Nonprofit Law Resource Library
State-By-State Annual Compliance - North Carolina
Annual Filings for North Carolina Nonprofit Organizations
Internal Revenue Service
Form: Annual Return Form 990
Internal Revenue Service
Due Date: 4 ½ months after end of fiscal year
Ogden, UT 84201-0027 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0Public 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. North Carolina Secretary of State
Form: Annual Solicitation Renewal
Department of the Secretary of State
Due Date: 4 ½ months after end of fiscal year
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. North Carolina Department of Revenue
Form: E-585 (Sales Tax Refund)
Department of Revenue
Due Date: June 30 and December 31
PO Box 25000
Raleigh, NC 27640-0640 Information: (919) 733-7983
Web Site: www.dor.state.nc.us
Filing Fee: $0
