Nebraska Revised Statute 21-411
Benefit officer; powers and duties.
(1) A benefit corporation may have an officer designated the benefit officer.
(2) A benefit officer shall have:
(a) The powers and duties relating to the purpose of the corporation to create general public benefit or specific public benefit provided:
(i) By the bylaws; or
(ii) Absent controlling provisions in the bylaws, by resolutions or orders of the board of directors; and
(b) The duty to prepare the annual benefit report required by section 21-413.