INITIAL FILING REQUIREMENTS TO BECOME A NORTH CAROLINA NONPROFIT

  1. HOW TO INCORPORATE IN NORTH CAROLINA STATE:
    1. File the Articles of Incorporation
    2. Send it to: Department of the Secretary of State Corporations Division P.O. Box 29622 Raleigh, NC 27626-0622
    3. The filing fee is $60
    4. For more information, go to the website: sosnc.com or call: (919) 807-2225
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    3. For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN NORTH CAROLINA STATE’S INCOME TAX EXEMPTION:
    1. Answer to the questionnaire received from the Department of Revenue + a copy of the Articles of Incorporation and Bylaws.
    2. Send them to: Department of Revenue P.O. Box 25000 Raleigh, NC 27640
    3. For more information, go to the website: dornc.com or call: (877) 252-3052
  4. HOW TO OBTAIN NORTH CAROLINA STATE’S SALES AND USE TAX EXEMPTION:
    1. 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.
      1. 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).
    2. Send them to:Department of Revenue P.O. Box 25000 Raleigh, NC 27640-0640
    3. There is no filing fee
    4. For more information, go to the website: dornc.com or call: (877) 252-3052
  5. HOW TO REGISTER WITH THE NORTH CAROLINA STATE’S SECRETARY OF STATE:
    1. File the application to register as a charitable organization, together with:
      1. 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.
    2.  Send them to: Department of the Secretary of State Charitable Solicitation Licensing Section P.O. Box 29622 Raleigh, NC 27626-0622
    3. The filing fee is from $0 to $200 (it depends on the revenues)
    4. 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.
    5. For more information, go to the website: sosnc.com or call: (919) 807-2214

ANNUAL FILING REQUIREMENTS TO MAINTAIN A NORTH CAROLINA NONPROFIT

  1. NORTH CAROLINA STATE’S SECRETARY OF STATE:
    1. File Annual Solicitation Renewal Form
      1. Note that the due date is 4 and a half months after the end of the fiscal year
    2.  Send it to: Department of the Secretary of State Charitable Solicitation Licensing Section P.O. Box 29622 Raleigh, NC 27626-0622
    3. The filing fee is from $0 to $200 (it depends on the revenues)
    4. 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.
    5. For more information, go to the website: ww.sosnc.com or call: (901) 807-2214
  2. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2.  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. 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.
    6. For Private Foundations: You are required to submit the Form 990-PF.
  3. NORTH CAROLINA STATE’S DEPARTMENT OF REVENUE:
    1. File Sales Tax Refund Form E-585
      1. Note that the due date is April 15th and October 15th
    2.  Send it to: Department of Revenue P.O. Box 25000 Raleigh, NC 27640-0640
    3. There is no filing fee
    4. For more information, go to the website dor.state.nc.us or call: (919) 733-7983