1.
To Incorporate in North Carolina
Submit Articles of Incorporation to:
| Department of the Secretary of State |
| Corporations Division |
| PO Box 29622 |
| Raleigh, NC 27626-0622 |
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| Information: (919) 807-2225 |
| Web Site: www.sosnc.com |
| Filing Fee: $60 |
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-019 |
| |
| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less than $10,000/year) |
3. To Obtain North Carolina Income Tax Exemption
Submit Form CD-345, along with Articles of Incorporation and Bylaws to:
| Department of Revenue |
| Corporate Income & Franchise Tax Division |
| PO Box 25000 |
| Raleigh, NC 27640-0640 |
| |
| Information: (919) 733-4687 |
| Web Site: www.dor.state.nc.us |
| Filing Fee: $0 |
4. To Obtain North Carolina Sales and Use
Tax Exemption
Nonprofit organizations must pay sales and use taxes in North Carolina, and then apply for a refund once every six months (June 30 th and December 31 st ). To apply for a refund, submit a letter requesting nonprofit status that includes the organization's name, EIN, and a description of activities along with Form E-585 to:
| Department of Revenue |
| PO Box 25000 |
| Raleigh, NC 27640-0640 |
| |
| Information: (919) 733-7983 |
| Web Site: www.dor.state.nc.us |
| Filing Fee: $0 |
5. To Register with the Secretary of State
If planning to solicit funds in North Carolina, submit the application to register as a charitable organization along with Articles of Incorporation, Bylaws, list of officers and directors, IRS 501(c)(3) determination letter, most recent IRS Form 990, copies of all contracts with professional fund raisers, and a narrative describing the organization's fund-raising plan to:
| 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) |
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| Notes: |
Exemptions from this filing are granted to certain educational |
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institutions, and hospitals. Refer to the Secretary of State's publication “Incorporating Your Non-Profit in North Carolina” for details. |
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The Unified Registration Statement (URS) form may be filed in place of this application. This can be found at the following website: www.multistatefiling.org Note that North Carolina does require an addendum to this filing which was not complete in October, 2003. Please check with the Secretary of State's office for the current version of this addendum. |
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