North Carolina Nonprofit Compliance

• Religious organizations
• Government agencies
• Any hospital licensed pursuant to Article 5 of Chapter 131E or Article 2 of Chapter 122C of the General Statutes
• Any noncommercial radio or television station
• A qualified community trust as provided in 26 C.F.R. § 1.170A-9(e)(10) through (e)(14)
• A bona fide volunteer or bona fide employee or salaried officer of a charitable organization or sponsor
• An attorney, investment counselor, or banker who advises a person to make a charitable contribution
• A volunteer fire department, REACT (Radio Emergency Associated Communications Teams), rescue squad, or emergency medical service
• A Young Men's Christian Association or a Young Women's Christian Association
• A nonprofit continuing care facility licensed under Article 64 of Chapter 58 of the General Statutes
• Any tax exempt nonprofit fire or emergency medical service organization involved in the sale of goods or services that does not ask for a donation

• Educational institutions approved by the Southern Association of Colleges and Schools or an equivalent regional accrediting body
• Educational institutions in compliance with Article 39 of Chapter 115C of the General Statutes
• Any foundation or department having an established identity with any of these educational institutions 
• Any organization with a membership that is composed solely of 20 or more educational institutions as defined in Chapter 131F of the General Statutes

Questionnaire for Exemption Under 131F-3(4)

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NC Stat § 131F-3(4)

Charities with less than $50,000 in contributions in any calendar year, so long as they do not:

• Compensate any officer, trustee/board member, organizer or incorporation, or salaried employee with a seat on the board or;
• Contract for compensation or plan to contract for compensation during the current registration year with a Fund-Raising Consultant or Solicitor

Request for Exemption Under 131F-3(3)

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NC Stat § 131F-3(3)

Charities with less than $50,000 in contributions in any calendar year, so long as they do not:

• Compensate any officer, trustee/board member, organizer or incorporation, or salaried employee with a seat on the board or;
• Contract for compensation or plan to contract for compensation during the current registration year with a Fund-Raising Consultant or Solicitor

Request for Exemption Under 131F-3(3) (Renewal)

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Annually by the 15th day of the 5th month following the close of your fiscal year.

Initial / Renewal License Application for Charities or Sponsors

Mail or online.

Depends on contributions received during the preceding fiscal year:

• $0 if contributions were less than $5,000
• $50 if contributions were at least $5,000 but less than $100,000
• $100 if contributions were at least $100,000 but less than $200,000
• $200 if contributions were $200,000 or more

2-3 weeks

• Note the list of attachments required.
• The CFO / treasurer must sign and it must be notarized.
• Some North Carolina counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
• If you will foreign qualify in North Carolina, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 6 months old when filing foreign qualification documents.

Domestic Applicants:

1. File entity formation documents with the North Carolina Secretary of State - Business Registration Division.
2. Submit an Initial License Application for Charities or Sponsors and all required attachments to the North Carolina Secretary of State - Charitable Solicitation Licensing Division.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in North Carolina. If not required, skip to number 3.
2. File foreign qualification documents with the North Carolina Secretary of State - Business Registration Division.
3. Submit an Initial License Application for Charities or Sponsors and all required attachments to the North Carolina Secretary of State - Charitable Solicitation Licensing Division.

• Either IRS form 990 or audited financials
• IRS determination letter
• List of officers and directors
• Professional fundraising contracts
• Proof of DBA/Fictitious Name filing in domicile state (if applicable)
• A certificate of good standing from the organization's home state (if applicable)
• Stamped Certificate of DBA or assumed name (for non-incorporated applicants only)
• North Carolina Fundraising Disclosure Form (one for each applicable contractual agreement or active contract within the last 12 months)

Initial / Renewal License Application for Charities or Sponsors

Mail or online.

Depends on contributions received during the preceding fiscal year:

• $0 if contributions were less than $5,000
• $50 if contributions were at least $5,000 but less than $100,000
• $100 if contributions were at least $100,000 but less than $200,000
• $200 if contributions were $200,000 or more

• Annually by the 15th day of the 5th month following the close of your fiscal year. So if your fiscal year ends December 31, renewal is due by May 15.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

Due dates for active charities are automatically extended for 2 months beyond the original due date. An additional 4 month extension can be obtained by sending a copy of IRS Form 8868 before the first extension expires.

• $25 for each month that passes after the due date. Capped at $900.
• Charities who do not renew their registration on time will receive a notice giving them 30 days to comply. If they complete the renewal within that period, no late fees apply.

• Note the list of attachments required (including annual financial report).

• Either IRS form 990 or audited financials
• List of officers and directors
• Professional fundraising contracts
• Certificate of good standing in home state
• Stamped Certificate of DBA or assumed name (for non-incorporated applicants only)
• North Carolina Fundraising Disclosure Form (one for each applicable contractual agreement or active contract within the last 12 months)

Fund Raising Disclosure Form for Charities or Sponsors

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Charities must submit a disclosure form for each contract they have with fundraising consultants, professional solicitors, and commercial co-venturers during initial charitable registration and with charitable renewal filings.

• Copies of contracts do not need to be submitted, but the disclosure form asks for a variety of contract details.
• Contracts with commercial coventurers must include:
  • The projected amounts of gross sales
  • The projected sales for each vending unit
  • The charitable organization or sponsor's share per unit, and
  • The charitable organization or sponsor's projected total dollar share

Initial / Renewal License Application for Charities or Sponsors

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Fiscal year can be changed during the standard renewal process.

Withdrawal Form for Charities or Sponsors

Mail

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• IRS form 990
• Audited financials (if applicable) 
• Annual Financial Report Form for immediately preceding fiscal year (if not submitting audited financials)
• Copy of Dissolution (if applicable)