Board members are responsible for making strategic goals and decisions for the charitable organization. Officers are generally the “responsible party” of the entity and oversee all financial compliance and funding while working under the board of directors’ control. Generally, there are no restrictions on foreign ownership of a company formed in the United States. Further, a foreign citizen may be an officer or director for a non-profit organization so long as they do not receive a salary or compensation for the services provided in the United States. The Internal Revenue Service, (IRS) only requires that the principle officer be a natural person, not an entity, and that they apply for an employee identification number (EIN) through the IRS.