A legal duty or a moral duty?
Not sarcasm, I honestly have no idea.
A moral duty to be sure.
As @AnOminous said, the BoD is bound to manage fiances of the coorporation correctly. And since its a non-profit, I'm sure there's additional expectations on the Board to prevent using the non-profit as a personal piggy bank. IIRC, I believe some jursidictions make it a crime to know about fraud and not report it to the authorities.
But again:
Even if we assume the most hilarious outcome of Kjel and Niraj going to prison for a 5 to 10:
Kjel and Niraj get to sponge off the government for a decade while their street cred goes through the roof when they emerge from prison as convicted felons PERSECUTED BY THE GOVERNMENT FOR RUNNING A TRANNY SUICIDE HOTLINE.
Those two hulking fatsacks are forced upon a prison of women for their sentence, which I'm pretty sure qualifies as "cruel and unusual" punishment.
But most destructively, donors flee TLL and start donating their money to a organization that actually stops trannies from killing themselves.
