Whether or not you name specific committees in the bylaws of a nonprofit is largely a matter of style. Most Nonprofit Corporation Laws allow the Board to name committees unless the bylaws prevent them from doing so. Most forms of bylaws specifically allow the Board to appoint committees. Therefore it is usually not necessary to spell out the committee structure in the bylaws themselves, unless there is a specific reason to do so. (See Ready Reference Page: “Bylaws Function as 'Constitution' of Nonprofit Corporations.”)

 

If the bylaws name no committees other than an Executive Committee, I wouldn’t recommend the inclusion of a list of other standing committees. If the bylaws spell out a long list of committees and omit a Finance Committee or a Finance and Audit Committee, I would add one to assure that the function is not overlooked.