Audit-readiness at Form 990 Part IX level: functional class (Program/M&G/
Fundraising) via Ministry default + per-expense override, Form990ExpenseLine
catalog + subcategory/group mapping, duplicate-category cleanup, and the
Part IX functional-expense matrix report. 1099 (B) and revenue Part VIII (C)
are separate specs.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
Phase 1 (API-only): IEmailService (MailKit/SMTP) + ILineNotificationService
(full approved Line module) as two peer services sharing NotificationLog.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
Phase 1: Line Messaging API channel with webhook binding (individual +
group), manual send-now, history, and binding/group admin UI. Scheduled
sends and event triggers deferred to phases 2-3; IMessageChannel seam
left for future PWA/WeChat channels.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>