There are many benefits which are available to both part-time and full-time employees which are not taxable provided they are within the thresholds outlined by the IRS for each type of benefit. You can find the list of such benefits in IRS Publication 15. Here is the link: https://www.irs.gov/publications/p15b
You will need to check with the provider of the employee benefits program to see if they allow such benefits for part-time employees and/or Board of Directors.
