Nonprofit Law Resource Library

Table of Contents

Tax-Exempt Organization News

To Receive Updates & Announcements

Nonprofit Law Resource Library

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

  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:
    Filing Fee: $0
    Public Charities: 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:
    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:
    Filing Fee: $0

Top of Page