Charities established under a corporation or trust will act through a Board of Directors or Trustees respectively. Although boards vary greatly in structure, they all carry the same responsibility of overseeing the operations and activity of the charity to ensure that the mission is progressively being accomplished and that risks are held to an acceptable level. Properly conducting meetings, evaluating organizational skills, and engaging in regular self-evaluation are examples of proactive ways a board can ensure it is meeting its responsibilities.
Boards are responsible for governing an organization, determining the purpose of the organization, and expressing that purpose through vision, mission, and other strategic statements. Other governance issues entrusted to boards include approving an annual budget and action plan, making sure the organization complies with all applicable laws and regulations, and monitoring the performance of staff and employees.