North Carolina
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| https://www.sosnc.gov/online_services/search/by_title/_Business_Registration |
| Fee: | $63 |
| Processing: | 4 weeks (estimate) |
| Signatures: | Original signature required |
Corporate annual report
Not required for North Carolina.
| https://www.sosnc.gov/online_services/search/by_title/_Business_Registration |
Charity registration
Filing exemption available!
Initial form (e-file)
Renewal form (e-file)
| Rule: |
Gross receipts of less than $25,000.00
Not eligible if using a professional fundraiser. |
| Link: | https://www.sosnc.gov/divisions/charities/online_filing |
| Due: | Prior to soliciting funds |
| Fee: | None, to the best of our knowledge |
| Link: | https://www.sosnc.gov/divisions/charities/online_filing |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | Varies: $0, $50, $100, $200 |
Required attachments:
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| Link: | https://www.sosnc.gov/divisions/charities/online_filing |
| Due: | Annually, by registration anniversary (unless exempt from filing) |
| Fee: | Varies: $0, $50, $100, $200 |
Required attachments:
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Income/franchise tax exemption
Not required for North Carolina.
|
Nonprofit corporations with 501(c)3 status are not required to file income taxes in the state of North Carolina, nor is it required to file for tax exemption. If an organization would like to request an official determination letter from the state of North Carolina, they can mail a written request (no official document provided by the state) along with a copy of their proof of 501(c)3 status and Articles of Incorporation to: North Carolina Department of Revenue Corporate Tax Division PO Box 871 Raleigh, NC 27602 |
Sales tax exemption
Notes
Initial form
Renewal form
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North Carolina law does not exempt nonprofit organizations from payment of sales and use tax on items they purchase for use. However, state law provides for semiannual refunds of sales and use tax paid by exempt nonprofit organizations on direct purchases of tangible personal property for use in carrying on their nonprofit work. A request for a refund must be in writing and must include any information and documentation required by the secretary using Form E585. A request for a refund for the first six months of a calendar year is due the following October 15 A request for a refund for the second six months of a calendar year is due the following April 15. Nonprofit entities registered for sales and use tax purposes may purchase tangible personal property for resale without paying tax to their suppliers, provided they have furnished the suppliers a properly executed Streamlined Sales Tax Agreement Certificate of Exemption. Form E595EA must be filed, and then you should fill out form E595E. |
| Link: |
Request for refund: Form E-585 http://www.dor.state.nc.us/downloads/fillin/e585_6-13_webfill.pdf Application or Direct Pay Permit for Tangible Personal Property: Form E595A http://www.dornc.com/downloads/forms_trad.php?url=E595A_3-02.pdf Streamlined Sales Tax Agreement Certificate of Exemption: Form E595E http://www.dornc.com/downloads/fillin/E595E_webfill.pdf |
| Due: | First 6 months of year due October 15; Second 6 months of year due April 15 |
| Fee: | None, to the best of our knowledge |
| Link: |
Request for refund: Form E-585 http://www.dor.state.nc.us/downloads/fillin/e585_6-13_webfill.pdf Application or Direct Pay Permit for Tangible Personal Property: Form E595A http://www.dornc.com/downloads/forms_trad.php?url=E595A_3-02.pdf Streamlined Sales Tax Agreement Certificate of Exemption: Form E595E http://www.dornc.com/downloads/fillin/E595E_webfill.pdf |
| Due: | First 6 months of year due October 15; Second 6 months of year due April 15 |
| Fee: | None, to the best of our knowledge |
Tax department
Not required for North Carolina.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
| Registration not required. |
| Link: | http://www.dor.state.nc.us/publications/nonprofit2008.pdf |
| Due: | Before event |
| Fee: | None, to the best of our knowledge |