| name | charity-filing-thresholds |
| title | State Charity Filing Threshold Research |
| description | Researches state-specific charitable solicitation filing requirements keyed to gross revenue, producing a citation-backed state-by-state compliance matrix of audit thresholds, financial-statement tiers, filing fees, and due dates. Use when building charity compliance matrices, researching nonprofit filing thresholds, charitable solicitation registration renewals, comparing state audit requirements for 501(c)(3) organizations, or when the user mentions audit threshold, review threshold, compilation requirement, charity filing deadline, or multi-state nonprofit compliance. |
| author | CaseMark |
| author_url | https://github.com/CaseMark/skills/tree/main/skills/legal/charity-filing-thresholds |
| license | Apache-2.0 |
| version | 0.1.0 |
| execution_mode | open |
| jurisdiction | us |
| practice | nonprofit |
| language | en |
State Charity Filing Threshold Research
Produces a citation-backed, state-by-state matrix of audit/review/compilation thresholds, fees, and deadlines for charitable solicitation filings. States define revenue triggers differently — "gross annual revenue," "total revenue," "contributions," and "gross support and revenue" map to different Form 990 lines and shift which financial-statement tier applies. Thresholds change frequently through administrative action without legislation.
Pre-Draft Intake
Gather before drafting (apply defaults if user says "use defaults" or "just draft"):
| Parameter | Default |
|---|
| Jurisdictions | All 41 registration states + DC |
| Gross revenue / contributions (Form 990) | $1,000,000 |
| Fiscal year end | December 31 |
| Entity category | 501(c)(3) public charity |
| Output format | Full compliance package (memo + matrix) |
Scope: Charitable solicitation registration/renewal filings for 501(c)(3) organizations. Excludes corporate annual reports, IRS filings, and professional fundraiser/solicitor regimes unless requested.
Core Workflow
1. Source Identification
For each state, locate and record: regulator/agency, statute citation, regulation citation, filing form(s) with links, fee schedule, due date authority, and last-verified date.
Primary-source-first rule: Prefer statute/regulation text over FAQ summaries. Flag guidance-only sources.
2. Data Extraction
Extract per state:
- Audit — threshold amount (≥ or >), revenue basis term (verbatim), exemptions
- Review — threshold range, revenue basis term
- Compilation — threshold, whether acceptable below review threshold
- Fees — tier table with revenue basis term
- Due date — rule (e.g., "4.5 months after FYE"), extension availability and mechanism
Critical — Revenue Definition Variance:
| State Term | Typical 990 Line | Example States |
|---|
| "gross annual revenue" | Part VIII, Line 12 | CA |
| "total revenue" | Part VIII, Line 12 | NY, GA, PA |
