Does the board of directors play a big decision-making role when it comes to eliminating positions/letting people go at an organization?

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Typically, with the exception of the CEO, no. Hiring and firing decisions are a management (internal) decision. If, however, instead of an advisory board (which is what most nonprofits have) you have a governing board they could be involved in some decisions especially when there is large scale changes like full program eliminations.

Even with advisory boards, there could be significant board discussion about overall employment direction or impactful changes, but board approval isn’t needed. Terminations or hiring a CFO is often talked of with the board and confidence in the selection makes everyone’s life better.

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HR should always be included in terminations. They don’t have to give approval, per se, but they have a role to play in making sure policies are followed and there is appropriate documentation, especially if you do not pay for unemployment.

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Interesting. Is HR involved prior to the firing- do they have to give approval?

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