-133 |
| Idaho | 3 | ID Code §30-30-603 |
| Illinois | 3 | 805 ILCS 105/108.10(a) |
| Indiana | 3 | IN Code §23-17-12-3(a) |
| Iowa | 1 | IA Code §504.803(1) |
| Kansas | 1 | KS Stat §17-6301(b) |
| Kentucky | 3 | KY Rev Stat §273.211(1)(a) |
| Louisiana | 1 | LA Rev Stat §12:1-803(A) |
| Maine | 3 | 13-B ME Rev Stat §702(1) |
| Maryland | 1 | MD Corp Assoc Code Ann §2-402(a). |
| Massachusetts | 1 | MA Gen L ch 156d §8.03(a) |
| Michigan | 3 | MI Comp L §450.2505(1)(b) |
| Minnesota | 3 | MN Stat § 317A.203 |
| Mississippi | 3 (if incorporated after 1-1-2012) | MS Code §79-11-235(1)(b) |
| Missouri | 3 | MO Rev Stat §355.321 |
| Montana | 3 | MT Code §35-2-415(2) |
| Nebraska | 1 | NE Code §21-286(a) |
| Nevada | 1 | NV Rev Stat §82.196 |
| New Hampshire | 5 (not related by family) | NH Rev Stat §292:6-a |
| New Jersey | 3 | NJ Rev Stat §15A:6-2 |
| New Mexico | 3 | NM Stat §53-8-18(A) |
| New York | 3 | NY Not For Profit Corp L §702(a) |
| North Carolina | 1 | NC Gen Stat §55A-8-03 |
| North Dakota | 3 | ND Century Code 10-33-28(1). |
| Ohio | 3 | Ohio Rev Code §1702.27(A)(1) |
| Oklahoma | 1 | 18 OK Stat §18.1027(B) |
| Oregon | 1 (religious & mutual benefit) or 3 (public benefit) | OR Rev Stat §65.307 |
| Pennsylvania | 1 | 15 PA Cons Stat §5723 |
| Puerto Rico | 1 | PR Laws tit. 1, 3561(b) |
| Rhode Island | 3 | RI Gen L §7-6-23(a) |
| South Carolina | 3 | SC Code §33-31-803(a) |
| South Dakota | 3 | SD Codified L §47-23-14 |
| Tennessee | 3 | TN Code §48-58-103(a) |
| Texas | 3 | TX Bus Orgs §22.204(a) |
| Utah | 3 | UT Code §16-6a-803(1) |
| Vermont | 3 | 11 V.S.A. §8.03(a) |
| Virginia | 1 | VA Code §13.1-855 |
| US Virgin Islands | 1* | * - no specific law found |
| Washington | 1 | WA Rev Code §24.03.100 |
| West Virginia | 3 | WV Code §31E-8-803(a) |
| Wisconsin | 3 | WI Stat §181.0803 |
| Wyoming | 3 | WY Stat §17-19-803 |
