Many experienced lawyers and successful business persons often second guess their roles as directors of nonprofit organizations. Although most nonprofit directors serve without compensation, with respect to operational matters, they are increasingly held to the same standard as directors of for-profit entities. However, directors of charitable organizations must also address unique questions. Are we being true to our mission? Are we effectively balancing administrative and fundraising costs with program expenditures? Are we properly maintaining restricted funds?

From a legal and financial standpoint, a nonprofit director in Pennsylvania is required to uphold certain fiduciary duties, including a duty of care and a duty of loyalty. In addition, directors must perform these duties with the best interests of the organization always in mind.