Generates a structured regulatory compliance summary for U.S. 501(c)(3) nonprofit organizations covering federal tax-exempt status, multi-state charitable registration, and governa
npx clawhub@latest install nonprofit-compliance-summaryProduces a prioritized compliance assessment for charitable organizations across federal tax, state registration, and governance domains.
Gather before starting:
Note any unavailable documents — qualify findings accordingly.
| Area | Requirement | Status | Notes |
|---|---|---|---|
| Annual filing | 990/990-EZ/990-N timely filed (3-year lookback) | Auto-revocation after 3 consecutive misses | |
| Exempt purpose | Activities consistent with determination letter | Flag material program changes | |
| UBI | 990-T filed for unrelated business income | Apply substantially-related test | |
| Private inurement | No prohibited insider benefit | ||
| Excess benefit | No IRC §4958 violations | ||
| Political activity | No campaign intervention | ||
| Lobbying | Within limits (substantial-part test or §501(h) election) | ||
| Contribution records | Written acknowledgments for gifts ≥ $250 | ||
| Public charity status | Passes §509(a)(1)/(2) public support test | Flag private foundation risk |
For each state where the organization solicits donations:
| State | Registration | Annual Report Due | Fundraiser Reg. | Disclosure |
|---|---|---|---|---|
| [State] | Active / Expired / Not Filed | [Date] | N/A / Current / Missing | Web ✓/✗ · Materials ✓/✗ |
Flag states requiring pre-registration before any solicitation (including digital appeals).
| Area | Standard | Status | Finding |
|---|---|---|---|
| Board composition | Minimum size; majority independent | ||
| Conflict of interest | Policy adopted; annual disclosures collected | ||
| Executive compensation | Rebuttable presumption: (1) independent approval, (2) comparability data, (3) contemporaneous documentation | ||
| Corporate records | Minutes, resolutions, financials maintained | ||
| Financial controls | Segregation of duties; audit commensurate with revenue | ||
| Joint ventures | Special compliance analysis conducted |
| Priority | Issue | Action Required | Deadline | Citation |
|---|---|---|---|---|
| Critical | ||||
| High | ||||
| Routine |
- [ ] Collect and inventory prerequisite documents
- [ ] Assess federal tax compliance (Section 2 table)
- [ ] Assess state registration for each solicitation state (Section 3 table)
- [ ] Assess governance and operations (Section 4 table)
- [ ] Draft executive overview with status rating
- [ ] Compile prioritized recommendations with deadlines and citations
- [ ] Mark uncertain citations with [VERIFY]
[VERIFY] for any citation not confirmed against source documentsnpx clawhub@latest install nonprofit-compliance-summarynpx clawhub@latest install nonprofit-compliance-summaryLogga in för att skriva en recension
Inga recensioner ännu. Var den första att dela din upplevelse!