| name | charity-annual-report |
| title | Annual Report for State Charity Bureau |
| description | Drafts filing-ready Annual Reports for State Charity Bureaus with certified financials, governance disclosures, and required attachments. Extracts organizational, financial, and programmatic data from uploaded documents, researches state-specific filing requirements, and produces a penalty-of-perjury-certified report. Use when drafting charity bureau annual reports, nonprofit compliance filings, charitable solicitation renewals, or state charity registration renewals. |
| author | CaseMark |
| author_url | https://github.com/CaseMark/skills/tree/main/skills/legal/charity-annual-report |
| license | Apache-2.0 |
| version | 0.1.0 |
| execution_mode | open |
| jurisdiction | us |
| practice | nonprofit |
| language | en |
Annual Report for State Charity Bureau
Produces a state-compliant charity annual report by extracting data from uploaded documents, researching jurisdiction-specific requirements, and assembling a certified filing package.
Prerequisites
- Governing documents — articles of incorporation, bylaws, board resolutions, minutes
- Prior filings — previous annual reports, charity bureau correspondence, registration certificates
- Financial records — IRS Form 990 (all schedules), audited/reviewed/compiled financials, general ledger summary
- Fundraising records — gross/net by method, professional fundraiser/solicitor/co-venturer contracts
- Governance policies — conflicts of interest, whistleblower, document retention
Output Modes
| Mode | Description |
|---|
| Full Compliance Package (default) | Narrative report with tables, attachments index, signature blocks, certification, filing instructions |
| Form-Field Mode | Field-by-field answers keyed to state form/portal with source citations |
| Executive Briefing | 2–3 page summary of filing status, key financials, and compliance issues for board review |
Workflow
1. Pre-Draft Intake
Confirm or apply defaults. Mark unconfirmed values [ASSUMED] and missing data [TO BE CONFIRMED].
- Filing state (from registration docs)
- Reporting period (most recent completed fiscal year)
- Form requirement (narrative unless state form identified)
- Total revenue (determines audit/review tier)
- Professional fundraisers (none unless contracts found)
- Output mode (Full Compliance Package)
Maintain an Open Items tracker throughout; resolve or flag each before finalizing.
2. Source Extraction
Build an Intake Normalization Table reconciling across all uploads: legal name, DBA(s), EIN, state charity registration number, addresses, FYE, date of incorporation, tax-exempt status, current and prior year revenue.
Check for: short fiscal year, mid-year name/address changes, merged/successor entities.
3. State Requirements Research
Research rules from official sources only (charity bureau/AG website, statutes, admin code). Record source URL and publication date for every requirement.
