“Bylaws are the internal governance rules of a group of people who have organized for a common goal. Bylaws are a necessity for a nonprofit corporation because the IRS requires a charity to submit its internal governance documents as part of the tax exemption application.”
This report from Adler & Colvin highlights the core components of an organization’s bylaws, including composition of the governing body, length of a director’s term, and voting procedures. Notes that bylaws must be both technically correct and practical.