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§ 25-21,191.Not-for-profit organization; director, officer, or trustee; immunity from civil liability.

Article 21: Special Proceedings and Actions · Last amended 1987 · Last verified July 22, 2026

In one sentenceThis section immunizes an uncompensated director, officer, or trustee of a not-for-profit organization from civil liability for acts within the scope of official duties, absent willful or wanton misconduct, while leaving intact any duties owed to the organization itself and excluding small reimbursements from counting as compensation.

Full Text of § 25-21,191

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(1) On or after August 30, 1987, any person who serves as a director, officer, or trustee of a not-for-profit organization and who is not compensated for his or her
services as a director, officer, or trustee on a salary or a prorated equivalent basis shall be immune from civil liability for any act or omission which results in damage or injury if such person was acting within the scope of his or her official functions and duties as a director, officer, or trustee unless such damage or injury was caused by the willful or wanton act or omission of such director, officer, or trustee.
(2) Nothing in this section shall be construed to establish, diminish, or abrogate any duties that a director, officer, or trustee of a not-for-profit organization has to the not-for-profit organization for which the director, officer, or trustee serves.
(3) For purposes of this section, a director, officer, or trustee shall not be considered compensated solely by reason of the payment of his or her actual expenses incurred in attending meetings or in executing such office, the receipt of meals at meetings, or the receipt of gifts not exceeding a total value of one hundred dollars in any twelve consecutive months.

Source

Laws 1987, LB 67, § 2.

Plain-English Summary

Section 25-21,191 protects the volunteers who run Nebraska’s not-for-profit organizations from personal civil liability for doing that job. As of August 30, 1987, a person serving as a director, officer, or trustee of a not-for-profit organization, who is not compensated on a salary or prorated-equivalent basis for those services, is immune from civil liability for an act or omission causing damage or injury, provided the person was acting within the scope of official functions and duties, unless that damage or injury was caused by willful or wanton conduct.

The immunity applies to how the director, officer, or trustee treats outside parties who might sue over the organization’s actions; it does not touch the internal relationship between that person and the organization itself. The section says directly that nothing in it establishes, diminishes, or abrogates any duties a director, officer, or trustee owes to the not-for-profit organization the person serves.

The statute also defines compensation narrowly enough to keep ordinary volunteer reimbursement from destroying the immunity. A director, officer, or trustee is not considered compensated merely because of payment of actual expenses incurred in attending meetings or in executing the office, meals received at meetings, or gifts not exceeding a total value of one hundred dollars in any twelve consecutive months. Someone who receives only those kinds of reimbursement still counts as uncompensated for purposes of this immunity.

Frequently Asked Questions

Who is protected by this immunity?

A person serving as a director, officer, or trustee of a not-for-profit organization, as defined in section 25-21,190, who is not compensated for that service on a salary or prorated-equivalent basis.

Does receiving mileage reimbursement or a meal at a board meeting destroy this immunity?

No. The section specifies that payment of actual expenses for attending meetings or executing the office, meals at meetings, and gifts not exceeding one hundred dollars in any twelve consecutive months do not count as compensation.

Does this immunity protect a director from claims brought by the organization itself?

No. The section states it does not establish, diminish, or abrogate any duties a director, officer, or trustee has to the not-for-profit organization they serve.

Is a director protected for conduct outside the scope of official duties?

No. The immunity applies only when the person was acting within the scope of official functions and duties as a director, officer, or trustee.

Does this section protect against claims of willful or wanton misconduct?

No. The immunity does not extend to damage or injury caused by the willful or wanton act or omission of the director, officer, or trustee.

When did this immunity take effect?

The section applies to service as a director, officer, or trustee on or after August 30, 1987.

Source & verification. Section text and the amendment-history citation are reproduced verbatim from the Nebraska Legislature, Revisor of Statutes, enacted by the Nebraska Legislature. Last verified July 22, 2026. · Official source
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