CPA Canada republished a useful account of important aspects relevant  in the transition from private sector to not-for-profit:

• the volunteer status of not-for-profit directors, which may affect motivation, commitment and board dynamic;
  
• the absence of regulations requiring board assessment for NPOs; and
  
• the diversity of ways in which not-for-profit directors can be appointed or elected, and the relative lack of control that an organization may have over their appointment and performance. 
  

https://www.cpacanada.ca/~/media/site/business-and-accounting-resources/docs/20%20questions%20directors%20of%20not-for-profit%20organizations%20should%20ask%20about%20board%20recruitment.pdf
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