AboutHarvey Mechanic Expertise US Federal tax issues of nonprofit 501(c)(3) public charities only. Establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation.
To search my previous answers you can do a Google search: site:allexperts.com/q/nonprofit [with your other search terms appended].
Experience I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar.
Education/Credentials B.S. Columbia University in New York City, 1970
J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude
Question How does one go about dissolving an inactive non-profit board.
Answer I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not for such state law issues, I can inform you that the word "dissolve" is not used in connection with an inactive board. What is done is an election of a new board (with possibly first a removal of board members) or a court case filed by someone with legal standing in the organization (or the Attorney General), in which the court would be asked to reform the board.
First I suggest you look to the articles of incorporation and bylaws to see what is stated as to election and removal in reference to Board members.
Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com