We are a small not-for-profit in NYC, and lately, we have been trying to build a stronger board. Two of our current board members resigned, and we have found potential candiates to replace them. What are the procedures that must be followed in exiting these current members and bringing on the new ones? We have a conflict of interest policy in place, which we are asking them to sign, but along with that, any other paperwork we should do? Do we need to report this change to the state or the IRS? Any advice would be very much appreciated. Thank you!