State filing requirements for North Carolina.
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
| https://www.sosnc.gov/online_services/search/by_title/_Business_Registration |
| Link: | https://www.sosnc.gov/ |
| Fee: | $63 |
| Processing: | 5 business days (estimate) |
| Signatures: | Original signature required |
Corporate annual report
| https://www.sosnc.gov/online_services/search/by_title/_Business_Registration |
Charity registration
| 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
|
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
|
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. |
Tax department
Raffles (games of chance)
| Registration not required. |
| Link: | http://www.dor.state.nc.us/publications/nonprofit2008.pdf |
| Due: | Before event |
| Fee: | None, to the best of our knowledge |
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