May a foreign citizen serve on the Board of Directors of a U.S. nonprofit corporation?
In all likelihood yes. There is no federal tax law prohibition on a foreign citizen serving on the Board of an exempt entity. The qualifications for directors are normally set out in the state nonprofit corporation law and I am not aware of any state that prohibits foreign citizens from serving on a nonprofit Board. Foreign citizens frequently serve on the Boards of major charities in this country.
Thanks for your insights