n8n for Nonprofit & Social Impact SaaS Vendors: 5 Automations for IRS Form 990, 41-State Charitable Solicitation, and UBIT Compliance

{
  "name": "Nonprofit Compliance Onboarding — Tier-Segmented",
  "nodes": [
    {"type": "n8n-nodes-base.webhook", "name": "New Account Webhook"},
    {"type": "n8n-nodes-base.switch", "name": "Tier Router",
     "parameters": {"rules": [
       {"value": "LARGE_NATIONAL_NONPROFIT", "output": 0},
       {"value": "FEDERATED_CHAPTER_NONPROFIT", "output": 1},
       {"value": "COMMUNITY_FOUNDATION", "output": 2},
       {"value": "FAITH_BASED_ORGANIZATION", "output": 3},
       {"value": "HEALTHCARE_NONPROFIT", "output": 4},
       {"value": "INTERNATIONAL_NGO", "output": 5},
       {"value": "SOCIAL_ENTERPRISE_STARTUP", "output": 6}
     ]}},
    {"type": "n8n-nodes-base.sendEmail", "name": "LARGE_NATIONAL: Form 990 E-File + 41-State Solicitation",
     "parameters": {"subject": "Your Form 990 e-file mandate and 41-state solicitation calendar",
      "body": "Organizations with assets >$10M or 250+ returns must e-file Form 990. Your May 15 due date triggers simultaneous renewal deadlines in up to 41 states. UBIT income >$1,000 requires Form 990-T. Schedule B donor list is non-public per IRS Rev. Proc. 2018-38 — ensure your platform does not expose it."}},
    {"type": "n8n-nodes-base.sendEmail", "name": "CHAPTER: Group Exemption + UBIT Siloing",
     "parameters": {"subject": "IRS Group Exemption and post-TCJA UBIT siloing for chapter organizations",
      "body": "If your chapter is included under a national group exemption (IRS Rev. Proc. 80-27), your 990 is included in the central org filing OR filed separately. Post-TCJA (2017): UBIT must be calculated per separate activity — losses from one unrelated business cannot offset income from another (26 USC §512(a)(6))."}},
    {"type": "n8n-nodes-base.sendEmail", "name": "COMMUNITY_FOUNDATION: Variance Power + ASC 958",
     "parameters": {"subject": "GAAP ASC 958 variance power and Type I/II/III supporting organization rules",
      "body": "Variance power (ability to redirect donor gifts) changes revenue recognition under ASC 958-605. Donor-advised fund distributions require documented distribution policy. Type I/II/III supporting organization status affects Form 990 Schedule R and Form 4720 excise exposure."}},
    {"type": "n8n-nodes-base.sendEmail", "name": "FAITH_BASED: FFATA + Housing Allowance",
     "parameters": {"subject": "FFATA sub-award reporting and ministers housing allowance UBIT exception",
      "body": "Federal grant sub-awards >$30,000 require FFATA reporting to USASpending.gov by end of month following award. Ministers housing allowance (26 USC §107) is excluded from UBIT — but parsonage provided to non-minister staff is not. CA Corp. Code §5227 audit committee applies at $2M revenue."}},
    {"type": "n8n-nodes-base.sendEmail", "name": "HEALTHCARE: 501(r) Financial Assistance Policy",
     "parameters": {"subject": "IRC §501(r) financial assistance policy — annual review and public posting requirement",
      "body": "IRC §501(r)(4) requires a written financial assistance policy posted on your website and available in writing. §501(r)(6) limits extraordinary collection actions before financial assistance application is processed. §501(r)(5) limits charges to amounts generally billed to insured patients. Annual community health needs assessment (CHNA) every 3 years, implementation strategy annually."}},
    {"type": "n8n-nodes-base.sendEmail", "name": "INTERNATIONAL_NGO: FARA + OFAC",
     "parameters": {"subject": "FARA registration and OFAC SDN screening for international operations",
      "body": "If your organization receives funding from a foreign principal for activities including lobbying, public relations, or political consulting (22 USC §611), FARA registration is required within 10 days. Willful failure: 5 years/$250,000. OFAC SDN screening required on all foreign counterparties — cloud automation logs are your compliance evidence. FBAR (FinCEN 114) due April 15 for foreign financial accounts >$10,000 aggregate."}},
    {"type": "n8n-nodes-base.sendEmail", "name": "STARTUP: Form 1023 + First-Year Solicitation",
     "parameters": {"subject": "IRS Form 1023 approval timeline and first-year charitable solicitation registration",
      "body": "Organizations must register in each state before soliciting donors there — no §501(c)(3) determination letter required in most states, but many states impose a $25–$500 first-registration fee. Form 1023-EZ available for orgs expecting <$50,000 in annual gross receipts. California: Attorney General registration required before any solicitation (Cal. Gov. Code §12580). UBIT risk: sponsorships that include substantial return benefit = UBIT, not a donation."}}
  ]
}

{
  "name": "Nonprofit Compliance Deadline Tracker",
  "trigger": "0 6 * * *",
  "deadline_types": [
    {"id": "IRS_990_MAY15_ORIGINAL", "description": "Form 990 original due date — May 15 for calendar-year orgs", "advance_days": [90, 60, 30, 14, 7, 3, 1]},
    {"id": "IRS_990_AUG15_EXTENSION", "description": "Form 8868 automatic extension deadline — Aug 15", "advance_days": [30, 14, 7, 3, 1]},
    {"id": "IRS_990_NOV15_FINAL", "description": "Final extension deadline — Nov 15", "advance_days": [30, 14, 7, 3, 1]},
    {"id": "STATE_SOLICITATION_RENEWAL", "description": "41-state charitable solicitation registration renewal — per-state due dates", "advance_days": [60, 30, 14, 7]},
    {"id": "UBIT_990T_ANNUAL", "description": "Form 990-T UBIT annual filing due with Form 990", "advance_days": [30, 14, 7]},
    {"id": "UBIT_990W_Q1_MAY15", "description": "Form 990-W quarterly estimate — May 15", "advance_days": [14, 7, 3]},
    {"id": "UBIT_990W_Q2_AUG15", "description": "Form 990-W quarterly estimate — Aug 15", "advance_days": [14, 7, 3]},
    {"id": "UBIT_990W_Q3_NOV15", "description": "Form 990-W quarterly estimate — Nov 15", "advance_days": [14, 7, 3]},
    {"id": "UBIT_990W_Q4_FEB15", "description": "Form 990-W quarterly estimate — Feb 15", "advance_days": [14, 7, 3]},
    {"id": "GAAP_ASC_958_GRANT_BARRIER", "description": "Grant conditional/unconditional barrier assessment — triggered at award receipt", "advance_days": []},
    {"id": "NY_NPL_715B_WHISTLEBLOWER_ANNUAL", "description": "NY NPL §715-b whistleblower policy annual review — Jan 1", "advance_days": [30, 14]},
    {"id": "FARA_REGISTRATION_10DAY", "description": "FARA §611 registration — 10 days from becoming foreign agent", "advance_days": [7, 3, 1]},
    {"id": "IRC_501R_POLICY_ANNUAL", "description": "IRC §501(r) financial assistance policy annual review", "advance_days": [30, 14]},
    {"id": "FFATA_SUBAWARD_EOMonth", "description": "FFATA sub-award >$30,000 — report by end of month following award", "advance_days": [7, 3]},
    {"id": "FORM_4720_EXCISE_WITH_990", "description": "Form 4720 excise tax due with Form 990", "advance_days": [30, 14, 7]},
    {"id": "IRS_6033J_AUTO_REVOCATION_RISK", "description": "CRITICAL: 2 consecutive missed 990s — 1 more miss = automatic revocation", "advance_days": [365, 180, 90, 30]}
  ]
}

{
  "name": "Nonprofit Platform API Health Monitor",
  "trigger": "*/10 * * * *",
  "endpoints": [
    {"id": "irs_efile_api", "url": "/api/irs-efile-status", "failure_alert": "IRS e-file transmission pipeline down — Form 990 deadline clock running, e-file deadline at risk"},
    {"id": "state_solicitation_portal_sync", "url": "/api/solicitation-renewal-sync", "failure_alert": "41-state solicitation portal sync down — renewal deadline calendar may be stale, lapse risk"},
    {"id": "ubit_revenue_classifier", "url": "/api/ubit-classification", "failure_alert": "UBIT revenue classifier down — Form 990-W quarterly estimate calculation blocked, underpayment risk"},
    {"id": "grant_accounting_api", "url": "/api/grant-barrier-assessment", "failure_alert": "Grant barrier assessment API down — ASC 958 conditional grant recognition blocked, premature revenue risk"},
    {"id": "ofac_screening_api", "url": "/api/ofac-sdnscreen", "failure_alert": "OFAC SDN screening API down — international NGO counterparty screening gap, $1M+/violation exposure"}
  ]
}

{
  "name": "Nonprofit Compliance Incident Pipeline",
  "trigger": "webhook",
  "incident_types": [
    {"type": "IRS_990_FILING_MISSED", "description": "Form 990 not filed by due date — missed filing year 1 of 3 before auto-revocation", "sla": "IMMEDIATE", "actions": ["notify_cfo", "notify_board_chair", "create_incident_ticket", "begin_extension_evaluation"]},
    {"type": "IRS_6033J_YEAR2_MISSED", "description": "CRITICAL: 2 consecutive 990 misses — 1 more miss triggers auto-revocation of §501(c)(3)", "sla": "IMMEDIATE", "actions": ["notify_ceo", "notify_general_counsel", "notify_board", "begin_reinstatement_prep"]},
    {"type": "STATE_SOLICITATION_LAPSED", "description": "Charitable solicitation registration expired in [state] — soliciting donors without registration", "sla": "IMMEDIATE", "actions": ["suspend_donor_solicitation_in_state", "notify_state_compliance_team", "file_reinstatement"]},
    {"type": "UBIT_REVENUE_THRESHOLD_BREACH", "description": "Cumulative unrelated business income crossed $1,000 — Form 990-T required this year", "sla": "24_HOURS", "actions": ["flag_990t_required", "notify_cfo", "calculate_990w_quarterly_estimate"]},
    {"type": "GAAP_ASC_958_CONDITIONAL_GRANT_RECEIVED", "description": "Grant award webhook received — conditional/unconditional barrier assessment required BEFORE recognition", "sla": "IMMEDIATE", "actions": ["freeze_grant_revenue_recognition", "route_to_accounting_for_barrier_assessment", "log_receipt_timestamp"]},
    {"type": "FARA_FOREIGN_FUNDING_DETECTED", "description": "Foreign principal funding received — FARA registration window opens (10 days from becoming foreign agent)", "sla": "IMMEDIATE", "actions": ["notify_general_counsel", "begin_fara_registration_workflow", "log_discovery_timestamp"]},
    {"type": "FORM_4720_EXCESS_BENEFIT_EVENT", "description": "Potential excess benefit transaction detected — §4958 excise tax trigger (25% on disqualified person)", "sla": "24_HOURS", "actions": ["freeze_transaction", "notify_audit_committee", "notify_general_counsel", "document_transaction_for_990_part_v"]},
    {"type": "OFAC_SDN_MATCH_INTERNATIONAL", "description": "OFAC SDN list match on international counterparty — BLOCK IMMEDIATELY, no grace period", "sla": "IMMEDIATE", "actions": ["block_transaction", "notify_compliance_officer", "file_ofac_voluntary_disclosure_if_any_funds_transferred"]}
  ]
}

{
  "name": "Weekly Nonprofit Compliance KPI Dashboard",
  "trigger": "0 13 * * 1",
  "recipients": ["ceo@org.com", "cfo@org.com", "board_chair@org.com"],
  "sections": [
    {"id": "accounts_by_tier", "description": "Account count by nonprofit_tier with MRR breakdown"},
    {"id": "990_filing_status", "description": "Open Form 990 filing windows — days to deadline by account"},
    {"id": "state_solicitation_renewals", "description": "Active state registrations vs. lapsed — by state and organization"},
    {"id": "ubit_revenue_flags", "description": "Accounts with UBIT revenue >$800 this year — approaching $1,000 Form 990-T threshold"},
    {"id": "grant_recognition_queue", "description": "Conditional grants awaiting barrier assessment — days since receipt"},
    {"id": "fara_open_windows", "description": "International NGO accounts # with open FARA 10-day registration windows"},
    {"id": "auto_revocation_risk", "description": "Accounts with 1+ consecutive missed 990s — distance from auto-revocation cliff"},
    {"id": "compliance_footer", "description": "Reminder: May 15 Form 990 / Aug 15 extension / UBIT quarterly / State solicitation renewal calendar"}
  ]
}