North Carolina Nonprofit Compliance Calendar

Federal filings (IRS)

• Federal 990 / 990-EZ / 990-N / 990-PF
  IRS Form 990 series — annual information return
  Due: 15th day of 5th month after fiscal year end (May 15 calendar-year)
  3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.
  Filing details →
• Federal 8868
  Form 8868 — automatic 6-month extension
  Due: On or before the original 990 due date
  Extends 990 deadline 6 months (Nov 15 calendar-year).
  Filing details →
• Federal 941
  Form 941 — quarterly payroll tax
  Due: Apr 30, Jul 31, Oct 31, Jan 31
  Penalties + interest on late deposits.
  Filing details →

North Carolina state filings

• North Carolina N/A
  No nonprofit corporate annual report in North Carolina
  North Carolina does NOT require nonprofit corporations to file a state corporate annual report (unlike business corporations/LLCs). File federal Form 990 series with the IRS. The recurring NC filing is the charitable solicitation license renewal (see below).
  Filing details →
• North Carolina Charitable Solicitation License Renewal
  North Carolina charitable solicitation license renewal (Secretary of State, Charities Division)
  Due: 15th day of the 5th month after fiscal year end (May 15 calendar-year); automatic 60-day extension for orgs in good standing, +30 days by fax with IRS Form 8868
  Fee scales with gross contributions. Late fees/penalties for missing the deadline. Cannot legally solicit if the license lapses. Register before soliciting.
  Filing details →

North Carolina requirements overview

Registration: File Articles of Incorporation with the North Carolina Secretary of State. Apply for state tax exemption with the NC Department of Revenue.

Annual filing: North Carolina does not require a separate state annual report for nonprofits. File IRS Form 990 series annually. Charitable solicitation license must be renewed annually.

Solicitation: Register with the NC Secretary of State's Charitable Solicitation Licensing Section before soliciting donations. Renew the Charitable Solicitation License annually by May 15 (for calendar-year organizations). Application fee is $200 initially, $200 for annual renewal.