Practice 4B: Payments to Board Members
Source
About This Practice
This guidance covers Practice 4B, which includes three elements:
Do not financially compensate board members for board service, except for reimbursement of expenses
If, in limited circumstances, the land trust compensates a board member for professional services that would otherwise be contracted out,
a. Document the circumstances surrounding the decision to do so
b. Document how the land trust uses appropriate comparability data to determine the amount to be paid and to confirm that there is no private inurement
c. Do not compensate the board’s presiding officer or treasurer for professional services
Do not provide loans to directors, officers or trustees
© 2026 Land Trust Alliance, Inc. All rights reserved.
Disclaimer
These resources are provided "as is" for informational purposes only, without warranty of any kind. They do not constitute legal or professional advice and do not create an attorney-client relationship. They may not reflect current legal developments and should be adapted for your organization with qualified professional help. The Alliance is not liable for any damages arising from use of or reliance on these resources. Views in individual posts and third-party links/logos are not Alliance endorsements. The Alliance is committed to equal opportunity and does not condone unlawful discrimination.
For accreditation-related materials, please also consult the Land Trust Accreditation Commission website.