Starting a nonprofit in North Carolina

Incorporation

Filing

Form N-01 — Articles of Incorporation, Nonprofit Corporation

Agency

North Carolina Secretary of State

State fee

$60 — never marked up by us

Processing

5–7 business days standard; faster online

Expedite

$100 for 24-hour service; $200 for same-day

Watch out

• Form N-01's default text does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — they must be added as attached provisions, which most DIY filers miss.
• You must state whether the corporation will have members and whether it is a charitable or religious corporation.
• Only one director is required by statute, but the IRS strongly prefers three or more unrelated directors for 501(c)(3) approval.

Ongoing compliance

Registered agent

Must have a North Carolina street address; an individual resident or registered agent company may serve.

Charitable registration

Required — North Carolina Secretary of State, Charitable Solicitation Licensing Division. Initial: $0–$200 initial license fee, scaled to contributions received. Renewal: Annually, within 4.5 months of fiscal year end. Required before soliciting; organizations under $25,000 in receipts with no paid staff may claim an exemption but must file for it.

Annual report

Nonprofit corporations are exempt from the Secretary of State annual report

State tax exemption

Send the IRS determination letter and articles to the NC Department of Revenue for corporate income/franchise exemption. There is no sales tax exemption at purchase — qualifying nonprofits instead file semiannual refund claims for sales tax paid.