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:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

By the 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

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:

Form E-585 (Sales Tax Refund)

Agency Fee:

$0

Due:

April 15th and October 15th

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 § 131F-1 to § 131F-33

CSL Statute and Rule Reference

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

Automatic Exemption

Exemption Eligible Organizations:
  • Religious organizations
  • Government agencies
  • Any hospital licensed pursuant to Article 5 of Chapter 131E or Article 2 of Chapter 122C of the General Statutes
  • Any noncommercial radio or television station
  • A qualified community trust as provided in 26 C.F.R. § 1.170A-9(e)(10) through (e)(14)
  • A bona fide volunteer or bona fide employee or salaried officer of a charitable organization or sponsor
  • An attorney, investment counselor, or banker who advises a person to make a charitable contribution
  • A volunteer fire department, REACT (Radio Emergency Associated Communications Teams), rescue squad, or emergency medical service
  • A Young Men's Christian Association or a Young Women's Christian Association
  • A nonprofit continuing care facility licensed under Article 64 of Chapter 58 of the General Statutes
  • Any tax exempt nonprofit fire or emergency medical service organization involved in the sale of goods or services that does not ask for a donation

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Educational institutions approved by the Southern Association of Colleges and Schools or an equivalent regional accrediting body
  • Educational institutions in compliance with Article 39 of Chapter 115C of the General Statutes
  • Any foundation or department having an established identity with any of these educational institutions 
  • Any organization with a membership that is composed solely of 20 or more educational institutions as defined in Chapter 131F of the General Statutes
Form:

Questionnaire for Exemption Under 131F-3(4)

Agency Fee:

$0

Law:

NC Stat § 131F-3(4)

Registration to Obtain Exemption

Exemption Eligible Organizations:

Charities with less than $50,000 in contributions in any calendar year, so long as they do not:

  • Compensate any officer, trustee/board member, organizer or incorporation, or salaried employee with a seat on the board or;
  • Contract for compensation or plan to contract for compensation during the current registration year with a Fund-Raising Consultant or Solicitor
Form:

Request for Exemption Under 131F-3(3)

Agency Fee:

$0

Law:

NC Stat § 131F-3(3)

Renewal to Maintain Exemption

Exemption Eligible Organizations:

Charities with less than $50,000 in contributions in any calendar year, so long as they do not:

  • Compensate any officer, trustee/board member, organizer or incorporation, or salaried employee with a seat on the board or;
  • Contract for compensation or plan to contract for compensation during the current registration year with a Fund-Raising Consultant or Solicitor
Form:

Request for Exemption Under 131F-3(3) (Renewal)

Agency Fee:

$0

Due:

Annually within 4.5 months after the organization's fiscal year end.

Initial Registration

Form:

Initial / Renewal License Application for Charities or Sponsors

Filing Method:

Mail or online.

Agency Fee:

Depends on contributions received during the preceding fiscal year:

 

  • $0 if contributions were less than $5,000
  • $50 if contributions were at least $5,000 but less than $100,000
  • $100 if contributions were at least $100,000 but less than $200,000
  • $200 if contributions were $200,000 or more
Turnaround:

2-3 weeks

Original Ink:Not required
Notarization Required?:Required
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.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
  • If you will foreign qualify in North Carolina, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 6 months old when filing foreign qualification documents.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the North Carolina Secretary of State - Business Registration Division.
  2. Submit an Initial License Application for Charities or Sponsors and all required attachments to the North Carolina Secretary of State - Charitable Solicitation Licensing Division.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in North Carolina. If not required, skip to number 3.
  2. File foreign qualification documents with the North Carolina Secretary of State - Business Registration Division.
  3. Submit an Initial License Application for Charities or Sponsors and all required attachments to the North Carolina Secretary of State - Charitable Solicitation Licensing Division.
Required Attachments:
  • Either IRS form 990 or audited financials
  • IRS determination letter
  • List of officers and directors
  • Professional fundraising contracts
  • Proof of DBA/Fictitious Name filing in domicile state (if applicable)
  • A certificate of good standing from the organization's home state (if applicable)
  • Stamped Certificate of DBA or assumed name (for non-incorporated applicants only)
  • North Carolina Fundraising Disclosure Form (one for each applicable contractual agreement or active contract within the last 12 months)

Registration Renewal

Form:

Initial / Renewal License Application for Charities or Sponsors

Filing Method:

Mail or online.

Agency Fee:

Depends on contributions received during the preceding fiscal year:

 

  • $0 if contributions were less than $5,000
  • $50 if contributions were at least $5,000 but less than $100,000
  • $100 if contributions were at least $100,000 but less than $200,000
  • $200 if contributions were $200,000 or more
Due:
  • Annually within 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31, renewal is due by May 15.
  • There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.
Due Date Extension:

Due dates for active charities are automatically extended for 2 months beyond the original due date. An additional 4 month extension can be obtained by sending a copy of IRS Form 8868 before the first extension expires.

Original Ink:Not required
Notarization Required?:Required
Penalties:
  • $25 for each month that passes after the due date. Capped at $900.
  • Charities who do not renew their registration on time will receive a notice giving them 30 days to comply. If they complete the renewal within that period, no late fees apply.
Notes:
  • Note the list of attachments required (including annual financial report).
Required Attachments:
  • Either IRS form 990 or audited financials
  • List of officers and directors
  • Professional fundraising contracts
  • Certificate of good standing in home state
  • Stamped Certificate of DBA or assumed name (for non-incorporated applicants only)
  • North Carolina Fundraising Disclosure Form (one for each applicable contractual agreement or active contract within the last 12 months)

Contract Filing

Form:

Fund Raising Disclosure Form for Charities or Sponsors

Agency Fee:

$0

Due:

Charities must submit a disclosure form for each contract they have with fundraising consultants, professional solicitors, and commercial co-venturers during initial charitable registration and with charitable renewal filings.

Notes:
  • Copies of contracts do not need to be submitted, but the disclosure form asks for a variety of contract details.
  • Contracts with commercial coventurers must include:
    • The projected amounts of gross sales
    • The projected sales for each vending unit
    • The charitable organization or sponsor's share per unit, and
    • The charitable organization or sponsor's projected total dollar share

Reinstatement

Not required



Formal reinstatement is not required. Charities wishing to renew a lapsed registration should submit an initial filing with the financial documents for each year not registered. They must also pay the $25 per month late fee ($900 max). 

Change of Fiscal Year

Form:

Initial / Renewal License Application for Charities or Sponsors

Agency Fee:

$0

Notes:

Fiscal year can be changed during the standard renewal process.

Cancelation

Form:

Withdrawal Form for Charities or Sponsors

Filing Method:

Mail

Agency Fee:

$0

Required Attachments:
  • IRS form 990
  • Audited financials (if applicable) 
  • Annual Financial Report Form for immediately preceding fiscal year (if not submitting audited financials)
  • Copy of Dissolution (if applicable)
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.


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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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