| State | Minimum directors | Governing statute |
|---|---|---|
| Alabama | 1 | Ala. Code sections 10A-3A-1.01 to 10A-3A-14.07 |
| Alaska | 3 | Alaska Statutes sections 10.20.005 to 10.20.925 |
| Arizona | 1 | A.R.S. title 10, chapters 24 to 40 |
| Arkansas | 3 | Ark. Code Ann. sections 4-33-101 and following |
| California | 1 | Cal. Corp. Code sections 5110 to 6910 |
| Colorado | 1 | Colo. Rev. Stat. sections 7-121-101 to 7-137-301 |
| Connecticut | 3 | Conn. Gen. Stat. sections 33-1000 to 33-1290 |
| Delaware | 1 | Del. Code Ann. title 8, chapter 1 |
| Florida | 3 | Fla. Stat. sections 617.01011 to 617.2105 |
| Georgia | 3 | O.C.G.A. sections 14-3-101 to 14-3-1703 |
| Hawaii | 3 | Haw. Rev. Stat. sections 414D-1 to 414D-324 |
| Idaho | 3 | Idaho Code title 30, chapter 30, sections 30-30-101 and following |
| Illinois | 3 | 805 ILCS 105/101.01 to 105/117.05 |
| Indiana | 3 | Ind. Code article 23-17 |
| Iowa | 1 | Iowa Code chapter 504, sections 504.101 and following |
| Kansas | 1 | Kan. Stat. Ann. sections 17-6001 and following, with the biennial report at section 17-7504 |
| Kentucky | 3 | Ky. Rev. Stat. sections 273.161 to 273.390 |
| Louisiana | 3 | La. R.S. sections 12:201 to 12:269 |
| Maine | 3 | 13-B M.R.S. sections 101 to 1406 |
| Maryland | 1 | Md. Code, Corporations and Associations, sections 5-201 to 5-208, together with titles 1 to 3 |
| Massachusetts | 1 | M.G.L. chapter 180 |
| Michigan | 3 | Mich. Comp. Laws sections 450.2101 to 450.3192 |
| Minnesota | 3 | Minn. Stat. chapter 317A, sections 317A.001 to 317A.909 |
| Mississippi | 3 | Miss. Code Ann. sections 79-11-101 and following |
| Missouri | 3 | Mo. Rev. Stat. sections 355.001 to 355.881 |
| Montana | 3 | Mont. Code Ann. sections 35-2-113 to 35-2-1402 |
| Nebraska | 3 | Neb. Rev. Stat. sections 21-1901 to 21-19,177 |
| Nevada | 1 | Nev. Rev. Stat. sections 82.006 to 82.546 |
| New Hampshire | 5 | N.H. Rev. Stat. Ann. chapter 292 |
| New Jersey | 3 | N.J.S.A. sections 15A:1-1 to 15A:16-2 |
| New Mexico | 3 | NMSA 1978 sections 53-8-1 to 53-8-99 |
| New York | 3 | N.Y. Not-for-Profit Corp. Law sections 101 to 1617 |
| North Carolina | 1 | N.C. Gen. Stat. sections 55A-1-01 to 55A-17-05 |
| North Dakota | 3 | N.D. Cent. Code sections 10-33-01 to 10-33-149 |
| Ohio | 3 | Ohio Rev. Code sections 1702.01 to 1702.99 |
| Oklahoma | 1 | Okla. Stat. tit. 18, sections 1001 to 1144 |
| Oregon | 3 | Or. Rev. Stat. chapter 65, sections 65.001 to 65.990 |
| Pennsylvania | 1 | 15 Pa.C.S. Subpart C, sections 5101 and following |
| Rhode Island | 3 | R.I. Gen. Laws sections 7-6-1 to 7-6-108 |
| South Carolina | 3 | S.C. Code sections 33-31-101 to 33-31-1708 |
| South Dakota | 3 | S.D. Codified Laws chapters 47-22 to 47-28 |
| Tennessee | 3 | Tenn. Code Ann. title 48, chapters 51 through 68 |
| Texas | 3 | Tex. Bus. Orgs. Code sections 22.001 to 22.515 |
| Utah | 3 | Utah Code sections 16-6a-101 to 16-6a-1705 |
| Vermont | 3 | 11B V.S.A. chapters 1 to 17 |
| Virginia | 1 | Va. Code sections 13.1-801 to 13.1-946 |
| Washington | 3 | RCW chapter 24.03A |
| West Virginia | 3 | W. Va. Code sections 31E-1-101 to 31E-16-1603 |
| Wisconsin | 3 | Wis. Stat. chapter 181 |
| Wyoming | 3 | Wyo. Stat. sections 17-19-101 to 17-19-1807 |
Across all 50 states, 14 allow a board of one and 36 require at least three. New Hampshire asks for five.
The legal minimum is not a good target
States that permit a one-director nonprofit are describing the floor for incorporation, not a workable governance structure. A board of one cannot form a quorum against itself, cannot approve its own compensation without an obvious conflict, and gives the IRS a reason to look harder at your exemption application.
The IRS does not set a minimum board size, but it does ask about board composition and independence on Form 1023, and it looks for a majority of directors who are unrelated by blood, marriage, or business dealings. A three-person board of two siblings and a spouse satisfies most state statutes and still invites questions.
Most small nonprofits land somewhere between five and eleven directors, usually an odd number so votes resolve. That range gives you enough people to staff committees and survive a resignation without dropping below quorum, without becoming so large that nobody feels responsible for anything.
This is a summary, not legal advice.
We cite each statute so you can read it yourself. Statutes change, courts interpret them, and your own bylaws may impose stricter rules than your state does. Before relying on any of this for a decision that matters, have a lawyer licensed in your state review it.
Staying above quorum is the harder problem.
Board Manager tracks every member's term, warns you months before one ends, and shows whether you'll still have a quorum when it does.
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