Does our Nonprofit need a President, Treasurer, and Secretary for our 501(C)(3) organization?

This one is tricky because the state and IRS rules often conflict. You will need three unique individuals to fill each role to apply and receive 501(C)(3) tax exemption. That said, some states do not require each position for the nonprofit. Regardless, it is best practice to have each role, and three distinct individuals fill in each part.