Governance & Compliance
Run a healthy board, keep policies current, and stay in good standing with the IRS and state charity regulators.
Board Governance
Designs board roles/responsibilities frameworks, meeting structures and agendas, committee charters, board self-assessment tools, and the ED-board relationship (executive limitations, ED evaluation process). Use when asked to run or fix board meetings, write a board meeting agenda or consent agenda, design or reshuffle standing/ad hoc committees, run a board self-assessment or board matrix health check, clarify board-vs-staff decision boundaries (governance vs. management), draft board member job descriptions or a code of conduct, or design the ED performance review and ED-board communication cadence. Does not cover recruiting or onboarding new board members (use nonprofit-board-recruitment), drafting bylaws or conflict-of-interest/whistleblower/document-retention policy text (use nonprofit-bylaws-policy), or Form 990 board-related disclosure questions (use nonprofit-form-990).
Bylaws Policy
Drafts and reviews nonprofit bylaws (membership structure, board size/terms, quorum, amendment procedure) and core governance policies: conflict-of-interest policy, whistleblower/non-retaliation policy, document retention and destruction policy, and related policy text (gift acceptance, joint venture, compensation-setting process). Use when asked to write or revise bylaws, draft a conflict-of-interest disclosure form and policy, write a whistleblower policy, create a document retention and destruction schedule, or run a bylaws compliance check against actual practice. Does not cover running board meetings or committees under existing bylaws (use nonprofit-board-governance), Form 990 filing itself (use nonprofit-form-990), or state charitable solicitation registration bylaws-adjacent requirements (use nonprofit-charitable-registration).
C3 C4 Structure
Structures and operates paired 501(c)(3)/501(c)(4) entity arrangements: entity design decisions, the 501(h) expenditure test election for lobbying limits, substantial-part-test alternative, cost-sharing and shared-staff/shared-resource allocation compliance, common-control governance, and inter-entity transaction documentation. Use when asked to decide whether an organization needs a companion 501(c)(4), set up or review a dual c3/c4 structure, elect or evaluate the 501(h) expenditure test versus the substantial-part test, allocate shared staff time/overhead/facilities costs between the two entities, or document inter-entity transactions and cost-sharing agreements to withstand IRS scrutiny. Does not cover direct legislator meeting/testimony/lobby-day tactics (use nonprofit-legislative-advocacy) or general coalition MOU structuring (use nonprofit-coalition-building).
Charitable Registration
Manages state charitable solicitation registration: determining which states require registration given the organization's fundraising footprint, initial registration filings, the Unified Registration Statement (URS), registered agent requirements, annual renewal tracking, exemption eligibility, and professional fundraiser/fundraising counsel registration triggers. Use when asked to determine which states an organization must register in before soliciting donations there, file or renew a state charitable solicitation registration, set up a registered agent, build a multi-state renewal tracking calendar, or assess whether online/nationwide fundraising creates new state registration obligations. Does not cover the federal Form 990 filing (use nonprofit-form-990) or nonprofit incorporation/foreign qualification to do business in a state (a related but distinct filing this skill references but does not itself execute).
Form 990
Supports Form 990/990-EZ/990-N/990-PF preparation: choosing the correct variant, assembling schedules (A, B, C, G, J, L, O, R, etc.), functional expense allocation for Part IX, Part VI governance-question responses, public disclosure/inspection requirements, and a compliance calendar for the annual filing deadline and extensions. Use when asked to prepare or review a Form 990, decide which 990 variant applies, complete or check a specific schedule, respond to Part VI governance questions, handle a public disclosure request for the 990 or exemption application, or build a filing-deadline compliance calendar. Does not cover producing the underlying financial statements the 990 draws from (use nonprofit-financial-statements) or state charitable solicitation registration filings, which are separate from the federal 990 (use nonprofit-charitable-registration).
Risk Management
Runs enterprise risk assessment and mitigation for nonprofits: insurance coverage review (general liability, D&O, professional liability, property, cyber, abuse/molestation), liability exposure mapping, crisis response and business continuity policy, and safeguarding/incident policy design for programs serving minors or vulnerable adults. Use when asked to conduct a risk assessment, review an insurance policy or coverage gaps, design a crisis communications/response plan, write an incident reporting and safeguarding policy, run background-check/screening protocols for staff or volunteers working with vulnerable populations, or build a business continuity/disaster recovery plan. Does not cover internal financial controls or fraud prevention (use nonprofit-financial-controls), data privacy/cybersecurity policy for donor data specifically (use nonprofit-data-privacy), or volunteer recruitment/onboarding mechanics generally (use nonprofit-volunteer-management).