With your IRS Determination Letter in hand, make sure you familiarize yourself with
your state’s
requirements for recognizing your nonprofit’s tax-exempt status. This is an area
where requirements
vary state-by-state. Many states issue their own tax-exempt certificate that can be
used for sales
and use tax purposes, but it may require application and periodic renewal.
To file to obtain exemption from state income tax:
Agency: | North Carolina Department of Revenue |
Agency Fee: | $0 |
Notes: | Send your Articles of Incorporation, Bylaws, and other organizational documents along with your IRS Determination letter to the Department of Revenue. |
To file to obtain Sales and Use Tax Exemption:
Not required
North Carolina currently does not offer an exemption from sales tax. However, the state offers semiannual refunds for qualified organizations. You will file Form E585: Nonprofit and Governmental Entity Claim for Refund with the North Carolina Department of Revenue.
Apply for NC property tax exemption, if qualified, under the Machinery Act (G.S. 105282.1(a)).
Certain nonprofit organizations that purchase and use motor fuel may receive a quarterly refund for the
excise tax paid by applying with Form Gas 1200, Application for Refund of Road Tax Due on Motor Fuels
(G.S. 105449.106).