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Nonprofit Complex

Document type: Hub template
Doc ID: HUB-TEMPLATE-NONPROFIT-COMPLEX
Status: Draft v0.2
Release date: January 3, 2026
Author: Nicolas Turcotte, Founder
Source repo: dcorps-docs-public (docs/hub-templates/NONPROFIT-COMPLEX.md)
Last updated: 2026-01-25

Scope: Defines the NONPROFIT-COMPLEX Hub nonprofit template.

Summary

  • Code: NONPROFIT-COMPLEX
  • Template class: Hub nonprofit
  • Complexity: Medium to high
  • Primary objective: designated funds + umbrella program structures with privacy-aware selective disclosure
  • Reporting view: nonprofit allocation view over any selected timeframe (unit of account: USDC)

Why this template exists

  • Some nonprofits operate as “umbrella” entities:
    • they run multiple programs and/or sponsor partner projects,
    • they manage designated (restricted/unrestricted) funds with formal constraints,
    • they have legitimate confidentiality requirements (beneficiaries, donor privacy, regulated data),
    • but they still must preserve donor trust through a verifiable transparency floor.
  • NONPROFIT-COMPLEX adds designated-fund structure and selective disclosure patterns while keeping board governance and category-level transparency legible on the Hub.

Intended for

  • Umbrella NGOs or fiscal sponsors managing multiple programs and partner projects.
  • Grantmaking foundations and endowment-style nonprofits that manage designated funds and require audit-ready evidence trails.
  • Organizations that require designated funds (restricted/unrestricted) with clear separation and policy controls.
  • Nonprofits that need privacy-aware disclosure modes (aggregates + commitments, selective disclosure to auditors/regulators/major donors) while preserving the nonprofit transparency floor.

Not intended for

  • Small nonprofits without designated fund requirements (use NONPROFIT-SIMPLE).
  • Nonprofits that need committees and multi-program structure but not designated funds or selective disclosure (use NONPROFIT-BOARD).
  • Corporations (use CORP-* templates).

What you get (features)

  • Designated funds
    • Restricted/unrestricted fund structure with explicit tagging and separation.
    • Board-approved fund policies and change history anchored to evidence.
  • Umbrella program structures
    • Multi-program wallet layout and program tagging for sponsored projects and partner initiatives.
    • Clear governance and approval routing for program onboarding and disbursements.
  • Foundation/grantmaking workflows (common pattern)
    • Fits grantmaking programs (applications → committee review → approvals → disbursements) while preserving the transparency floor.
  • Commerce primitives (items, payment requests, recurring plans)
    • On-chain payment requests (invoices) for donations, grants, or services, plus optional recurring plans.
  • Selective disclosure patterns (while preserving transparency floor)
    • Supports disclosure modes where raw line items may be private, but:
      • time-window aggregates and category totals can be published for public views,
      • commitments (hash anchors) and encrypted payloads can be shared with specific recipients,
      • optional attestations can confirm reconciliation between private datasets and public aggregates.
  • Board + committee governance
    • Committees commonly used for finance, audit, grants, and sponsorship oversight.
  • Evidence-first operations
    • Anchors for fund policies, sponsorship agreements, grant agreements, audits, and material allocations.

How this maps to complex nonprofit operations (2.0 → Hub)

  • Fund accounting (restricted/unrestricted) → designated fund tags/wallet labeling + board-approved fund policies and change records.
  • Fiscal sponsorship / umbrella NGO pattern → program wallets + sponsorship agreements anchored and referenced in disbursements.
  • Audit packages and data rooms → anchored commitments to datasets + selective disclosure (encrypted payloads) + optional attestations.
  • Public donor transparency → category-level allocation totals reproducible over any timeframe, even when line-item confidentiality is required.

Template definition (on-chain structure)

This section describes the minimum structure the template expects. Exact message formats are in the specs.

  • Entity type: HUB_NONPROFIT
  • Ownership and control (important)
    • Hub nonprofits have no equity and are not “owned” by units.
    • A nonprofit can still participate in group structures by holding units in a Hub corporation subsidiary and/or by anchoring off-chain control documents (e.g., membership/appointment rights) as evidence.
  • Board governance
    • Board seats bound to addresses and/or DIDs.
    • Roles commonly used:
      • board_member (seat)
      • chair (optional)
      • treasurer (recommended)
      • secretary (recommended)
    • Quorum and approval thresholds for board actions.
  • Committee governance (recommended)
    • Common committee roles:
      • finance_committee (fund policies, treasury approvals)
      • audit_committee (controls, evidence requirements, auditor coordination)
      • grants_committee (grant approvals, partner disbursements)
      • sponsorship_committee (project onboarding, sponsorship agreements, compliance)
  • Authority wallets
    • Role-bound wallets sign governance actions and approvals; keep separate from payment wallets.
  • Canonical wallets (recommended baseline)
    • DONATION (required): donation and grant inflows (tagged as restricted/unrestricted where applicable)
    • PROGRAM (recommended): program wallets (often one per designated fund/program/project, labeled)
    • OPERATING_TREASURY (recommended): overhead and shared operating spending
    • RESERVES (optional): buffers and designated reserves
  • Operating currency (v0.1)
    • Inflows/outflows and reporting are USDC-only in v0.1 (USDC bridged from Ethereum to the canonical USDC contract on dCorps).
    • Gas is paid in DCHUB by the signing wallet (direct DCHUB balance, fee grants, or sponsored transactions).
  • Designated fund model (recommended baseline)
    • Fund designations (restricted/unrestricted) expressed via:
      • wallet labeling (e.g., program wallets tied to specific funds),
      • tags on inflows/outflows,
      • board-approved fund policies anchored and versioned (supersession chains).
  • Disclosure modes and transparency floor
    • Disclosure mode is declared and used by explorers and tools:
      • Mode A: raw on-chain detail (maximum verifiability)
      • Mode B: public aggregates + commitments and selective disclosure
      • Mode C: private execution with public anchoring (requires private zones)
    • Hub nonprofits must meet a minimum transparency floor in all modes:
      • donation inflows totals and category-level outflows over any timeframe,
      • board composition and governance events,
      • allocation rule and fund policy changes.
  • Tagging and evidence (minimum)
    • Each material inflow/outflow is tagged with:
      • category_code (chart of accounts),
      • counterparty_type,
      • reference_id and reference_type when applicable,
      • amount and denom (USDC-only in v0.1),
      • fund, program, and impact context tags as needed,
      • optional treasury/asset context tags where relevant,
      • optional evidence reference (anchor ID or hash).

Tag schema (template-specific)

Required tags (all templates):

  • category_code
  • counterparty_type
  • reference_id (when applicable)
  • reference_type (when reference_id is present)

Template context tags (use when applicable):

  • Program/fund: fund_tag, restriction_tag, program_tag, project_tag.
  • Donor/impact: grant_id, donor_tag, campaign_tag, item_id, beneficiary_tag, impact_area_tag, region_tag, counterparty_tag.
  • Treasury/asset: wallet_tag, treasury_bucket_tag, asset_tag, custody_tag.

Reporting view (what downstream tools can produce)

  • Nonprofit allocation view (for any selected timeframe)
    • Donation and grant inflows (including restricted/unrestricted totals if used).
    • Outflows at least at category level (program/overhead/fundraising), with optional program and fund breakdowns.
    • Coverage ratios (inflow, outflow, evidence) and explicit “uncategorized” warnings.
  • Selective disclosure outputs (Mode B/C)
    • Public aggregates and standardized category totals for the timeframe.
    • Commitments (hash anchors) to private datasets used for assurance.
    • Encrypted payloads for authorized recipients (auditors/regulators/major donors), where used.
    • Optional attestation records referencing the commitments and reconciliation method.

Workflow (action flow)

This is the canonical action sequence used later to build a graph/canvas representation.

1) Setup (one-time, then iterate)

  • Open a dCorps-compatible console app and select the target network.
  • Connect wallet(s) for board members, committee members, and treasury signers.
  • Confirm network and fees:
    • Gas: DCHUB
    • Service fees (when shown): USDC
    • Gas is paid by the signing wallet (direct DCHUB balance, fee grants, or sponsored transactions).
  • Configure gas coverage for team actions (recommended):
    • Option A: each signer wallet holds DCHUB for gas.
    • Option B: use DCHUB fee grants from an entity-controlled sponsor wallet to signer wallets for routine actions.
    • Option C: use an app that sponsors gas and discloses sponsorship in the signing flow.
  • Create the nonprofit:
    • Entity type: Hub nonprofit
    • Template code: NONPROFIT-COMPLEX
  • Enter nonprofit details:
    • display name and minimal metadata (mission, sponsorship scope if relevant),
    • initial board seats and roles,
    • initial canonical wallets.
  • Sign creation transaction:
    • creates Entity ID and lifecycle status.
  • Bind board roles:
    • bind board_member seats and chair/treasurer/secretary as used; sign.
  • Bind committees:
    • bind committee roles (finance_committee, audit_committee, grants_committee, sponsorship_committee, etc),
    • define delegated scope and thresholds; sign.
  • Define designated funds and program structure:
    • define fund designations (restricted/unrestricted),
    • bind PROGRAM wallets per fund/program/project (labeled),
    • set tags:
      • required: category_code, counterparty_type, reference_id (when applicable), reference_type (when reference_id is present),
      • program/fund context: fund_tag, restriction_tag, program_tag, project_tag,
      • donor/impact context: grant_id, donor_tag, campaign_tag, item_id, beneficiary_tag, impact_area_tag, region_tag, counterparty_tag,
      • treasury/asset context: wallet_tag, treasury_bucket_tag, asset_tag, custody_tag; sign.
  • Bind canonical wallets:
    • bind DONATION, OPERATING_TREASURY, optional RESERVES; sign.
  • Set allocation and fund policies:
    • fund restriction rules and allowed uses,
    • approval routing for program disbursements and grants,
    • materiality and evidence requirements; sign.
  • Anchor core governance and fund documents (recommended):
    • bylaws, fund policies, sponsorship agreements, budgets; anchor hashes and link them to governance records.
  • Configure disclosure mode and selective disclosure plan (if using Mode B/C):
    • define what aggregates are published per timeframe,
    • define commitment/anchoring cadence for private datasets,
    • define who receives encrypted payloads and under what controls; sign where applicable.

2) Operate (repeat)

  • Receive donations/grants (USDC bridged from Ethereum to the canonical USDC contract on dCorps) into DONATION; confirm on-chain.
  • Optional: issue payment requests or recurring plans for structured giving (grants, sponsorships, memberships).
  • Record inflow events:
    • tag with category_code + required fields + optional context tags,
    • include amount (USDC),
    • link donation receipt or grant agreement anchor when available; sign.
  • Allocate to designated funds/programs:
    • transfer to the appropriate PROGRAM wallet(s) under fund restrictions and board-approved rules; sign.
  • Spend and disburse:
    • routine spending within policy: execute and record.
    • protected disbursements/grants: obtain committee/board approval first; then execute and record; sign.
  • Record outflow events:
    • tag with category_code + required fields + optional context tags,
    • include amount (USDC),
    • link receipts/grant agreements anchors when available; sign.
  • Umbrella sponsorship (when used):
    • onboard projects under a sponsorship agreement (anchor the agreement),
    • map each project to a program wallet/tag,
    • execute disbursements and reporting under the same policy controls.

3) Selective disclosure (Mode B/C, repeat as needed)

  • Publish public aggregates for the selected timeframe (at least the transparency floor).
  • Anchor commitments:
    • hash private dataset exports (ledger extracts, beneficiary records, detailed invoices),
    • anchor hashes with timeframe metadata; sign.
  • Share encrypted payloads:
    • publish encrypted blobs for authorized recipients (auditors/regulators/major donors), where used.
  • (Optional) Publish attestations:
    • auditor/issuer attests that private dataset commitments reconcile to published aggregates and policy rules.

4) Governance, reporting, and close (repeat)

  • Record governance actions:
    • fund policy changes, sponsorship approvals, major grants, and allocation rule changes; sign.
  • Publish allocation reporting:
    • select period,
    • export nonprofit allocation view (unit of account: USDC),
    • ensure the transparency floor is met.
  • Close period:
    • generate a final snapshot view for the period,
    • export and/or anchor the snapshot (gas is DCHUB for anchoring).

Upgrade paths

  • Move here from NONPROFIT-BOARD when you add designated funds, sponsorship/umbrella structures, or selective disclosure requirements.
  • If complexity is not justified, simplify to NONPROFIT-BOARD or NONPROFIT-SIMPLE to reduce governance overhead.

Boundaries and disclaimers

  • Templates define on-chain structure and evidence. Legal recognition remains off-chain or via optional modules.
  • This document is descriptive and is not legal, tax, accounting, or investment advice.

References