INITIAL FILING REQUIREMENTS TO BECOME A NORTH CAROLINA NONPROFIT

1. HOW TO INCORPORATE IN NORTH CAROLINA STATE:
   • Submit Articles of Incorporation:
     • Send to: Department of Secretary of State Corporations Division PO Box 29622 Raleigh, NC 27626
     • The filing fee is $60
     • For more information,
       • Website: https://www.sosnc.gov/
       • Phone: (919) 807-2225
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • File Form 1023 online at Pay.gov.
     • Filing fee is $600 ($275 for 1023-EZ Form)
     • For more information,
       • Website: www.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:
   • 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:
     • For more information,
       • Website: https://www.ncdor.gov/
       • Phone: (877) 252-3052
4. HOW TO OBTAIN NORTH CAROLINA STATE’S SALES AND USE TAX EXEMPTION:
   • File the Charitable Organization Application, together with: a copy of the IRS 501(c) (3) Determination Letter
     • Send to: Department of Revenue PO Box 25000 Raleigh, NC 27640
     • The filing fee is $0
     • For more information,
       • Website: https://www.ncdor.gov/
       • Phone: (877) 252-3052
5. HOW TO 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:
     • Send to: Department of the Secretary of State Charitable Solicitation Licensing Selection PO Box 29622 Raleigh, NC 27622
     • For more Information:
       • Phone: (919) 807-2214
       • Web Site: www.sosnc.gov/
     • Filing Fee: $0-$200 (depending on revenues)

ANNUAL FILING REQUIREMENTS TO MAINTAIN A NORTH CAROLINA NONPROFIT

1. NORTH CAROLINA SECRETARY OF STATE:
   • File Annual Solicitation Renewal Form Here:
     • Note that the due date is 4 and 1/2 months after the end of the fiscal year.
     • Send to: Department of the Secretary of State Charitable Solicitation Licensing Section PO Box 29622 Raleigh, NC 27626-0622
     • The filing fee is $0-200 (depending on revenues)
     • For more information,
       • Website: https://www.sosnc.gov/frequently_asked_questions/by_title/_charities_general_public
       • Phone: (919) 807-2214
2. INTERNAL REVENUE SERVICE:
   • File the Annual Return Form 990 with an online provider.
     • Note that the due date is 4 and a half months after the end of fiscal year.
     • Online provider list can be found here.
     • 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 DEPARTMENT OF REVENUE:
   • File E-585 (Sales Tax Refund)
     • Note that the due date is April 15 and October 15
     • Send to: Department of Revenue PO Box 25000 Raleigh, NC 27640-0640
     • The filing fee is $0
     • For more information,
       • Website: https://www.ncdor.gov/
       • Phone: (919) 733-7983