CharityFile
Sign in

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.

Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 4 database migrations and 16 fact changes affecting NC.Show all →

Fact changes

Oct 14, 2026

  • Oct 14, 2026
    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.”
    Made by: CharityFile operator
  • Oct 14, 2026
    NC fee schedule: source url https://www.sosnc.gov/webfiles/documents/guides/charities/statutes_and_rules.pdf → https://www.sosnc.gov/webfiles/documents/forms/charities/charities_sponsors/initial_renewal_license_application_2023.pdf; source quote replaced
    Source: sosnc.gov · send source
    “$25.00 per month starting the 16th day following expiration of either the 2-month or 6-month extension of time to file the required annual renewal application.”
    Made by: CharityFile operator

Sep 23, 2026

  • Sep 23, 2026
    NC penalty: short label North Carolina ($1,000 per violation administrative + $10,000 per violation civil + Class 1 misdemeanor) → North Carolina (Class 1 misdemeanor for a willful and knowing violation, in addition to any administrative or civil penalties, per G.S. 131F-22); source cite NCGS §131F-22, §131F-23(e)(1), §131F-24(a) (Charitable Solicitation Act) → N.C. Gen. Stat. § 131F-22 (Charitable Solicitation Act); source quote replaced
    Made by: CharityFile operator

Sep 15, 2026

  • Sep 15, 2026
    NC required attachment: source url none → https://www.sosnc.gov/webfiles/documents/forms/charities/charities_sponsors/initial_renewal_license_application_2023.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NC required attachment: source url none → https://www.sosnc.gov/webfiles/documents/guides/charities/statutes_and_rules.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • Sep 15, 2026
    NC required attachment: source url none → https://www.sosnc.gov/webfiles/documents/guides/charities/statutes_and_rules.pdf; source quote added; verification status unverified → verified
    Made by: not recorded
  • 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 15, 2026
    NC conditional duty added: condition kind irs_extension; source url https://www.sosnc.gov/webfiles/documents/guides/charities/statutes_and_rules.pdf; verification status verified
    Made by: not recorded
  • Sep 15, 2026
    NC fee schedule: threshold basis none → contributions
    Source: sosnc.gov · send source
    “A licensed charitable organization or sponsor that received less than five thousand dollars ($5,000) in the last calendar or fiscal year shall not pay a fee.”
    Made by: not recorded
  • Sep 15, 2026
    NC fee schedule: threshold basis none → contributions
    Source: sosnc.gov · send source
    “A licensed charitable organization or sponsor that received less than five thousand dollars ($5,000) in the last calendar or fiscal year shall not pay a fee.”
    Made by: not recorded
  • Sep 15, 2026
    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.”
    Made by: not recorded

Sep 14, 2026

  • Sep 14, 2026
    NC required attachment: description Federal annual return → One of the CSL 101 item 23 financial options. 990-N is not accepted for licensure.; is conditional 0 → 1; condition description none → At least one of signed IRS Form 990 or 990-EZ (Schedule A with Form 990), an audited financial statement, or the NC Annual Financial Report Form (CSL-115). 990-N is not accepted.
    Made by: not recorded
  • Sep 14, 2026
    NC required attachment: attachment name Articles of Incorporation → IRS Determination Letter; description Formation documents → Copy of any federal tax exemption determination letter (G.S. 131F-6(a)(14)).; is conditional 0 → 1; condition description none → Federal tax exemption determination letter; file within 30 days after receipt if not yet issued. Non-NC corporations also file a Certificate of Existence or Good Standing.
    Made by: not recorded
  • Sep 14, 2026
    NC penalty: criminal scope organization → both; source quote replaced
    Made by: not recorded
  • 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
  • Sep 14, 2026
    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.”
    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.