Change log

NC deadline rule: extension quote added; extension source url none → https://www.sosnc.gov/frequently_asked_questions/by_title/_charities

Source: sosnc.gov · send source

“all organizations who have a license in “current” standing receive a 60-day extension without having to request it.”

NC deadline rule: due event none → prior to soliciting

Source: sosnc.gov · send source

“License Required. — Unless exempted under G.S. 131F-3, a charitable organization, sponsor, or person that intends to solicit contributions in this State, to have funds solicited on its behalf, or to participate in a charitable sales promotion or sponsor sales promotion shall obtain a license by filing an application with the Department, obtaining approval of that application by the Department, and paying the applicable fee.”

NC deadline rule: extension days 60 → none; extension months none → 6; extension notes PRIMARY auto-extension: §131F-5(c) — renewal due "by the date of any applicable extension of the federal informational tax form filing date, whichever is later" — so any IRS Form 990 extension automatically extends the NC renewal date. ADDITIONAL discretionary 60-day extension under §131F-5(d) on written request for good cause shown. → First: organizations with a license in current standing receive a 60-day extension without request. Then: up to a 6-month IRS Form 8868 path if the organization asks before that 60 days expires and files Form 8868. G.S. 131F-5(c) also requires a copy of the federal automatic-extension application within seven days. Keep the 15th day of the fifth calendar month due.; extension auto granted 0 → 1; calculation notes NC renewal due 15th day of the 5th month after fiscal year end (FYE+5mo15d) per §131F-5(c) — same cadence as IRS Form 990. Calendar-year filers: May 15. CSL-101 form serves both initial and renewal (checkbox on the form distinguishes). Encoded as the 15th day of the 5th month after fiscal year end, from the verification quote. → Renewal due the 15th day of the fifth calendar month after fiscal year end (G.S. 131F-5(c)). Current-standing licensees get an automatic 60-day extension without request; a 6-month IRS path needs Form 8868.

Source: sosnc.gov · send source

“License Renewal. — The license shall be renewed on an annual basis. Any change in information from the original application for a license shall be filed annually on or before the fifteenth day of the fifth calendar month after the close of each fiscal year in which the charitable organization or sponsor solicited in this State, or by the date of any applicable extension of the federal informational tax form filing date, whichever is later.”