INITIAL FILING REQUIREMENTS TO BECOME A NORTH CAROLINA NONPROFIT
- 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,
- Website: sosnc.com
- Phone: (919) 807-2225
- File the Articles of Incorporation
- 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,
- Website: www.irs.gov/charities
- Call:
- (800) 829–3676 (Form related questions)
- (800) 829–1040 (general information)
- File Form 1023
- 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,
- Website: dornc.com
- Phone: (877) 252-3052
- Answer to the questionnaire received from the Department of Revenue + a copy of the Articles of Incorporation and Bylaws.
- 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,
- Website: dornc.com
- Phone: (877) 252-3052
- 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.
- 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,
- Website: sosnc.com
- Phone: (919) 807-2214
- 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.
ANNUAL FILING REQUIREMENTS TO MAINTAIN A NORTH CAROLINA NONPROFIT
- 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,
- Website: ww.sos.nc.gov
- Phone: (901) 807-2214
- File Annual Solicitation Renewal Form
- 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.
- File the Annual Return Form 990
- 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,
- Website: dor.state.nc.us
- Phone: (919) 733-7983
- File Sales Tax Refund Form E-585