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State-By-State Annual Compliance - North Carolina

Annual Filings for North Carolina Nonprofit Organizations

To view initial filing requirements for North Carolina nonprofit organizations, refer to our initial filings page:www.hurwitassociates.com/l_s_initial_nc.php.

  1. Internal Revenue Service

    Form: Annual Return Form 990
    Due Date: 4 ½ months after end of fiscal year

    Internal Revenue Service
    Ogden, UT 84201-0027
    Information: (800) 829-1040
    Forms: (800) 829-3676
    Web Site: www.irs.gov/charities
    Filing Fee: $0
    Public Charities: Please note that, along with the new Form 990, the IRS has instituted a "phase-in" period to allow organizations time to adjust to the new form. For a detailed "phase-in" chart, please refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

    Private Foundations: Submit Form 990PF, regardless of revenues.
  2. North Carolina Secretary of State

    Form: Annual Solicitation Renewal
    Due Date: 4 ½ months after end of fiscal year

    Department of the Secretary of State
    Charitable Solicitation Licensing Section
    PO Box 29622
    Raleigh, NC 27626-0622
    Information: (919) 807-2214
    Web Site: www.sosnc.com
    Filing Fee: $0-200 (depending on revenues)
    Note: Exemptions from this filing are granted to certain educational institutions, and hospitals. Refer to the Secretary of State's publication "Incorporating Your Non-Profit in North Carolina" for details.
  3. North Carolina Department of Revenue

    Form: E-585 (Sales Tax Refund)
    Due Date: April 15 and October 15

    Department of Revenue
    PO Box 25000
    Raleigh, NC 27640-0640
    Information: (919) 733-7983
    Web Site: www.dor.state.nc.us
    Filing Fee: $0

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