:root{--navy:#081b35;--navy2:#102b50;--mint:#3ed39b;--cyan:#76e6ff;--cream:#f7f9f5;--ink:#13213a;--muted:#627084;--white:#fff;--line:#dfe7e5;--shadow:0 24px 70px rgba(8,27,53,.14)}
    *{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;font-family:'DM Sans',sans-serif;color:var(--ink);background:var(--cream);font-size:16px;line-height:1.65}a{text-decoration:none;color:inherit}button,input,textarea{font:inherit}.wrap{width:min(1180px,calc(100% - 40px));margin:auto}
    .top{background:var(--navy);color:#dbe8f5;font-size:.88rem;padding:9px 0}.top .wrap{display:flex;justify-content:space-between;gap:20px}.top a{color:#fff;font-weight:700}.nav{position:sticky;top:0;z-index:20;background:rgba(247,249,245,.92);backdrop-filter:blur(14px);border-bottom:1px solid rgba(8,27,53,.08)}.navin{min-height:82px;display:flex;align-items:center;justify-content:space-between;gap:24px}.brand{display:flex;align-items:center}.brand-logo{display:block;width:250px;height:auto;max-height:64px;object-fit:contain}.footer-logo{width:220px;filter:drop-shadow(0 3px 10px rgba(0,0,0,.2))}.links{display:flex;align-items:center;gap:28px;font-weight:600}.links a:hover{color:#0b9f73}.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;border-radius:999px;padding:14px 22px;font-weight:700;border:1px solid transparent;transition:.25s;cursor:pointer}.btn-primary{background:var(--mint);color:var(--navy);box-shadow:0 10px 30px rgba(62,211,155,.25)}.btn-primary:hover{transform:translateY(-2px);background:#64e3b4}.btn-dark{background:var(--navy);color:white}.btn-line{border-color:rgba(255,255,255,.3);color:white}.menu{display:none;background:none;border:0;font-size:1.5rem;color:var(--navy)}
    .hero{background:radial-gradient(circle at 82% 22%,rgba(118,230,255,.18),transparent 28%),radial-gradient(circle at 15% 88%,rgba(62,211,155,.14),transparent 30%),var(--navy);color:#fff;padding:80px 0 68px;overflow:hidden}.hero-grid{display:grid;grid-template-columns:1.08fr .92fr;gap:70px;align-items:center}.eyebrow{display:inline-flex;align-items:center;gap:9px;color:var(--mint);text-transform:uppercase;letter-spacing:.13em;font-size:.78rem;font-weight:800}.eyebrow:before{content:'';width:26px;height:2px;background:var(--mint)}h1,h2,h3{font-family:Manrope,sans-serif;line-height:1.1;margin:0}h1{font-size:clamp(3rem,6vw,5.7rem);letter-spacing:-.055em;margin:18px 0 22px;max-width:760px}h1 span{color:var(--mint)}.lead{font-size:1.16rem;max-width:630px;color:#c7d6e7;margin:0 0 32px}.actions{display:flex;flex-wrap:wrap;gap:12px}.trust{display:flex;gap:25px;flex-wrap:wrap;margin-top:32px;color:#dbe8f5;font-size:.92rem}.trust span:before{content:'✓';color:var(--mint);font-weight:900;margin-right:8px}.hero-card{position:relative;background:white;color:var(--ink);padding:30px;border-radius:28px;box-shadow:0 35px 100px rgba(0,0,0,.28);transform:rotate(1deg)}.hero-card:before{content:'501(c)(3)';position:absolute;right:-22px;top:-24px;background:var(--mint);color:var(--navy);font-family:Manrope;font-weight:800;padding:13px 19px;border-radius:14px;transform:rotate(6deg)}.mini{color:var(--muted);font-size:.85rem;text-transform:uppercase;letter-spacing:.11em;font-weight:800}.hero-card h3{font-size:1.7rem;margin:8px 0 24px}.steps{display:grid;gap:17px}.step{display:grid;grid-template-columns:42px 1fr;gap:14px;align-items:start;padding-bottom:17px;border-bottom:1px solid var(--line)}.step:last-child{border:0;padding:0}.num{width:42px;height:42px;border-radius:13px;background:#e9fbf4;color:#079669;display:grid;place-items:center;font-weight:800}.step b{display:block;color:var(--navy)}.step small{color:var(--muted);font-size:.9rem}
    section{padding:96px 0}.section-head{display:flex;justify-content:space-between;align-items:end;gap:30px;margin-bottom:44px}.section-head h2{font-size:clamp(2.2rem,4vw,3.8rem);letter-spacing:-.04em;max-width:700px;color:var(--navy)}.section-head p{max-width:470px;color:var(--muted);margin:0}.services{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.service{background:#fff;border:1px solid var(--line);border-radius:22px;padding:28px;min-height:255px;display:flex;flex-direction:column;transition:.25s}.service:hover{transform:translateY(-5px);box-shadow:var(--shadow);border-color:transparent}.icon{width:50px;height:50px;border-radius:15px;background:var(--navy);color:var(--mint);display:grid;place-items:center;font-size:1.35rem;margin-bottom:28px}.service h3{font-size:1.3rem;color:var(--navy);margin-bottom:12px}.service p{color:var(--muted);margin:0}.service a{margin-top:auto;padding-top:20px;color:#079669;font-weight:700}
    .process{background:white}.process-grid{display:grid;grid-template-columns:.8fr 1.2fr;gap:70px;align-items:start}.sticky{position:sticky;top:120px}.sticky h2{font-size:clamp(2.3rem,4vw,4rem);color:var(--navy);letter-spacing:-.045em;margin:14px 0 18px}.sticky p{color:var(--muted)}.timeline{display:grid}.phase{display:grid;grid-template-columns:60px 1fr;gap:22px;padding:4px 0 32px;position:relative}.phase:not(:last-child):before{content:'';position:absolute;left:29px;top:55px;bottom:2px;width:2px;background:#dce9e4}.bubble{width:60px;height:60px;border-radius:50%;background:#e8fbf4;border:1px solid #bcebd9;display:grid;place-items:center;color:#078d66;font-family:Manrope;font-weight:800}.phase h3{color:var(--navy);font-size:1.35rem;margin:5px 0 8px}.phase p{color:var(--muted);margin:0}
    .benefits{background:var(--cream)}.benefit-intro{background:linear-gradient(135deg,var(--navy),#123b60);color:white;border-radius:28px;padding:38px;margin-bottom:18px;display:grid;grid-template-columns:1.25fr .75fr;gap:38px;align-items:center}.benefit-intro h3{font-size:clamp(1.8rem,3vw,2.8rem);margin-bottom:12px}.benefit-intro p{color:#c8d8e8;margin:0}.benefit-callout{background:var(--mint);color:var(--navy);border-radius:20px;padding:25px;font-weight:800;font-size:1.1rem}.benefit-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}.benefit{background:#fff;color:var(--ink);border:1px solid var(--line);border-radius:22px;padding:28px;min-height:235px;transition:.25s}.benefit:hover{transform:translateY(-4px);box-shadow:var(--shadow);border-color:transparent}.benefit:nth-child(3n+1){background:#e8fbf4;border-color:#c8ebdd}.benefit .big{font-family:Manrope;font-size:1rem;letter-spacing:.09em;color:#078d66;font-weight:800;text-transform:uppercase}.benefit h3{font-size:1.28rem;color:var(--navy);margin:18px 0 9px}.benefit p{margin:0;color:var(--muted)}.benefit-note{margin:24px 0 0;color:var(--muted);font-size:.9rem}.benefit-actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:26px}
    .payments{background:linear-gradient(135deg,#0a2240 0%,#10385c 100%);color:white}.payments-grid{display:grid;grid-template-columns:1.1fr .9fr;gap:64px;align-items:center}.payments h2{font-size:clamp(2.3rem,4vw,4rem);letter-spacing:-.045em;margin:14px 0 20px;max-width:720px}.payments-copy>p{color:#c8d8e8;font-size:1.08rem;max-width:680px}.payment-points{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin:28px 0 32px}.payment-point{display:flex;align-items:flex-start;gap:10px;color:#e5f0f8}.payment-point:before{content:'✓';flex:none;width:24px;height:24px;border-radius:50%;background:rgba(62,211,155,.16);color:var(--mint);display:grid;place-items:center;font-weight:900}.payment-card{background:white;color:var(--ink);padding:34px;border-radius:28px;box-shadow:0 30px 80px rgba(0,0,0,.24)}.payment-card .icon{margin-bottom:22px}.payment-card h3{font-size:1.55rem;color:var(--navy);margin-bottom:12px}.payment-card p{color:var(--muted);margin:0 0 24px}.payment-card .btn{width:100%}
    .form990{background:#fff}.deadline{display:grid;grid-template-columns:auto 1fr auto;gap:20px;align-items:center;background:var(--navy);color:white;border-radius:24px;padding:24px 28px;margin-bottom:26px}.deadline-date{font-family:Manrope;font-weight:800;font-size:1.5rem;color:var(--mint)}.deadline p{margin:3px 0 0;color:#c8d8e8}.form-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:14px;margin-bottom:34px}.form-card{border:1px solid var(--line);border-radius:20px;padding:24px;background:#fbfcfb}.form-card.featured{background:#e8fbf4;border-color:#bcebd9}.form-name{font:800 1.35rem Manrope;color:var(--navy)}.form-card .threshold{color:#078d66;font-weight:800;margin:8px 0}.form-card p{color:var(--muted);margin:0;font-size:.94rem}.info-grid{display:grid;grid-template-columns:1fr 1fr;gap:18px}.info-panel{background:#f2f6f4;border-radius:22px;padding:28px}.info-panel h3{color:var(--navy);font-size:1.3rem;margin-bottom:14px}.info-panel ul{margin:0;padding-left:20px;color:var(--muted)}.info-panel li+li{margin-top:9px}.warning{background:#fff4dc;border:1px solid #f1d79b}.warning strong{color:#9b5a00}.faq990{margin-top:22px;display:grid;gap:10px}.faq990 details{border:1px solid var(--line);border-radius:16px;background:white;padding:0 20px}.faq990 summary{cursor:pointer;font-weight:800;color:var(--navy);padding:18px 0}.faq990 details p{color:var(--muted);margin:0;padding:0 0 18px}.irs-links{display:flex;flex-wrap:wrap;gap:12px;margin-top:28px}.source-note{color:var(--muted);font-size:.86rem;margin-top:16px}
    .about{background:#dff7ee}.about-grid{display:grid;grid-template-columns:1fr 1fr;gap:70px;align-items:center}.about h2{font-size:clamp(2.3rem,4vw,4rem);color:var(--navy);letter-spacing:-.045em;margin:14px 0 22px}.about p{color:#526b68}.quote{background:var(--navy);color:white;border-radius:30px;padding:42px;box-shadow:var(--shadow)}.quote p{color:#d3e3ef;font-size:1.25rem;margin:0 0 24px}.quote strong{color:var(--mint)}
    .application{background:#eef4f1}.app-shell{background:#fff;border:1px solid var(--line);border-radius:30px;box-shadow:var(--shadow);overflow:hidden}.app-top{background:var(--navy);color:white;padding:28px 34px;display:flex;justify-content:space-between;gap:30px;align-items:center}.app-top h3{font-size:1.55rem}.progress-label{color:#b9cadb;font-size:.9rem}.bar{width:240px;height:7px;background:#2a4260;border-radius:9px;overflow:hidden;margin-top:8px}.bar span{display:block;height:100%;width:50%;background:var(--mint);transition:.3s}.app-page{padding:36px;display:none}.app-page.active{display:block}.app-page h3{font-size:1.5rem;color:var(--navy);margin-bottom:22px}.fields{display:grid;grid-template-columns:1fr 1fr;gap:17px}.field{display:grid;gap:7px}.field.full{grid-column:1/-1}.field label{font-weight:700;font-size:.9rem;color:var(--navy)}.field input,.field textarea,.field select{width:100%;border:1px solid #ccd8d7;border-radius:12px;padding:13px 14px;background:#fbfcfb;color:var(--ink)}.field input:focus,.field textarea:focus,.field select:focus{outline:3px solid rgba(62,211,155,.22);border-color:#24b986}.field textarea{min-height:105px;resize:vertical}.radio-row{display:flex;gap:10px}.radio-row label{flex:1;border:1px solid #ccd8d7;border-radius:12px;padding:12px;background:#fbfcfb;cursor:pointer}.director{grid-column:1/-1;background:#f3f7f5;border-radius:16px;padding:18px}.director h4{margin:0 0 12px;color:var(--navy)}.director-grid{display:grid;grid-template-columns:1fr 1fr;gap:12px}.app-actions{display:flex;justify-content:space-between;gap:12px;margin-top:26px}.app-actions .btn{min-width:150px}.hidden{display:none!important}.check{display:flex!important;grid-template-columns:22px 1fr;align-items:start;gap:10px}.check input{width:auto;margin-top:5px}.contact{background:var(--navy);color:white}.contact-grid{display:grid;grid-template-columns:.85fr 1.15fr;gap:65px}.contact h2{font-size:clamp(2.4rem,4vw,4.2rem);letter-spacing:-.045em;margin:14px 0 20px}.contact-copy>p{color:#c5d5e5}.contact-details{display:grid;gap:14px;margin-top:30px}.contact-details a{font-weight:700}.form{background:white;color:var(--ink);padding:32px;border-radius:26px}.form .btn{width:100%;margin-top:18px}.success{display:none;background:#e8fbf4;color:#087c5c;border-radius:12px;padding:13px;margin-top:14px;font-weight:700}
    footer{background:#051429;color:#b8c8d9;padding:28px 0}.foot{display:flex;justify-content:space-between;align-items:center;gap:20px;font-size:.9rem}.foot a{color:white}.footer-brand{background:white;border-radius:14px;padding:5px 12px}.legal{font-size:.78rem;color:#7890a8;max-width:650px;margin-top:12px}.guides{background:#fff}.guide-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:16px}.guide{border:1px solid var(--line);border-radius:20px;padding:24px;background:#fbfcfb}.guide h3{color:var(--navy);font-size:1.15rem;margin-bottom:10px}.guide p{color:var(--muted);margin:0 0 18px}.guide a{color:#078d66;font-weight:800}.mobile-call{display:none}
    @media(max-width:900px){.links a:not(.btn){display:none}.hero-grid,.process-grid,.about-grid,.contact-grid,.payments-grid,.benefit-intro{grid-template-columns:1fr}.hero-grid{gap:55px}.services,.form-grid,.benefit-grid,.guide-grid{grid-template-columns:1fr 1fr}.sticky{position:static}.section-head{display:block}.section-head p{margin-top:18px}.about-grid,.contact-grid,.payments-grid{gap:35px}.deadline{grid-template-columns:1fr}.deadline .btn{justify-self:start}}
    @media(max-width:620px){.wrap{width:min(100% - 28px,1180px)}.top .wrap{justify-content:center}.top span{display:none}.navin{min-height:70px}.brand-logo{width:178px;max-height:52px}.links{gap:8px}.links .btn{padding:10px 14px;font-size:.88rem}.hero{padding-top:58px}.hero-card{padding:22px}.services,.benefit-grid,.fields,.director-grid,.form-grid,.info-grid,.guide-grid{grid-template-columns:1fr}.field.full,.director{grid-column:auto}.app-top{display:block;padding:24px}.bar{width:100%}.app-page{padding:24px}.radio-row{display:grid}.app-actions{flex-direction:column-reverse}.app-actions .btn{width:100%}.payment-points{grid-template-columns:1fr}section{padding:72px 0}.foot{display:block}.foot .brand{margin-bottom:14px}.footer-logo{width:210px}.mobile-call{position:fixed;display:grid;grid-template-columns:1fr 1fr;left:10px;right:10px;bottom:10px;z-index:50;border-radius:16px;overflow:hidden;box-shadow:0 14px 35px rgba(8,27,53,.3)}.mobile-call a{padding:13px 8px;text-align:center;font-weight:800;background:var(--mint);color:var(--navy)}.mobile-call a:last-child{background:var(--navy);color:#fff}body{padding-bottom:68px}}
    .foundations{background:#edf8f4}.foundation-topic{background:#fff;border:1px solid var(--line);border-radius:26px;padding:32px;margin-top:18px}.foundation-topic h3{font-size:clamp(1.45rem,2.5vw,2rem);color:var(--navy);margin-bottom:16px}.foundation-topic>p{color:var(--muted);margin:0}.compare-wrap{overflow-x:auto}.compare{width:100%;border-collapse:collapse;min-width:700px}.compare th,.compare td{text-align:left;vertical-align:top;padding:17px;border-bottom:1px solid var(--line)}.compare th{background:var(--navy);color:#fff}.compare th:first-child{border-radius:14px 0 0}.compare th:last-child{border-radius:0 14px 0 0}.compare td:first-child{font-weight:800;color:var(--navy);width:22%}.foundation-columns{display:grid;grid-template-columns:1fr 1fr;gap:18px;margin-top:18px}.foundation-list{border-radius:22px;padding:28px}.foundation-list.pros{background:#e8fbf4;border:1px solid #bcebd9}.foundation-list.cons{background:#fff4dc;border:1px solid #f1d79b}.foundation-list h3{font-size:1.45rem;color:var(--navy);margin-bottom:14px}.foundation-list ul,.foundation-topic ul{margin:0;padding-left:21px;color:var(--muted)}.foundation-list li+li,.foundation-topic li+li{margin-top:10px}.foundation-rules{display:grid;grid-template-columns:repeat(3,1fr);gap:14px}.rule-card{background:#f5f8f7;border:1px solid var(--line);border-radius:18px;padding:22px}.rule-card h4{font:800 1.05rem Manrope;color:var(--navy);margin:0 0 9px}.rule-card p{color:var(--muted);margin:0}.choice-grid{display:grid;grid-template-columns:1fr 1fr;gap:18px}.choice{background:var(--navy);color:#fff;border-radius:22px;padding:28px}.choice:last-child{background:#123b60}.choice h4{font:800 1.25rem Manrope;color:var(--mint);margin:0 0 12px}.choice p{color:#d5e3ef;margin:0}.foundation-actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:24px}
    .impact-break{padding:34px 0;background:#fff}.impact-break.soft{background:var(--cream)}.impact-scene{position:relative;margin:0;border-radius:28px;overflow:hidden;box-shadow:var(--shadow);min-height:400px}.impact-scene img{display:block;width:100%;height:400px;object-fit:cover}.impact-scene figcaption{position:absolute;left:24px;bottom:24px;max-width:520px;background:rgba(8,27,53,.92);color:#fff;border-radius:18px;padding:18px 22px;font:800 1.2rem Manrope}.impact-scene figcaption span{display:block;color:var(--mint);font:800 .76rem 'DM Sans';letter-spacing:.12em;text-transform:uppercase;margin-bottom:5px}
    @media(max-width:900px){.foundation-rules{grid-template-columns:1fr 1fr}}
    @media(max-width:620px){.foundation-columns,.foundation-rules,.choice-grid{grid-template-columns:1fr}.impact-break{padding:20px 0}.impact-scene{min-height:0;border-radius:20px}.impact-scene img{height:260px}.impact-scene figcaption{position:static;max-width:none;border-radius:0;padding:16px 18px}.foundation-topic{padding:24px}}
  
.lang-switch{display:inline-flex;align-items:center;border:2px solid #3ed39b;border-radius:999px;padding:8px 18px;background:#3ed39b;color:#081b35!important;font-size:1rem;line-height:1.2;font-weight:800;white-space:nowrap;box-shadow:0 3px 12px rgba(62,211,155,.22)}.top .wrap{align-items:center}.lang-top{display:flex;align-items:center;gap:15px}.es-small{color:var(--muted)}.es-article{background:white;border:1px solid var(--line);padding:26px;border-radius:20px}.es-article h3{margin:20px 0 8px;color:var(--navy)}.es-article p,.es-article li{color:var(--muted)}.es-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:17px}.es-card{background:white;border:1px solid var(--line);border-radius:20px;padding:24px}.es-card h3{margin:0 0 10px;color:var(--navy)}.es-card p{margin:0;color:var(--muted)}.es-faq details{background:white;border:1px solid var(--line);padding:16px 20px;border-radius:12px;margin:10px 0}.es-faq summary{font-weight:800;cursor:pointer}.es-warning{background:#e8fbf4;padding:18px;border-radius:14px;color:var(--navy)}
@media(max-width:620px){.es-grid{grid-template-columns:1fr}.top .wrap{justify-content:space-between}.top .lang-top a[href^="tel"]{display:none}}

.es-image-band{padding:18px 0;background:var(--cream)}.es-image-band figure{margin:0;position:relative;overflow:hidden;border-radius:24px}.es-image-band img{width:100%;height:360px;object-fit:cover;display:block}.es-image-band figcaption{position:absolute;bottom:18px;left:18px;background:rgba(8,27,53,.9);color:white;padding:12px 20px;border-radius:12px;font-weight:700}@media(max-width:620px){.navin{gap:8px}.brand-logo{width:140px}.links .btn{padding:9px 10px;font-size:.77rem}.es-image-band img{height:240px}.es-image-band figcaption{position:static;border-radius:0}}
.whatsapp-button{position:fixed;right:22px;bottom:22px;z-index:60;display:inline-flex;align-items:center;gap:10px;min-height:56px;padding:0 20px;border-radius:999px;background:#25d366;color:#062d18!important;font-weight:800;box-shadow:0 12px 32px rgba(0,0,0,.25);transition:transform .2s,box-shadow .2s}.whatsapp-button:hover{transform:translateY(-3px);box-shadow:0 16px 38px rgba(0,0,0,.3)}.whatsapp-button:focus-visible{outline:4px solid rgba(37,211,102,.35);outline-offset:3px}.whatsapp-icon{display:grid;place-items:center;width:31px;height:31px;border-radius:50%;background:#fff;color:#128c4b;font-size:1rem;font-weight:900}@media(max-width:620px){.whatsapp-button{right:14px;bottom:78px;min-height:50px;padding:0 16px}.whatsapp-icon{width:28px;height:28px}}
.county-directory{background:#0b203b;color:#d8e4ef;padding:48px 0}.county-directory h2{color:#fff;font-size:clamp(1.7rem,3vw,2.5rem);line-height:1.2;margin:0 0 8px}.county-directory>div>p{margin:0 0 22px;color:#aebfd1}.county-directory details{border-top:1px solid #2b4058}.county-directory details:last-child{border-bottom:1px solid #2b4058}.county-directory summary{cursor:pointer;color:#fff;font-weight:800;padding:16px 0}.county-list{color:#aebfd1;font-size:.9rem;line-height:1.9;margin:0;padding:0 0 20px}

.location-links{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin-top:24px}.location-links a{display:flex;flex-direction:column;gap:6px;background:#fff;color:#081b35;padding:22px;border-radius:16px;text-decoration:none;box-shadow:0 8px 25px rgba(0,0,0,.12)}.location-links strong{font-size:1.2rem}.location-links span{color:#087d5d;font-weight:700}.state-directory{background:#f7f9f5;padding:64px 0}.state-directory h1{color:#081b35}.state-directory .county-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:12px;margin-top:28px}.state-directory .county-grid a{background:#fff;border:1px solid #dbe3e8;border-radius:12px;padding:13px 15px;color:#081b35;font-weight:700;text-decoration:none}.state-directory .county-grid a:hover{border-color:#3ed39b;color:#087d5d}@media(max-width:760px){.location-links,.state-directory .county-grid{grid-template-columns:1fr}}