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For small nonprofits

Nonprofit bylaws and a conflict-of-interest policy: what you need

Bylaws and a conflict-of-interest policy are two documents every new nonprofit needs, and the second one is often skipped. Bylaws are the rules for how your board runs. A conflict-of-interest policy shows you will handle money fairly. Here is what each covers, and why the IRS looks for both. This is general info, not legal advice.

What are nonprofit bylaws?

Bylaws are the internal rulebook for your organization. They set how your board makes decisions and how the group is governed.

You do not usually file bylaws with the government. You adopt them, keep them on file, and follow them.

What your bylaws should cover

Good bylaws are clear and short enough that your board will actually use them. Most cover:

Write them for the nonprofit you are, not a giant one. You can amend them as you grow.

What is a conflict-of-interest policy?

A conflict-of-interest policy is a short document that says what happens when a board member or officer has a personal stake in a decision.

For example, if the board is voting on a contract with a company a director owns, the policy tells that director to disclose it and step back from the vote. It protects the organization and the person.

Why the IRS cares about both

On the 501(c)(3) application, the IRS asks about how you are governed and whether you have a conflict-of-interest policy. It wants to see real, independent oversight of the money.

The instructions for Form 1023 even include a sample conflict-of-interest policy you can adapt. Having both documents ready makes your application stronger and your first year calmer.

How to adopt them

Your board adopts bylaws and the conflict-of-interest policy by a vote, usually at your first official meeting. Record the vote in your minutes.

Ask each board member to read and sign the conflict-of-interest policy every year. It keeps the habit alive.

Common mistakes to avoid

The most common miss is never adopting a conflict-of-interest policy at all. It is easy to fix, so do it early.

The second is copying a template you never read. Borrowing a template is fine, but make sure every line fits how your board actually works.

Ember Spark → The free founding checklist includes bylaws and the conflict-of-interest policy, with a template you can create in your own Google Drive.

Common questions

Do we have to file our bylaws with the state or IRS?

Usually not. You keep bylaws on file and follow them, though a few states ask for them and the IRS may want to see them with your application. Rules vary, so check your state.

Does the IRS require a conflict-of-interest policy?

It is not strictly required by law, but the IRS strongly encourages one and asks whether you have it on the 501(c)(3) application. In practice, adopting one is the clear move.

Can we use a bylaws template?

Yes. Starting from a trusted template is normal. Just read every section and adjust it to match your board size, your officers, and how you really make decisions.

Who approves the bylaws?

Your board of directors adopts the bylaws, usually by a vote at the first board meeting. Record that approval in your meeting minutes.

The steps in order, without the overwhelm

Bylaws and a conflict-of-interest policy are two of eleven founding steps. Ember Spark is a free checklist for all of them, in order, with plain guidance and templates. Start with no account, then save your progress when you are ready.

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