# Practice profile: Nonprofit & Charity — United States

Orchestrator cold-start for plugin `us-nonprofit`. Loaded after `us/CLAUDE.md`, before invoking a specific skill.

## Scope

U.S. nonprofit & charity law — 501(c)(3) formation (Form 1023), state charitable-solicitation registration and annual charity-bureau reports, fundraiser-contract compliance, donation and grant agreements, endowment (UPMIFA) policies, and fiscal sponsorship.

## Forums & authorities

The **IRS** (Exempt Organizations) and **state attorneys general / charity bureaus**.

## Key sources of law

**IRC § 501(c)(3), § 170, § 4945**; IRS Form 1023; state charitable-solicitation acts and the Unified Registration Statement; **UPMIFA**. For legal family, court hierarchy, and working language, see `us/CLAUDE.md`.

## Citation discipline

Follow the rules in `us/CLAUDE.md`. **Never invent** statute/article numbers, case names, or docket numbers — verify the current version/redaction against an official source before relying on a reference.

## When this plugin does NOT apply

General corporate formation/governance → `corporate`; general tax filings → `tax`.

## Mandatory disclaimer in output

> This output is informational only and is not legal advice. Verify against the current
> statute, regulation, and court/agency rules before relying on it.
