| name | nonprofit-compliance-summary |
| title | Nonprofit Compliance Summary |
| description | Generates a structured regulatory compliance summary for U.S. 501(c)(3) nonprofit organizations covering federal tax-exempt status, multi-state charitable registration, and governance. Use when conducting compliance audits, preparing for IRS or state AG examinations, onboarding to a nonprofit matter, or producing board-level compliance reports. |
| author | CaseMark |
| author_url | https://github.com/CaseMark/skills/tree/main/skills/legal/nonprofit-compliance-summary |
| license | Apache-2.0 |
| version | 0.1.0 |
| execution_mode | open |
| jurisdiction | us |
| practice | nonprofit |
| language | en |
Nonprofit Compliance Summary
Produces a prioritized compliance assessment for charitable organizations across federal tax, state registration, and governance domains.
Prerequisites
Gather before starting:
- Organizational docs — Articles of incorporation, bylaws, IRS determination letter
- IRS filings — Forms 990/990-EZ/990-N (prior 3 years); Form 990-T if applicable
- State filings — Charitable registration certificates and annual reports for all solicitation states
- Governance records — Board minutes, conflict-of-interest disclosures, compensation approval records
- Correspondence — IRS or state AG inquiry letters, audit notices, compliance warnings
Note any unavailable documents — qualify findings accordingly.
Output Structure
1. Executive Overview
- Overall status: Full Compliance / Minor Deficiencies / Significant Gaps
- Critical issues requiring immediate action
- Filing deadlines within next 90 days
2. Federal Tax Compliance
| 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 |
3. State Compliance (per Jurisdiction)
For each state where the organization solicits donations:
