North Carolina

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://www.sosnc.gov/online_services/search/by_title/_Business_Registration
Additional info
 
Fee: $60
Processing: 4 weeks (estimate)
Signatures: Original signature required

Corporate annual report

Business entity search
 
https://www.sosnc.gov/online_services/search/by_title/_Business_Registration

Charity registration

Filing exemption available!
 
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
Initial form (e-file)
 
Link: https://www.sosnc.gov/divisions/charities/online_filing
Due: Prior to soliciting funds (unless exempt from filing)
Fee: Varies
Required attachments:

  • Proof of 501(c)(3) status
  • Your most recent 990-series return or your first year's budget
  • Thoroughly check form instructions for any additional required documents
Renewal form (e-file)
 
Link: https://www.sosnc.gov/divisions/charities/online_filing
Due: Annually, by registration anniversary (unless exempt from filing)
Fee: Varies
Required attachments:

  • Proof of 501(c)(3) status
  • Your most recent 990-series return or your first year's budget
  • Thoroughly check form instructions for any additional required documents

Income/franchise tax exemption

 
Notes
 
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
 
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.
Initial form
 
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
Renewal form
 
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

Raffle (games of chance)

Notes
 
Registration not required.
Filing information
 
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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