Initially, the founders and/or persons who oversee the operation of your non-profit serve as its board members. In most states, one person may serve as the sole director for incorporation purposes. However, when submitting a 501(c)(3) application or other type of tax exempt application, the IRS almost always requires at least three distinct individuals to serve on the board of directors.
Keep in mind you may change your board from time to time and that your board may be "reasonably" compensated. In general, the IRS prefers directors who are volunteers. Don't worry if you initially only have one director. You'll have the chance to add more directors later.
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