North Carolina Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in North Carolina. If you are looking to form nonprofit in North Carolina, please visit our Start Your North Carolina Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in North Carolina. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
2 File North Carolina Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for North Carolina corporate income tax exemption.

More information: North Carolina Department of Revenue
3 File North Carolina Sales Tax Returns
Agency:North Carolina Department of Revenue
Form: ACCESS PREMIUM DATA
Agency fee:

$0

Due: ACCESS PREMIUM DATA
4 File North Carolina Sales Tax Exemption Renewals

Not required



More information: North Carolina Department of Revenue
5 File North Carolina Annual Report

Not required



More information: North Carolina Secretary of State - Business Registration Division
6 Renew the Charitable Solicitation Registration

North Carolina Charitable or Sponsor Organization Solicitation License

Agency:North Carolina Secretary of State - Charitable Solicitation Licensing Division
Law:

North Carolina General Statutes §§ 131 F-2 to 131f-8. CSL Statute and Rule Reference

Automatic Exemption

Exemption Eligible Organizations: ACCESS PREMIUM DATA

One-Time Exemption Registration

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Form: ACCESS PREMIUM DATA
Agency fee:

$0

Registration to Obtain Exemption

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Form: ACCESS PREMIUM DATA
Agency fee:

$0

Renewal to Maintain Exemption

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Form: ACCESS PREMIUM DATA
Agency fee:

$0

Due: ACCESS PREMIUM DATA

Initial Registration

Form: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

$0-200, depending on contributions

Notes:
  • Note the list of attachments required.
  • The CFO / treasurer must sign and it must be notarized.
  • Some North Carolina counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

$0-200, depending on contributions

Due: ACCESS PREMIUM DATA
Penalties: ACCESS PREMIUM DATA
Notes:
  • Note the list of attachments required (including annual financial report).

Contract Filing

Form: ACCESS PREMIUM DATA
Agency fee:

$0

Due: ACCESS PREMIUM DATA
Notes:

Copies of contracts do not need to be submitted, but the disclosure form asks for a variety of contract details.

Change of Fiscal Year

Form: ACCESS PREMIUM DATA
Agency fee:

Varies

Notes:

Fiscal year can be changed during the standard renewal process.

7Maintain a North Carolina Registered Agent

Maintain a registered agent that has a street address in North Carolina. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Raleigh , NC to maintain compliance with the state requirement.


Nonprofit Compliance Solutions

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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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