How many officers do we need?
The IRS prefers that you select three individuals who are unrelated by blood or marriage. Keep in mind that officers may be "reasonably" compensated. For example, if an organization receives $100,000.00 in its first year, and an officer receives a $50,000.00 salary, the IRS would probably consider this an "unreasonable" amount.
Also, a Nonprofit corporation must report its payroll just as any other organization would be required to do.