Transparency

Public documents

Section 9.1 of our bylaws commits Bold Toad to publishing the documents below and making them freely available to the public, without charge. Here they are.

Founding Documents

Certificate of incorporation and bylaws

The corporate documents that establish and govern Bold Toad Foundation.

Certificate of Incorporation

Filed with the Delaware Division of Corporations on April 1, 2026 (file number 10571742). Establishes Bold Toad Foundation as a Delaware nonstock corporation organized exclusively for charitable and educational purposes within the meaning of Section 501(c)(3).

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Bylaws

Adopted by written consent of the sole director on April 20, 2026. Establishes governance structure, conflict-of-interest provisions, the public-document commitments published on this page (Section 9.1), and the annual independent governance review (Article X).

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Federal Tax-Exempt Status

IRS application and determination

Bold Toad applied for recognition of exemption under Section 501(c)(3) of the Internal Revenue Code on April 22, 2026. The application materials and the IRS determination letter (when issued) are posted in full.

Form 1023 Application

Filed with the IRS on April 22, 2026, with all attachments and supporting documents — including the activities narrative, three-year budget, conflict-of-interest policy, and the certificate of incorporation and bylaws as submitted to the IRS.

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IRS Determination Letter

The IRS determination letter recognizing Bold Toad's tax-exempt status under Section 501(c)(3). Determination is typically issued three to six months after filing — likely mid-to-late 2026 in our case. The letter will be posted here upon issuance.

Pending — expected mid-to-late 2026.

Annual Reporting

Returns and governance review

Annual information returns to the IRS, and the annual independent governance review provided for in Article X of our bylaws.

Form 990 Annual Returns

Bold Toad's annual information returns to the IRS (Form 990, 990-EZ, or 990-N, as applicable). The first return will cover the partial fiscal year beginning April 1, 2026, and will be due in 2027. Returns will be posted here as filed.

First return pending — due 2027.

Independent Governance Review

Article X of our bylaws provides for an annual independent governance review of Bold Toad's operations, together with any response from the Board of Directors. Both will be published here when conducted.

First review pending.

Compensation

Compensation paid by the Corporation

Per Section 9.1(f) of our bylaws, Bold Toad publishes a current schedule of all compensation paid by the Corporation.

Current Compensation Schedule

Bold Toad Foundation has no employees and pays no compensation to any director, officer, contractor, or other person. The sole director and officer serves on an entirely volunteer basis. Operating costs are limited to domain registration, web hosting, and software infrastructure, and are funded through founder contributions.

This statement will be updated promptly if and when any compensation is paid.