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>
Chris Chen