The directors decide how funds are used and what projects to care about at a directors meeting 理事会.
Directors need to be registered at the government office (which costs money).
Directors of the GI consist of a "representative director" 代表理事 an auditor and "regular" directors 理事. It is a good idea to have an unequal number of voting directors to not have tie votes.
As it is not a LLC, directors are personally liable!
GI's, like NPO's can receive donations (which are differently taxed) because they need to reinvest their profits.
If a GI is managed in a good way (i.e. that the non-profit income exceeds the for-profit income over the period of 3 years) it can apply to become a Governmental supported Incorporated at which time the tax benefits increase.