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In Build  Our first audited financials and Form 990 publish after fiscal year 2026 closes. Until then, here’s our standard, our policies, and the disclosure roadmap.Questions? Ask the Treasurer →
§ Transparency · Public Stewardship

Every dollar tracked.

INC-USA is a 501(c)(3) public charity in active build. Our fiscal year runs January through December. We are early — our first independent audit and Form 990 will publish after FY 2026 closes. This page is our commitment to publishing everything in the open as it becomes available.

501(c)(3)IRS public charity
Jan—DecFiscal year
85%Program-spend floor (Constitution Art. XIII)
FY26First audit + 990
§ 01 · The Standard

What our Constitution requires. 85 · 10 · 5.

Constitution Article XIIIRead Article XIII
§ Commitment≥ 85¢

To programs.

Constitution Article XIII binds INC-USA to spend at least 85% of expenditures on programs. We will publish actuals after each fiscal year audit closes — starting with FY 2026.

§ Cap≤ 10¢

Administration.

Audit, legal, insurance, core technology, and operations are capped under our Constitution. We are spending well below this in the build phase — our ops are volunteer-led.

§ Cap≤ 5¢

Fundraising.

Payment processing, donor platform fees, and outreach are kept lean. Ratios will be reported transparently with the first audited year.

These are commitments, not historical actuals. Our first independent audit covers fiscal year 2026. Once it closes, we will publish the audited statements, the Form 990, and the program-spend ratio next to these commitments — no edits to the standard, just the actuals beside it.

§ 02 · Disclosure Roadmap

What publishes when. In writing.

Pre-audit phase · documents on requestDocument request
TimingStatusDocument 
NowLiveArticles of Incorporation
On file with our state of incorporation. Available on request. 
NowLiveIRS Determination Letter
501(c)(3) status confirmed by the IRS. Provided to donors and grantmakers on request. 
NowLiveConflict of Interest Policy
Adopted by the Board. Annual disclosure required of all directors and officers. 
NowLiveGift Acceptance Policy
See § 04 below. Governs how major, restricted, anonymous, and in-kind gifts are handled. 
After FY 2026 closeIn progressFirst independent audit
Engagement letter signed Q1 2026; field work after fiscal-year close. Audited financial statements published when the Board accepts them. 
After FY 2026 closeIn progressFirst Form 990 filing
Filed with the IRS for fiscal year 2026. Will be available here and on Candid (formerly GuideStar) when filed. 
FY 2027PlannedAnnual Impact Report
First annual report — programs delivered, dollars deployed by pillar, and what we learned. Published within 90 days of Board acceptance. 
FY 2027PlannedWatchdog ratings
Eligibility for Candid Platinum and Charity Navigator opens after two consecutive audited years. We are tracking against the requirements. 
§ 03 · Major Gifts

What happens when a big gift arrives. In writing.

Gift Acceptance Policy · $10K+Speak with development

Every major gift is reviewed, acknowledged, and reported.

Gifts of $10,000 or more trigger a formal acceptance review by the Treasurer and the Finance Committee chair. Donors receive written acknowledgment within 48 hours, a stewardship letter within 30 days, and an annual report tracking how their gift was deployed.

Named funds begin at $50,000. Suggested bequest language available on request.
§ 01Gifts $10,000+. Reviewed by the Treasurer and the Finance Committee chair before acceptance. In-kind gifts reviewed under the Gift Acceptance Policy.
§ 02Named funds. Available from $50,000. Named in honor of a person, family, or Region. Administered per donor intent, bound by Constitution Article 1.3.
§ 03Restricted gifts. Accepted if the restriction aligns with a pillar. Over-collection returned or re-designated with written donor consent.
§ 04Anonymous gifts. Accepted. Identity known only to the Treasurer. Public-facing records show tier without name.
§ 05Stock · DAF · bequest. Accepted via Fidelity Charitable, Schwab Charitable, Vanguard Charitable, and community foundations. EIN provided on request.
§ 06Declined gifts. Gifts are declined when acceptance would violate our values, create a conflict of interest, or impose unacceptable cost. Documented in Board minutes.
§ 04 · Watchdogs

What the watchdogs see. And when we’re eligible.

Status · aspirational · eligibility trackedAsk the Treasurer
Candid (GuideStar)

Platinum Seal of Transparency

Eligible after first 990 filed

Top tier of Candid's transparency program. We will pursue the seal once our first Form 990 is on file.

Charity Navigator

Star rating (aspirational)

Eligible after 2 audited years

Eligibility opens after two consecutive audited fiscal years. Targeting application in FY 2028.

BBB Wise Giving Alliance

Standards for Charity Accountability

Review planned once audit history exists

Twenty-standard review covering governance, finances, effectiveness, and fundraising disclosures.

§ 05 · How to Give

Four doors into the covenant.

All tax-deductible · acknowledged within 48 hrsFull giving page
01 · Most impact

Donate online

Monthly sustaining gifts or a single gift. Card, ACH, Apple Pay, PayPal. Receipt to your inbox instantly.

Give now →02 · Appreciated assets

Stock & securities

Avoid capital gains by donating long-held appreciated stock. Brokerage transfer details on request.

Request form →03 · Donor-advised

DAF transfers

Recommend a grant via Fidelity, Schwab, Vanguard Charitable, or your community foundation.

Transfer info →04 · Legacy

Planned giving

Bequests, life insurance beneficiaries, and named endowments starting at $50,000. We provide sample language.

Start the conversation →
§ Questions

The books are open. Ask the Treasurer.

Donors, members, and watchdog organizations can request our Articles of Incorporation, IRS Determination Letter, EIN, Conflict of Interest Policy, and Gift Acceptance Policy. Every request gets a named reply within five business days.