In non-profit organizations, the Board of Trustees often provides a means for members or associates of the organization to elect or appoint individuals that will oversee the function of the organization, ensuring that the core values and purposes of the organization are reflected in the operation process. Generally, members of a Board of Trustees serve terms from one to three years, although various charters may allow persons to be re-elected or re-appointed upon the completion of each term.

The basis for defining the powers granted to a Board of Trustees is usually found within the bylaws of a non-profit organization. Trustees as individuals may be assigned specific areas of responsibility, with the board ultimately being collectively accountable to the constituency of the organization for how well those functions are carried out. In other instances, the bylaws may allow boards a great deal of authority in determining the role of each trustee, or whether all board members will jointly oversee the collective duties.

While the exact composition and division of responsibilities may vary from one non-profit to the next, a Board of Trustees generally will be charged with managing the assets of the organization, within the perimeters defined in the bylaws. This may include overseeing the maintenance of property owned by the organization, managing the operating funds so the budget is not exceeded, and ensuring that any charitable or philanthropic projects are operating according to the standards of the organization.

Often, the Board of Trustees is charged with the task of developing public policy that adequately promotes the values of the organization and also ensures that all interaction with the wider community is conducted in a manner that is in keeping with current bylaws. As circumstances change over time, the Board of Trustees often has the task of suggesting amendments to the bylaws for the organization, with an eye toward enhancing the ability of the organization to meet the stated goals and purposes that led to the formation of the non-profit entity.