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NORTH CAROLINA LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR

NORTH CAROLINA


INFORMATION AND RESOURCES ON NONPROFIT LAW & REGULATION
      NONPROFIT LAW LIBRARY     STATE-BY-STATE REGISTRATION & COMPLIANCE

Starting A Nonprofit Organization in North Carolina

Welcome to the registration and compliance page for North Carolina nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in North Carolina, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of North Carolina.

NONPROFIT FORMATION

Starting a Nonprofit Organization in North Carolina: Initial Filings

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

Information: (919) 807-2225
Web Site: www.sosnc.gov/
Filing Fee: $60

3. To Obtain North Carolina Income Tax Exemption

Once a nonprofit incorporates with the Secretary of State, the Secretary of State will notify the Department of Revenue of this fact. Subsequently, the Department of Revenue will mail a questionnaire to the nonprofit organization which should be completed and returned to the Department of Revenue along with a copy of the organization's Bylaws and Articles of Incorporation. For more information refer to the North Carolina Department of Revenue's publication, State Taxation and Nonprofit Organizations or contact the Department of Revenue at:

Department of Revenue
PO Box 25000
Raleigh, NC 27640

Information: (877) 252-3052
Web Site: www.dornc.com

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 the address below. For more information refer to the North Carolina Department of Revenue's publication, State Taxation and Nonprofit Organizations or contact the Department of Revenue at:

Department of Revenue
PO Box 25000
Raleigh, NC 27640-0640

Information: (877) 252-3052
Web Site: www.dornc.com
Filing Fee: $0

5. To Register with the North Carolina 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.gov/
Filing Fee: $0-$200 (depending on revenues)

Notes: Exemptions from this filing are granted to certain educational institutions and hospitals. Refer to the Secretary of State's frequently asked questions for details.

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

ANNUAL COMPLIANCE

Annual Filings for North Carolina Nonprofit Organizations

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: 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.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.

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.gov/
Filing Fee: $0-200 (depending on revenues)

Notes: Exemptions from this filing are granted to certain educational institutions and hospitals. Refer to the Secretary of State's frequently asked questions for details. Some organizations receiving state funds may be required to file a "Yellow Book" audit.

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

EMPLOYMENT FILINGS

North Carolina Employment Filings

If the organization will have employees, the following filings are required:

1. To Register with the North Carolina Department of Revenue

Complete the Business Registration Application (Form NC-BR) online.

North Carolina Department of Revenue
Post Office Box 25000
Raleigh, NC 27640-0640

Information: (877) 252-3052
Web Site: https://www.ncdor.gov/taxes-forms/withholding-tax

Note: Refer to the withholding tax Frequently Asked Questions for more information.

2. To Register with the North Carolina Division of Employment Security

Apply for a North Carolina Employer Tax Account Number online.

North Carolina Division of Employment Security
P.O. Box 25903
Raleigh, NC 27611-5903

Information: (919) 707-1150
Web Site: https://des.nc.gov/DES

Note: For information regarding unemployment insurance tax refer to the Division of Employment Security's page for Employers.

STATE STATUTES

Click here for North Carolina state statute information.