The whole register

No campaign intervention at all; lobbying limited; assets locked to a charitable purpose.

Social welfare as the primary purpose, no donor deduction, and no ceiling on lobbying.

A common business interest among members, and dues that may be only partly deductible to them.

An annual payout, excise tax on investment income, and the 990-PF whatever the size.

The sponsor holds the funds and carries the legal responsibility for how they are spent.

Support measured as a fraction over a rolling window and reported on Schedule A.

Every filing exempt organisation above the small thresholds, annually and in public.

Small filers, annually. The e-Postcard reports eight data points and nothing else.

Every private foundation, listing each grant paid and its contributors unredacted.

Narrative answers to everything the boxes on the return cannot hold.

Producing the return on request, at the organisation’s own office, without delay.

Nothing — but each one decides what the record looks like by the time a reader finds it.

Nothing further, once issued — but everything downstream depends on producing it.

Registering, and renewing, in every state where the organisation asks the public for money.

The fifteenth day of the fifth month after the year ends, extension or not.

Three consecutive years unfiled, and exemption ends without anyone deciding to end it.

Care, loyalty and obedience — duties held by the board itself, not by the staff it hires.

How many people have to be in the room before the organisation can be said to have acted.

A contemporaneous record of what was decided and who was in the room.

Disclosure, recusal and an annual signed statement — and a public answer on Part VI.

The individual who received the benefit, not the organisation, pays the excise tax.

Answering, in public, whether each policy exists — not having the policy.

Spending the gift only as the donor specified, permanently where they said so.

Whatever the document actually obliges, regardless of which word is printed at the top.

Prudent management of the fund, and a spending rule that outlives its authors.

Placing every dollar spent in one of three columns, and standing behind the method.

Nothing. It is a calculation performed on the return by its readers.

Tax at ordinary rates on income from a trade or business unrelated to the exempt purpose.