Nonprofit Law Resource Library
State-By-State Initial Compliance - North Carolina
Initial Filings for North Carolina Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in North Carolina
Submit Articles of Incorporation to:
Department of the Secretary of State
Corporations Division
PO Box 29622
Raleigh, NC 27626-0622
Information: (919) 807-2225
Web Site: www.sosnc.com/
Filing Fee: $60To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain North Carolina Income Tax Exemption
Once a nonprofit incorporates with the Secretary of State, the Secretary of State will notify the Department of Revenue of this fact. Subsequently, the Department of Revenue will mail a questionnaire to the nonprofit organization which should be completed and returned to the Department of Revenue along with a copy of the organization's Bylaws and Articles of Incorporation. For more information refer to the North Carolina Department of Revenue's publication, State Taxation and Nonprofit Organizations or contact the Department of Revenue at:
Department of Revenue
PO Box 25000
Raleigh, NC 27640 Information: (877) 252-3052
Web Site: www.dornc.com
To Obtain North Carolina Sales and Use Tax Exemption
Nonprofit organizations must pay sales and use taxes in North Carolina, and then apply for a refund once every six months (June 30 th and December 31 st ). To apply for a refund, submit a letter requesting nonprofit status that includes the organization's name, EIN, and a description of activities along with Form E-585 to the address below. For more information refer to the North Carolina Department of Revenue's publication, State Taxation and Nonprofit Organizations or contact the Department of Revenue at:
Department of Revenue
PO Box 25000
Raleigh, NC 27640-0640 Information: (877) 252-3052
Web Site: www.dornc.com
Filing Fee: $0To Register with the North Carolina Secretary of State
If planning to solicit funds in North Carolina, submit the application to register as a charitable organization along with Articles of Incorporation, Bylaws, list of officers and directors, IRS 501(c)(3) determination letter, most recent IRS Form 990, copies of all contracts with professional fund raisers, and a narrative describing the organization's fund-raising plan to:
Department of the Secretary of State
Charitable Solicitation Licensing Section
PO Box 29622
Raleigh, NC 27626-0622
Information: (919) 807-2214
Web Site: www.sosnc.com/
Filing Fee: $0-$200 (depending on revenues)Notes: Exemptions from this filing are granted to certain educational institutions, and hospitals. Refer to the Secretary of State's publication “Incorporating Your Non-Profit in North Carolina” for details.
The Unified Registration Statement (URS) form may be filed in place of this application. This can be found at the following website: www.multistatefiling.org
