Three hundred eight business executives from boards of nonprofit educational, social service, or cultural organizations were surveyed for their opinions on their roles. It was found that a single overriding concern is the ever-increasing demand for commitment and accountability. This is reflected particularly in three issues: time, money, and government involvement. Active commitment requires more and more time, partly because of complexity of fiscal responsibility. Over 80 percent of those surveyed see a need for more government funding, but see increased regulation as a result. Ability to deal with government forms and bureaucracies is seen as a desired skill, but knowledge of government regulations and practices is not seen as a necessary board member skill. Other issues of concern include legal liability and greater sensitivity to the constituent communities served by the organization. Policy formation is seen as the primary board function. A secondary function is overseeing staff of the institution, and a third is recruitment of new board members, followed by fielding complaints and carrying on public relations efforts. Most of those surveyed feel boards are doing a good job, but criticisms are given of lack of commitment, poor organization, and role uncertainty among fellow members. Most also serve on corporate boards, are male, married, and college graduates. (MSE)