State Charity Bureau Annual Report

State Charity Bureau Annual Report

Produces a filing-ready annual report for state charitable solicitation regulators with verified state-specific requirements, attachments index, certification language, and filing instructions.

Prerequisites

Gather before starting:

1. Filing state and regulator (charity bureau / AG / Secretary of State)
2. Reporting period start/end and fiscal year end
3. Organization legal name, EIN, charity registration number, principal address
4. IRS Form 990/990-EZ/990-PF and financial statements for the period
5. Board/officer roster with titles, terms, and compensation
6. Fundraising methods and any professional fundraiser/solicitor/co-venturer contracts
7. Prior state charity filings and correspondence (if available)

Quick Start

1. Confirm filing state, org identity, reporting period, and output mode
2. Research state-specific requirements from official sources
3. Draft report sections using org data and 990/FS
4. Assemble attachments index and execution package
5. Run quality-control checklist before delivery

Output Modes

Intake Defaults

Apply these defaults when the user has not specified. Label each as [ASSUMED] in output.

• Filing type: Annual charitable solicitation renewal report
• Reporting period: Most recent completed 12-month fiscal year
• Accounting basis: Accrual if 990/FS indicate accrual; otherwise as provided
• Professional fundraisers: None
• Multi-state: Address only requested state; note if others indicated
• Audit threshold: Determine via state research; label [TO BE CONFIRMED]

Core Workflow

1. Resolve Open Items

Before drafting, confirm these with the user. Track each as [OPEN], [CONFIRMED], or [TO BE CONFIRMED]:

• Filing state/jurisdiction
• Legal name, EIN, charity registration number
• Reporting period dates
• Total revenue (for threshold tier)
• Professional fundraiser/solicitor/co-venturer use
• Output mode
• Mandatory form or portal

2. Research State Requirements

• Use official sources only: regulator site, statutes, admin code, official instructions
• Record each rule with source and last-updated date
• If sources conflict: [CONFLICT - VERIFY WITH COUNSEL]
• If unconfirmed: [TO BE CONFIRMED]
• If citation uncertain: [VERIFY]

Build a State Requirements Matrix covering: filing form name, deadline, extensions, filing method, fee, audit threshold, review/compilation threshold, required attachments, professional fundraiser disclosures, certification language, required signatories, and notarization.

Each row must include: requirement text, applicability, org data needed, and source citation.

3. Draft Report Sections

Produce these sections with data from 990/FS and org records:

1. Organizational Identity — Legal name, DBAs, EIN, registration number, addresses, website/solicitation channels, reporting period, FYE, material changes
2. Governance — Board/officer roster: name, role/title, address (if required), term dates, compensation, independence notes
3. Financial Position — Current and prior year: total revenue, contributions/grants, program revenue, investment income, special events (net), total expenses, program services, M&G, fundraising, total assets, total liabilities, net assets. Include variance and source columns.
4. Programs and Impact — Per program: purpose, geography, beneficiaries, outputs/outcomes, program expenses, volunteer hours
5. Fundraising and Compliance — By method (online, direct mail, events, major gifts, planned giving, telephone, other): gross raised, direct costs, net proceeds. Include professional fundraiser table if applicable: entity, role, contract dates, amounts paid/raised, state registration ID, contract attachment status.

4. Assemble Attachments Index

Index all exhibits: IRS Form 990 with schedules, audit/review/compilation report, fundraiser contracts, board approval resolution, articles/amendments (if required). Track each exhibit's date, whether required, whether included, and notes.

5. Build Execution Package

• Certification language: Insert state-specific perjury/certification text. Default: "I declare under penalty of perjury under the laws of [STATE] that I have examined this Annual Report and attachments and, to the best of my knowledge and belief, it is true, correct, and complete." Label [TO BE CONFIRMED] until verified.
• Signature blocks: Role, printed name, title, signature line, date
• Filing instructions: Deadline, extension options, method, fee, signature requirements, copies needed, cover letter

Quality-Control Checklist

Run before delivery:

• [ ] All open items resolved or labeled [TO BE CONFIRMED]
• [ ] Requirements matrix complete with official sources and dates
• [ ] Deadline and fee calculated from FYE and revenue tier
• [ ] Audit/review tier applied correctly
• [ ] Identity data consistent across sections and attachments
• [ ] Financial totals reconcile to 990/FS
• [ ] All required attachments indexed and referenced
• [ ] Certification language and signatories match state rules
• [ ] Notarization requirement confirmed or ruled out
• [ ] All placeholders labeled — no unlabeled blanks remain

Pitfalls

• Do not conflate the charity bureau annual report with a corporate annual report to the Secretary of State — they are separate filings.
• Use Form-Field Mode when a state form or portal is mandatory.
• State all compliance requirements as "requirement + organization response."
• Use consistent date and currency formats across all sections.
• Keep tone professional, factual, and regulator-facing.

Key changes from the original:

• Removed tags — not part of the Agent Skills spec
• Trimmed description — kept under 1024 chars, third-person, with clear trigger guidance
• Added Quick Start — 5-step overview for fast orientation
• Eliminated all empty template tables (~80 lines of blank rows) — replaced with concise prose descriptions of required fields per section. Claude can generate the tables at runtime with the right columns.
• Fixed non-ASCII character — replaced खर्च with "program expenses"
• Consolidated structure — merged "Output Structure / Process" sprawl into a focused "Core Workflow" with numbered steps
• Converted intake defaults from table to bullet list for token savings
• Renamed "Guidelines" to "Pitfalls" — more actionable framing
• Reduced from 206 lines to ~105 lines — well within the 500-line limit, preserving all domain accuracy and legal intent