Change log

Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.

See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.

244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.

Showing 1 database migration and 2 fact changes affecting NC in exemption.Show all →

Fact changes

Sep 15, 2026

  • Sep 15, 2026
    NC exemption: source url https://www.sosnc.gov/webfiles/documents/guides/charities/statutes_and_rules.pdf → https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/ByChapter/Chapter_131F.html; source quote replaced
    Source: ncleg.gov · send source
    “Any educational institution, the curriculum of which, in whole or in part, is registered, approved, or accredited by the Southern Association of Colleges and Schools or an equivalent regional accrediting body, any educational institution 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, and any organization with a membership that is composed solely of 20 or more educational institutions as defined under this Chapter.”
    Made by: not recorded

Sep 14, 2026

  • Sep 14, 2026
    NC exemption: description Educational institutions whose curriculum is registered/approved/accredited by the Southern Association of Colleges and Schools or equivalent regional body, plus institutions in compliance with NC Article 39 of Chapter 115C, foundations established with such institutions, AND organizations with 20+ educational-institution members are FULLY exempt under §131F-3(4). Optional Form CSL-103 (Education Exemption Questionnaire) processed within 10 days for written confirmation. → Educational institutions whose curriculum is registered, approved, or accredited by the Southern Association of Colleges and Schools or an equivalent regional accrediting body; educational institutions in compliance with Article 39 of Chapter 115C; a foundation or department having an established identity with any of these; and an organization whose membership is composed solely of 20 or more educational institutions (G.S. 131F-3(4)). Optional CSL-103 confirmation is not a 10-day processing duty of this exemption.; source quote replaced
    Source: sosnc.gov · send source
    “Any educational institution, the curriculum of which, in whole or in part, is registered, approved, or accredited by the Southern Association of Colleges and Schools or an equivalent regional accrediting body”
    Made by: not recorded

Applied migrations

April 2026

Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.