Core review sequence
- Define the matter in one sentence.
- Identify parties and beneficiaries.
- Identify claimed charitable purpose.
- Identify jurisdiction and governing framework.
- Identify who has final authority.
- Collect evidence.
- Test charitable purpose, restrictions and private/commercial benefit.
- Choose the level of assurance.
- Issue a scoped outcome.
- Monitor material change.
CC is independent assessment infrastructure. It does not replace an IRS determination, court ruling, regulator decision, government-agency eligibility determination or licensed legal/tax opinion when one is required.