I am currently in the middle of the IRS advanced determination letter process. The IRS has a hang-up because I am the only Director. There is no internal revenue code law that says there must be 3 people on a board of Directors. Do you know of any 1 person 501(c)(3)s?
We have obtained 501(c)(3) status for one-person charities. The IRS is obviously very suspicious because of the potential for abuse, but you are correct that there is no IRS ruling, at least none that I am aware of, that says a one-director corporation is, per se, ineligible for exemption. Some state nonprofit corporation laws require a minimum of three directors, but other states will permit a single director. Ask the examiner to talk to a supervisor.