CPA / Tax Advisor Needed for Online Fundraising Platform Business Model Review

BnTConsulting LLC d/b/a LocalLoop is preparing to launch an online fundraising platform that connects IRS-recognized 501(c)(3) nonprofit organizations with food vendors. We are looking for an experienced CPA or tax advisor to review our business and transaction model before commercial launch and provide clear guidance regarding our federal, Colorado, sales-tax, accounting, and information-reporting responsibilities. This is an advisory engagement, not bookkeeping, tax-return preparation, or a technical review of the application. We will provide a detailed description of the business model, transaction flow, payment structure, and operating procedures. HOW LOCALLOOP WORKS LocalLoop provides the technology and administrative infrastructure for online fundraising campaigns. 1) Only organizations recognized by the IRS as 501(c)(3) organizations are eligible to conduct fundraisers through LocalLoop. 2) Organizations must provide documentation confirming their 501(c)(3) status before being approved. 3) Each organization operates an online fundraising storefront through the LocalLoop platform. 4) Supporters purchase food products through that organization's fundraiser. 5) Products are supplied by independent food vendors. 6) Vendors fulfill consolidated fundraiser orders to the organization. 7) The organization handles final distribution of products to its supporters. 8) LocalLoop does not manufacture, warehouse, take possession of, ship, or physically distribute products. 9) LocalLoop provides storefront software, transaction processing, order records, reporting, and vendor coordination support. 10) Our intended structure treats the participating nonprofit organization as the seller of record, with LocalLoop acting as the technology and transaction facilitator. 11) Transaction proceeds are allocated among the nonprofit organization, food vendor, payment-processing costs, and LocalLoop's platform revenue. 12) LocalLoop is initially operating in Colorado, primarily in the Denver Metro area and Boulder corridor. AREAS WE NEED REVIEWED 1) SELLER-OF-RECORD STRUCTURE Review whether treating the participating 501(c)(3) organization as the seller of record is appropriate from a tax and accounting perspective and identify any changes needed to support that structure. 2) COLORADO NONPROFIT FUNDRAISING SALES-TAX TREATMENT Confirm how Colorado's sales-tax rules and exemptions for qualifying 501(c)(3) organizations apply to fundraising product sales conducted through LocalLoop. 3) COLORADO ANNUAL SALES THRESHOLD We understand Colorado has an annual threshold affecting the sales-tax treatment of certain qualifying charitable sales. We need the advisor to confirm: a) How the applicable threshold is calculated. b) Which sales or proceeds count toward it. c) What happens if an organization crosses the threshold during the calendar year. d) What happens if the threshold is crossed during an active LocalLoop fundraiser. e) Whether sales before and after the threshold is reached receive different treatment. A significant operational issue is that LocalLoop may not know about fundraising or sales activity conducted by an organization outside our platform. We therefore need guidance regarding: a) What LocalLoop should reasonably require an organization to certify or disclose. b) Whether the organization is responsible for monitoring its own annual qualifying sales. c) What procedures LocalLoop should establish when an organization approaches or exceeds the applicable threshold. d) What tax responsibilities remain with the organization and what, if any, responsibilities shift to LocalLoop. We do not intend to terminate an active fundraiser simply because an organization reaches an annual sales threshold. We need a compliant process for handling that situation. 4) MARKETPLACE FACILITATOR ANALYSIS Determine whether LocalLoop's operation of the online storefront, transaction infrastructure, and payment flow could cause BnTConsulting LLC / LocalLoop to qualify as a marketplace facilitator under Colorado law. If so, identify the resulting: a) Sales-tax collection responsibilities. b) Registration requirements. c) Remittance requirements. d) Reporting requirements. e) Recordkeeping requirements. We specifically want to understand how marketplace-facilitator rules interact with transactions where the seller is a qualifying 501(c)(3) organization. 5) STATE AND LOCAL SALES TAX Identify material differences between Colorado state sales-tax requirements, state-administered local jurisdictions, and home-rule jurisdictions that could affect this business model. We want to understand what LocalLoop reasonably needs to manage at the platform level versus what remains the responsibility of the participating nonprofit. 6) ACCOUNTING AND REVENUE TREATMENT Advise how BnTConsulting LLC should account for money moving through LocalLoop, including: a) LocalLoop's platform revenue. b) Amounts belonging to the nonprofit organization. c) Amounts payable to food vendors. d) Payment-processing fees. e) Other pass-through amounts. We specifically want to ensure that LocalLoop's gross business revenue is not improperly represented by funds that economically belong to organizations or vendors. 7) FEDERAL AND STATE INFORMATION REPORTING Determine whether BnTConsulting LLC has information-reporting obligations involving participating nonprofit organizations or vendors, including any applicable: a) 1099 reporting. b) Vendor reporting. c) Payment reporting. d) Federal requirements. e) Colorado requirements. We also want to understand how third-party payment processor reporting interacts with LocalLoop's own reporting responsibilities. 8) REGISTRATIONS AND PRE-LAUNCH REQUIREMENTS Identify tax registrations, accounts, elections, documentation, filings, or procedures BnTConsulting LLC should have in place before LocalLoop begins commercial operations. 9) ORGANIZATION DOCUMENTATION Advise what tax-related documentation LocalLoop should obtain and retain from participating 501(c)(3) organizations in addition to verification of their IRS tax-exempt status. We are particularly interested in establishing a simple, defensible onboarding process rather than making tax determinations on behalf of participating organizations. 10) ISSUES REQUIRING LEGAL COUNSEL Identify any elements of the model that should be reviewed separately by a business, nonprofit, payments, or tax attorney rather than addressed solely through CPA guidance. INITIAL DELIVERABLES For the initial engagement, we are looking for: 1) Review of our written business and transaction model. 2) Consultation with the founder to clarify the operating structure. 3) Analysis of the major tax and accounting issues described above. 4) Identification of material risks or required structural changes. 5) Clear guidance regarding LocalLoop's responsibilities versus those of participating 501(c)(3) organizations. 6) A concise written summary of findings and recommended actions. 7) Identification of any questions that require separate legal counsel. We are not asking the advisor to audit our website, review application code, perform bookkeeping, or prepare tax returns. IDEAL BACKGROUND We are particularly interested in a CPA or tax professional with experience in several of the following areas: 1) Colorado sales tax. 2) 501(c)(3) nonprofit organizations. 3) Charitable fundraising. 4) Marketplace facilitator rules. 5) Online marketplaces or platforms. 6) E-commerce. 7) Multi-party payment structures. 8) Revenue recognition. 9) Tax planning and advisory. 10) SaaS or transaction-based businesses. Experience with Stripe or similar payment-processing platforms is useful but not required. ENGAGEMENT STRUCTURE This is initially a small, focused advisory engagement. We expect the initial review and consultation to require approximately 2 to 4 hours. Any significant additional research or advisory work would be discussed and approved separately. There may be an opportunity for occasional fractional tax advisory work as LocalLoop grows, but we are not currently seeking ongoing bookkeeping or tax-return preparation services.