U.S. Nonprofit Organization Profile

Nonprofit 501(c)(3) Formation Compliance Legal

Overview

Create the canonical shared data profile for U.S. nonprofit formation and compliance. Captures mission, exempt purposes, board/officers, related parties, activities, finances, fundraising footprint, policy needs, compliance calendar, assumptions, unknowns, and downstream handoff notes.

This is the foundation skill for the U.S. nonprofit formation and compliance workspace. It turns scattered founder notes, board rosters, activity descriptions, financial projections, and fundraising plans into reusable workspace files so downstream skills can draft bylaws, Form 1023 materials, governance policies, charitable solicitation registration work, Schedule B controls, and compensation governance documents from the same facts.

For the coordinated bundle flow, see the U.S. nonprofit formation and compliance workspace guide .

What It Covers

Canonical organization facts: legal name, formation state, EIN status, fiscal year, 501(c) category, mission, exempt purposes, beneficiaries, and operating footprint.
Board and related-party facts: directors, officers, founders, independence concerns, compensation expectations, family relationships, and business relationships.
Program and finance facts: activities, beneficiaries, fee models, projected revenue and expenses, restricted funds, assets, liabilities, and compensation approach.
Fundraising facts: solicitation states, donation channels, professional fundraisers, commercial co-ventures, donor-advised funds, noncash gifts, and donor privacy notes.
Shared trackers: policy needs, compliance calendar entries, assumptions, unknowns, risk flags, and downstream handoff notes.

Scope Boundaries

This skill does not draft bylaws, Form 1023 or Form 1023-EZ packages, policy documents, state registration forms, compensation approval minutes, or Form 990 public-copy procedures. It prepares the shared facts those workflows need, then routes the user to the focused downstream skill.

Outputs are review-ready working materials, not legal or tax advice. Formation documents, IRS submissions, board approvals, state registrations, Schedule B redactions, and compensation governance positions should be reviewed by qualified nonprofit counsel or a CPA before filing, adoption, or public release.

Example Conversation

You: We are launching Bright Path Youth Arts in California and want the shared profile before bylaws and Form 1023. We have three directors, no EIN yet, a December 31 fiscal year, after-school art classes, and online donations.
Agent: I will build the shared nonprofit profile first rather than drafting bylaws or the IRS package. I need to confirm the legal name, formation status, registered agent, board roles, related-party relationships, projected revenue and expenses, fundraising states, and whether any director or founder may be compensated.
You: The entity is not incorporated yet. The founders are Ana, Marcus, and Priya. Marcus may later be paid as executive director. Donations will start in California and New York, and we may accept equipment donations.
Agent: I created the profile files and marked open items for incorporation date, EIN, registered agent, three-year financial projections, New York charitable registration review, gift acceptance controls for equipment donations, and compensation approval documentation for Marcus. Next steps are bylaws, Form 1023-EZ eligibility or long-form Form 1023, conflict of interest policy, gift acceptance policy, charitable solicitation registration planning, and professional review before filing or board adoption.

Sample Output Excerpt

Below is a representative excerpt from the shared profile and handoff notes this skill creates.

`output/organization-profile.json` excerpt

{
  "schema_version": "1.0",
  "organization": {
    "legal_name": "Bright Path Youth Arts",
    "formation_state": "California",
    "formation_status": "planned",
    "ein_status": "not_applied",
    "fiscal_year_end": "December 31",
    "501c_category_sought": "501(c)(3)"
  },
  "mission_and_purposes": {
    "mission_statement": "Provide accessible arts education for underserved youth.",
    "exempt_purposes": ["charitable", "educational"],
    "beneficiaries": ["middle school and high school students"]
  },
  "risk_flags": [
    "potential founder compensation requires disinterested approval and comparability support",
    "online donations in California and New York require charitable solicitation review"
  ],
  "unknowns": [
    {
      "id": "unk-001",
      "field": "registered_agent",
      "question": "Who will serve as registered agent?",
      "blocking_for": ["incorporation", "bylaws finalization"]
    }
  ]
}

`output/downstream-handoff-notes.md` excerpt

Run us-nonprofit-bylaws after formation state, board size, officer roles, fiscal year, and dissolution language preferences are confirmed.
Run us-irs-form-1023-ez-eligibility-and-application before long-form Form 1023 unless budget, activities, or eligibility answers route the organization to the long form.
Run us-nonprofit-conflict-of-interest-policy before finalizing Form 1023 governance attachments or Form 990 governance responses.
Run us-multistate-charitable-solicitation-registration before public fundraising outside the formation state.
Ask nonprofit counsel or a CPA to review filing positions, state registration assumptions, compensation governance, and board adoption steps.

Validation and Workspace Checks

This skill has no custom executable extension tools in the current package. Its validation is procedural and file-based:

Confirm every required workspace file exists under output/.
Parse the JSON artifacts and keep stable IDs for people, activities, policies, jurisdictions, assumptions, and unknowns.
Check that mandatory organization, board, activities, finances, fundraising, policy, and calendar sections are present.
Keep each unknown visible instead of filling gaps with invented facts.
Confirm the skill stayed within scope by producing the shared profile and handoff notes only, not downstream bylaws, Form 1023 narratives, policy drafts, registrations, compensation packages, or Form 990 procedures.

Getting Started

Gather founder notes, draft articles, board and officer names, mission statements, program descriptions, fiscal year preferences, projected revenue and expenses, fundraising plans, donation channels, planned noncash gifts, compensation expectations, and any existing policies. Activate the U.S. Nonprofit Organization Profile skill first so every downstream nonprofit workflow reads the same facts and shows the same professional-review checkpoints.