INITIAL FILING REQUIREMENTS TO BECOME A NORTH CAROLINA NONPROFIT

  1. HOW TO INCORPORATE IN NORTH CAROLINA STATE:
    • File the Articles of Incorporation
      • Send to: Department of the Secretary of State Corporations Division P.O. Box 29622 Raleigh, NC 27626-0622
      • The filing fee is $60
      • For more information,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023
      • Send to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
      • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
      • For more information,
        • Websitewww.irs.gov/charities 
        • Call:
          • (800) 829–3676 (Form related questions)
          • (800) 829–1040 (general information)
  3. HOW TO OBTAIN NORTH CAROLINA STATE’S INCOME TAX EXEMPTION:
    • Answer to the questionnaire received from the Department of Revenue + a copy of the Articles of Incorporation and Bylaws.
      • Send to: Department of Revenue P.O. Box 25000 Raleigh, NC 27640
      • For more information,
  4. HOW TO OBTAIN NORTH CAROLINA STATE’S SALES AND USE TAX EXEMPTION:
    • 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.
      • Note that in North Carolina nonprofit organizations must pay sales and use taxes, and then apply for a refund once every six months (June 30th and December 31st).
      • Send to:Department of Revenue P.O. Box 25000 Raleigh, NC 27640-0640
      • There is no filing fee
      • For more information,
  5. HOW TO REGISTER WITH THE NORTH CAROLINA STATE’S SECRETARY OF STATE:
    • File the application to register as a charitable organization, together 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.
      • Send to: Department of the Secretary of State Charitable Solicitation Licensing Section P.O. Box 29622 Raleigh, NC 27626-0622
      • The filing fee is from $0 to $200 (it depends on the revenues)
      • Note Exemption from filing: some organizations like hospitals and educational institutions are exempt from this filing. For details, refer to the “Incorporating Your Non-Profit in North Carolina” publication.
      • For more information,

ANNUAL FILING REQUIREMENTS TO MAINTAIN A NORTH CAROLINA NONPROFIT

  1. NORTH CAROLINA STATE’S SECRETARY OF STATE:
    • File Annual Solicitation Renewal Form
      • Note that the due date is 4 and a half months after the end of the fiscal year
      • Send to: Department of the Secretary of State Charitable Solicitation Licensing Section P.O. Box 29622 Raleigh, NC 27626-0622
      • The filing fee is from $0 to $200 (it depends on the revenues)
      • Exemption from filing: certain organizations like hospitals and educational institutions are exempt from this filing. For details, refer to the “Incorporating Your Non-Profit in North Carolina” publication.
      • For more information,
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      • Note that the due date is 4 and a half months after the end of fiscal year.
      • Send to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
      • There is no filing fee.
      • For more information,
        • Website: irs.gov/charities
        • Call
          • (800) 829-3676 (Form related questions)
          • (800) 829-1040 (general information)
      • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
      • For Private Foundations: You are required to submit the Form 990-PF.
  3. NORTH CAROLINA STATE’S DEPARTMENT OF REVENUE:
    • File Sales Tax Refund Form E-585
      • Note that the due date is April 15th and October 15th
      • Send to: Department of Revenue P.O. Box 25000 Raleigh, NC 27640-0640
      • There is no filing fee
      • For more information,