First things you need to know about your association.

The mission, structure, operations, and other organizational aspects that a board member must learn early on.

You have been an active member in your association and perhaps have served in a leadership capacity on a committee. You consider yourself knowledgeable and prepared to serve on the board. However, chairing a committee is not quite the same as actually serving on a board.

The ultimate legal responsibility and authority, for association activities, staffing, and fiscal affairs are invested in the board of directors. To fulfill your responsibilities as a new board member and to contribute toward achieving the mission and goals of the association, you first need some essential background information about the association.

Brief history of the association. Knowing the significant milestones and unique characteristics of the organization gives you an understanding of and respect for where the association has come from and the challenges it faces today.

Vision, mission, and strategic plan. The association's vision sets forth what the organization aspires to become, achieve, and create - its envisioned future. The mission helps the association focus on its basic purposes and primary customers and constituencies. The mission also guides decision making about programs, products, and services. Through a. strategic planning process the association positions itself for its envisioned future. Strategic goals are developed to carry out the association's vision, mission, and positioning strategy.

The vision, mission, and strategic plan guide the work of identifying the major issues and setting the priorities of the association. The strategic plan also provides benchmarks for evaluating success. Each board member needs to review these documents before beginning his or her term.

Governing documents. The governing documents address the authoritative direction and control of the association as well as the rules for maintaining a smooth operation. Specifically, the articles of incorporation spell out the rules an association must adhere to as a result of being incorporated in a particular state. As a new board member, you do not have to see this document, but you do need to know whether the association is incorporated.

The association's bylaws - considered the document that delineates the terms of agreement between the association and its membership - is a critical governing document with which you must become familiar. Retain a copy for future reference.

Associations are usually organized and operated as nonprofit and tax-exempt entities. It is imperative that you know your association's tax-exempt designation and requirements to maintain the designation. Following are the two most common designations for associations. (See sidebar, "Categories of 501 (c) Tax-Exempt Organizations," for additional designations.)

* 501(c)(3) - religious, charitable, scientific, public safety, and educational organizations.

* 501(c)(6) - business league, trade, and professional organizations.

The final set of governing rules is the board policies. To fulfill your responsibilities and also abide by the business and legal requirements of the association, you must know the association's board policies. These are usually retained in a board manual so that they're readily available to guide the decision making of officers and board members.

Affiliates and subsidiary organizations. Even though the association board's role may be limited or nonexistent with regard to affiliates and subsidiary organizations - such as a foundation or forprofit entity - expectations and obligations still exist for both organizations. Understanding the nature of the relationship can prevent potential conflicts between the two organizations and prevent more serious business and legal issues from developing.

Board-staff relationship. The board's role varies depending on the size of the association, the number of staff members, and so forth, but in general, the board governs and the staff implements. Make sure you recognize the difference between setting policy and implementing programs. Additionally, make sure you understand the staff organization and responsibilities. Doing so increases the likelihood that both board and staff members will fulfill their roles effectively.

Responsibilities of the board. Make sure you know the board's meeting schedule; the expectations for board members to act as spokespersons in representing the association to external groups; the number of committees, purposes of work groups, and service requirements related to committees; the responsibilities for fund-raising; and the expectations for mentoring emerging leaders. In addition, you need to find out whether and to what extent expenses are reimbursed, and whether the association provides indemnification and liability insurance for directors and officers.

Financial status. To fulfill your fiscal responsibilities as a board member, you need a clear understanding of the financial picture of the association. Make sure you receive all necessary documents, including regular financial reports.

Communication methods. Find out the types and frequency of communication that can be expected while you service on the board; lines of communication; and types and timing of reports that board members are expected to make. Remember, it's important that you read all documents that you receive from the association.

Profile of members and constituencies. You need an understanding of the association's membership and its constituencies cross-referenced by variables such as member categories, demographics, special interests, purchasing activity, and the like. Tbese provide an overview of the primary, customers or constituencies and their needs and preferences related to current and future programs, services, and products.

Trends related to the profession, industry, or cause of the organization. Understanding key trends is an important element of the environmental scanning component of strategic planning. An ongoing activity of the board is to identify these trends to determine if the association is on target or needs to modify its strategic plan.

An excellent way of educating volunteer leaders about all of these important organizational elements is through presentations to the board of directors. If such presentations are not already planned, do all you can to make their development a priority.

Serving as a board member for your trade or professional association or working on behalf of a cause-related organization is one of the most meaningful experiences you will ever have. Enjoy it. But be sure you first have all the tools necessary for a successful volunteer experience.

Categories of 501(c) Tax-Exempt Organizations

You will likely hear references to your association's tax-exempt status. The IRS Code created the 501(c) designations, which include:

* 501(c)(3) - religious, charitable, scientific, public safety, and educational organizations;

* 501(c)(4) - civic leagues or organizations established for the promotion of public welfare;

* 501(c)(5) - labor, agricultural, or horticultural organizations; and

* 501(c)(6) - business leagues, chambers of commerce, and boards of trade that are not organized for profit.

Note: A nonprofit association is required to maintain its nonprofit status by continuing to fulfill its nonprofit mission. If the association provides services and benefits that the IRS does not consider related to the association's nonprofit mission, the association will be required to pay unrelated business income tax, commonly known as UBIT. In extreme cases, an association's nonprofit status may be jeopardized. Consult with your chief staff executive regarding the association's IRS reporting procedures and whether the association's auditor sees a potential problem regarding the association's nonprofit status.

Ann R. Cox, CAE, is executive director of the American Association of Occupational Health Nurses, Atlanta. E-mail: [e-mail].