Nonprofit

nonprofit legal skills for United States

US nonprofit law is shaped by a distinctive federal-state split: the IRS governs tax-exempt status under the Internal Revenue Code — including the familiar 501(c)(3) designation — while each state's attorney general and companies statute separately regulate charitable solicitation, fiduciary duties of directors, and dissolution procedures. Navigating that dual structure means tracking exempt-purpose requirements, private foundation excise taxes, UBIT exposure, and state registration renewals simultaneously, often across multiple states for organizations that fundraise nationally. The nonprofit legal skills for the United States in the ThomasMore catalog are built precisely for that overlap, covering exemption applications, governance documents, restricted-gift compliance, lobbying and political activity limits, and executive-compensation review.

Each skill is agent-ready, reaching your workflow over MCP or as a direct download, so time-sensitive tasks — drafting conflict-of-interest policies, screening a grant agreement, or preparing annual reporting checklists — run without rebuilding context each time. The ThomasMore catalog lets you filter by license, author, or specific focus, whether your clients are private foundations, public charities, trade associations, or social-welfare organizations under 501(c)(4). As IRS guidance and state solicitation requirements continue to evolve, open-source contributions in this collection are maintained to reflect current practice. Use the filters above to narrow by the specific exemption category or state regime your matter turns on.