What It Does
Designed for compliance audits, regulatory examinations, matter onboarding, and board-level reporting.
It evaluates IRS filing obligations, state solicitation registration requirements, and board governance standards, then delivers a structured report with risk-rated findings and actionable recommendations.
This skill produces a prioritized compliance assessment for charitable organizations across federal tax-exempt status, multi-state charitable registration, and governance domains.
Key Features
- Federal tax compliance matrix — Evaluates IRS Form 990 filing history, exempt purpose alignment, unrelated business income reporting, private inurement prohibitions, political activity restrictions, and public charity status tests. Flags automatic revocation risk from consecutive missed filings.
- Multi-state registration tracking — Assesses charitable solicitation registration status across all states where the organization solicits donations, including digital appeals. Identifies expired registrations, missing annual reports, and pre-registration requirements.
- Governance and operations review — Examines board composition, conflict-of-interest policies, executive compensation approval processes (rebuttable presumption standard), corporate record-keeping, financial controls, and joint venture compliance.
- Risk-prioritized recommendations — Delivers findings in a three-tier priority system (Critical / High / Routine) with specific action items, deadlines, and statutory citations. Marks uncertain citations for verification and flags legal conclusions for counsel review.
- Executive overview with compliance rating — Provides an overall status assessment (Full Compliance / Minor Deficiencies / Significant Gaps), highlights critical issues requiring immediate action, and lists upcoming filing deadlines within the next 90 days.
Requirements
**LLM API Key** — Powers document analysis and compliance assessment generation. Supports: OpenAI, Anthropic, Google Gemini.
Use Cases
- Annual compliance audit — A nonprofit's board requests an annual compliance review before the audit committee meeting. The skill processes three years of Form 990 filings, state registration certificates, and board minutes to produce a structured report identifying a lapsed state registration and missing conflict-of-interest disclosures, with prioritized remediation steps.
- IRS examination preparation — An organization receives an IRS examination notice. The skill generates a comprehensive compliance summary documenting Form 990 filing history, exempt purpose activities, and governance practices, helping counsel prepare responses and identify potential exposure areas before the examination.
- New client onboarding — A law firm takes on a nonprofit client and needs to quickly assess compliance posture. The skill processes organizational documents, IRS filings, and state registrations to produce an onboarding memo highlighting immediate risks (e.g., approaching 990 deadline, expired state registrations) and long-term governance improvements.
- Board-level compliance reporting — Executive leadership needs a non-technical compliance summary for the board of directors. The skill translates complex regulatory requirements into a clear executive overview with plain-language findings, helping board members understand their fiduciary obligations and approve necessary corrective actions.