The Abacus Foundation, Inc. Program & purpose summary For legal counsel & government reviewers April 30, 2026 · Document v2.3
Program overview

Public benefit through services, governed surplus reinvestment, and technology

The Foundation intends to strengthen other nonprofit and NGO‑eligible partners through skilled work and through renewable energy funded by one hundred percent (100%) of net surplus after payroll, ordinary operating costs, and lawful board-designated reserves (as policy defines) — work that is board‑approved, technically sound, and lawful in each jurisdiction. Religion and worship use are not standalone tests for merit.

  • U.S. & India
  • 100% net surplus → renewables
  • theabacus.org

Executive summary

This page summarizes program intent and public-benefit goals for The Abacus Foundation, Inc. It is a non-binding narrative for counsel and agencies; filed articles, bylaws, and tax or registration determinations control when adopted.

  • Mission: Combine information technology and technical infrastructure capacity (electrical, facilities maintenance and preservation, low-voltage networking, architectural carpentry) with allocation of one hundred percent (100%) of net surplus to renewable energy infrastructure for other qualified nonprofit organizations in the United States and India.
  • Income use: Earned revenue pays employees, contractors, ordinary operating expenses, and lawful board-designated reserves first; one hundred percent (100%) of net surplus (the residual after those obligations) is allocated to the governed Renewable Energy Program — not to private shareholder–style distributions.
  • Governance: Participation in the renewable program requires Foundation approval under policies adopted by the Board of Directors, the Chair, and management, with diligence and records appropriate to charitable accountability.
  • Partners: Examples include children’s homes, older-adult care communities, clinics, schools, community centers, and faith-aligned organizations — only as registered NGOs or nonprofits where applicable; not selected on the basis of religion or worship use alone.
  • Project life cycle: Monitor each renewable project from inception through commissioning; provide ongoing support and maintenance as practicable.
  • Technology: Open-source and public-benefit software and nonprofit IT capacity-building; theabacus.org.
  • Fundraising: No charitable donations are solicited or accepted at this time; a giving program may follow successful formation and compliant authorization.

Organizational goals

Statement of ends the Foundation is organized to pursue — to be reflected in governing instruments and board policy after legal review.

Goal 1

Technical capacity-building

Deliver IT and infrastructure services only where they advance exempt purposes, with licensing, insurance, and supervision as required by law.

Goal 2

Resource allocation

Direct revenue first to fair compensation, necessary operating expenses, and lawful board-designated reserves; maintain safety, quality, and compliance; avoid private inurement.

Goal 3

100% of net surplus → Renewable Energy Program

After the allocations in Goal 2, allocate one hundred percent (100%) of net surplus to solar, storage, efficiency, and resilience for other nonprofits in the U.S. and India — subject to secular mission-alignment, board authorization, feasibility, and law (with accounting definitions set in board policy as counsel advises).

Goal 4

Governed partner selection

Approve renewable participation through secular mission-alignment and documented need; Board, Chair, and management act under written policy — never automatic based on faith category alone.

Goal 5

End-to-end stewardship

Oversee projects from design through commissioning; support operations and maintenance long-term where conditions allow.

Goal 6

Digital public goods

Develop and maintain open-source, privacy-respecting tools and nonprofit technical assistance alongside field programs.

Program services

Services are provided where they advance exempt purposes: peer nonprofits, community facilities, and mission-aligned projects — with proper licensing and insurance where required.

Information technology

Infrastructure, security awareness, and digital capacity for organizations that serve the public good. Web presence: theabacus.org.

Electrical

Licensed and insured electrical work per jurisdiction.

Facilities maintenance & preservation

Maintenance and repairs that keep exempt facilities safe, code-aware, and operational.

Low-voltage networking

Data, voice, and structured low-voltage systems for mission operations.

Architectural carpentry

Carpentry and built-ins for accessibility and durable shared spaces.

Renewable energy

Options for qualifying partners in the U.S. and India — secular or faith-affiliated alike. Stewardship from kickoff through commissioning; long-term support and maintenance as feasible.

Renewable energy program

Our renewable-energy program spans the United States and India. Illustrative partner types include children’s homes and orphanages, older adult and old-age care communities, clinics, schools and charities, community centers, and religious or faith-aligned organizations — in every case only as registered NGOs or nonprofit entities eligible under applicable law. Religious or secular status alone does not decide merit; mission fit, need, safety, and law do. Technical and financial viability still matter. Entering our renewable program requires explicit Foundation approval, including governance steps adopted by the Board of Directors, the Chair, and management, with diligence and documentation consistent with board policy. All projects remain subject to local regulation, licensing, and partner agreements.

How we run each project

We monitor every renewable project from the beginning through completion — design, procurement, construction, commissioning, and handoff. After go-live, we aim to provide ongoing support and maintenance for as long as practical so systems stay safe, productive, and aligned with the partner’s mission.

United States

Solar, storage, efficiency, and resilience for U.S.-based nonprofits and community-benefit partners; coordination with codes, incentives, and interconnection rules.

India

Localized assessments, partnerships, and renewable pathways for Indian nonprofits and communities — matched to grid realities and program goals, without favoring one faith or facility type over another.

Technology & digital public benefit

Open-source and privacy-conscious tools, calculator apps, and nonprofit IT capacity-building live on our public technology hub. Visit for product downloads, mission updates, and ways to engage with our software programs.

https://theabacus.org →

How income is used

Earned revenue pays people, ordinary operating costs, and lawful board-designated reserves first. The Foundation’s stated policy is to allocate one hundred percent (100%) of net surplus — the residual after those obligations — to the Renewable Energy Program for other qualified nonprofits, subject to secular mission-alignment, board approval, expenditure responsibility where law requires, and local law. Operating reserves should be capped and documented in bylaws or board policy (for example a stated multiple of average monthly operating expenses) so the 100% net surplus figure remains auditable. Counsel may help define net surplus and reserves in governing documents so public language matches accounting practice.

1 · People

Payroll & contractors

Fair compensation for safe, professional delivery.

2 · Operations

Expenses

Insurance, materials, tools, training, compliance, other ordinary operating costs, and lawful board-designated reserves as policy defines.

3 · Net surplus

100% to renewable energy

One hundred percent (100%) of net surplus after steps (1) and (2) is directed to the renewable program: solar, storage, efficiency, and resilience for nonprofit and NGO-eligible partners in the U.S. and India, with end-to-end oversight and lasting operations support — not distributed for private inurement.

Strategic context: United States and India

Energy burdens and incentive landscapes differ by country; by working in both the United States and India, we aim to meet partners where they are — from interconnection and incentive stacks in the U.S. to distributed generation and partnership models suited to Indian communities — while keeping all activity aligned with charitable purpose and local regulation.

  • Earned income follows the three-step model (including 100% of net surplus to renewables); after formation, grants and planned charitable giving may supplement program budgets — see Future giving.
  • Digital tools and updates: theabacus.org

Closing summary — The Abacus Foundation, Inc.

For attorneys and government officials: the following points are the core statements of purpose the organization asks reviewers to test against law, policy, and filed documents.

  1. What we are: A nonprofit corporation intended to deliver technical capacity-building (IT and infrastructure services) for charitable ends and to allocate one hundred percent (100%) of net surplus (after payroll, ordinary operating expenses, and lawful board-designated reserves) to renewable energy infrastructure for other qualified nonprofits in the United States and India.
  2. Who may benefit: NGO / nonprofit partners such as children’s homes, elder-care communities, clinics, schools, community centers, and faith-aligned organizations that meet legal nonprofit tests — selected using secular mission-alignment and need, not because of religion or worship use alone.
  3. Governance: Renewable program participation requires Foundation approval by the Board of Directors, Chair, and management under board policy, with diligence and records suitable for oversight.
  4. Operations: Monitor each renewable project from start to finish; provide long-term support and maintenance as practicable; comply with licensing and local law.
  5. Technology: Open-source and public-benefit software and nonprofit IT help; primary public channel: https://theabacus.org.
  6. Fundraising: No donations are solicited or accepted at this time; charitable giving would follow successful formation and lawful authorization only.

Questions of tax exemption, registration, and solicitation compliance must be resolved in formal filings and board actions, not from this page alone.