What decisions are the responsibilities of the board of directors?
Most books written on nonprofit management will contain this sentence: “Boards make policy. Management implements policy.” This sounds simple and clear. Unfortunately, such statements confuse more than they explain. They do not illustrate the difference between a policy decision appropriate for the board of directors and a choice of implementation options that is appropriate for the Executive Director and management. Policies are statements that set the boundaries of what the organization, through its board and staff, may do. The issue is one of scope. Major and secondary policies, as defined below, are the responsibility of the board of directors using input from management. Boards may choose to take a larger role in setting the functional policies or leave them for the executive director or management to decide. Management should decide on minor policies, standard operating procedures and rules. While distinctions between kinds of policy decisions and board and staff roles may seem i
