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North Carolina Charitable Solicitation License and Renewal

North Carolina at a glance

Registration
Required, unless an exemption applies. Secretary of State, Charities Division handles it. Source
Filing
CSL-101. Source
Renewal
Your renewal is due the 15th day of the 5th month after your fiscal year end. Source
Renewal fee
$0 to $200, by band. Source
Late filing
A late fee applies, in the words of the source. Source
Extension
Extension available with IRS Form 8868. Source
Exemptions
13 listed, each quoted. Source

Every deadline, fee and exemption quotes its source and links to it.

Overview

Regulatory Agency
Secretary of State, Charities Division
Registration Required
Yes

Track your North Carolina deadlines automatically

Your North Carolina renewal is due the 15th day of the 5th month after your fiscal year end. CharityFile emails reminders before that date. Reminders need a paid plan or a live trial. Initial registration is due prior to soliciting.

Track My North Carolina Filings →

Fee Schedule

Charitable contributionsFee
less than $5,000$0
Source: sosnc.gov · verified September 15, 2026 (1 mo ago) · 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.”
$5,000 or more but less than $100,000$50
Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
“Fifty dollars ($50.00), if the contributions received for the last fiscal year were less than one hundred thousand dollars ($100,000).”
$100,000 or more but less than $200,000$100
Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
“One hundred dollars ($100.00), if the contributions received for the last fiscal year were one hundred thousand dollars ($100,000) or more, but less than two hundred thousand dollars ($200,000).”
$200,000 or more$200
Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
“Two hundred dollars ($200.00), if the contributions received for the last fiscal year were two hundred thousand dollars ($200,000) or more.”

These bands are set by the charitable contributions your organisation receives, not by its total revenue. The two differ in both directions: revenue adds programme and rental income, but is also net of investment losses, so it can fall below contributions. Check your contributions figure before assuming a band.

Late filing fee

  • Late fee 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.” — sosnc.gov

Annual filing

Your renewal is due the 15th day of the 5th month after your fiscal year end

Extension available with IRS Form 8868. North Carolina honors a timely IRS Form 8868 for this filing. The final deadline is 6 months after the original due date if Form 8868 is timely filed. Form 990-N cannot be extended with Form 8868.

  • Extension source: “all organizations who have a license in “current” standing receive a 60-day extension without having to request it.” — sosnc.gov
Source: sosnc.gov · verified September 14, 2026 (1 mo ago) · 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.”

Required Documents

CSL-101. Forms and instructions: Agency page

  • CSL 101 License Application

    For the initial registration

    Source: sosnc.gov · verified September 15, 2026 (1 mo ago) · send source
    “The initial application for a license for a charitable organization or sponsor shall be submitted on a form provided by the Department, signed under oath by the treasurer or chief fiscal officer of the charitable organization or sponsor, and shall include the following:”
  • IRS Determination Letter

    For the initial registration

    When: 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.

    Source: sosnc.gov · verified September 15, 2026 (1 mo ago) · send source
    “With initial licensing only, when and where the organization was established, the tax-exempt status of the organization, and a copy of any federal tax exemption determination letter. If the charitable organization or sponsor has not received a federal tax exemption determination letter at the time of initial licensing, a copy of the determination shall be filed with the Department within 30 days after receipt of the determination by the charitable organization or sponsor.”
  • IRS Form 990

    For the renewal

    When: 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.

    Source: sosnc.gov · verified September 15, 2026 (1 mo ago) · send source
    “All 990's must be signed and dated. 990-N is NOT accepted for licensure. In addition, Schedule A is required with Form 990”

Exemptions

  • Community trust

    A qualified community trust as provided in 26 C.F.R. § 1.170A-9(e)(10) through…

    Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
    “A qualified community trust as provided in 26 C.F.R. § 1.170A-9(e)(10) through (e)(14).”
  • Continuing care facility

    A nonprofit continuing care facility licensed under Article 64 of Chapter 58 of…

    Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
    “A nonprofit continuing care facility licensed under Article 64 of Chapter 58 of the General Statutes.”
  • Educational institution

    Any educational institution

    Source: ncleg.gov · verified September 15, 2026 (1 mo ago) · 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.”
  • Fire EMS no donation request

    Any tax exempt nonprofit fire or emergency medical service organization…

    Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
    “Any tax exempt nonprofit fire or emergency medical service organization involved in the sale of goods or services that does not ask for a donation.”
  • Government agencies
    Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
    “Solicitation of charitable contributions by the federal, State, or local government, or any of their agencies.”
  • Hospital

    Any hospital licensed pursuant to Article 5 of Chapter 131E or Article 2 of…

    Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
    “Any hospital licensed pursuant to Article 5 of Chapter 131E or Article 2 of Chapter 122C of the General Statutes and any foundation or department having an established identity with that hospital if the governing board of the hospital, authorizes the solicitation and receives an accounting of the funds collected and expended.”
  • Noncommercial broadcast

    Any noncommercial radio or television station.

    Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
    “Any noncommercial radio or television station.”
  • Professional advising donor
    Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
    “An attorney, investment counselor, or banker who advises a person to make a charitable contribution.”
  • Religious institution

    Any person who solicits charitable contributions for a religious institution.

    Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
    “Any person who solicits charitable contributions for a religious institution.”
  • Small organization under $50,000

    Any person who receives less than fifty thousand dollars ($50

    Threshold: $50,000 (contributions)

    Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
    “Any person who receives less than fifty thousand dollars ($50,000) in contributions in any calendar year and does not provide compensation to any officer, trustee, organizer, incorporator, fund-raiser, or solicitor.”
  • Volunteer employee officer

    A bona fide volunteer or bona fide employee or salaried officer of a charitable…

    Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
    “A bona fide volunteer or bona fide employee or salaried officer of a charitable organization or sponsor.”
  • Volunteer fire EMS rescue

    A volunteer fire department

    Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
    “A volunteer fire department, REACT (Radio Emergency Associated Communications Teams), rescue squad, or emergency medical service.”
  • YMCA YWCA

    A Young Men's Christian Association or a Young Women's Christian Association.

    Source: sosnc.gov · verified April 29, 2026 (5 mo ago) · send source
    “A Young Men's Christian Association or a Young Women's Christian Association.”

Duties that apply only to some organizations

  • If the organization has an IRS filing extension

    “A charitable organization or sponsor whose federal informational tax form filing date has been extended pursuant to filing the federal application for automatic extension shall, within seven days after filing the application for automatic extension, notify the Department that the license renewal period is extended by forwarding a copy of the application to the Department.”

    Source: sosnc.gov · verified September 15, 2026 (1 mo ago) · send source

Enforcement in North Carolina

Penalties

Except as otherwise provided in this Chapter and in addition to any administrative or civil penalties, any person who willfully and knowingly violates a provision of this Chapter commits a Class 1 misdemeanor.

Source: N.C. Gen. Stat. § 131F-22 (Charitable Solicitation Act) · verified September 23, 2026 (23 days ago) · send source
“Except as otherwise provided in this Chapter and in addition to any administrative or civil penalties, any person who willfully and knowingly violates a provision of this Chapter commits a Class 1 misdemeanor.”

Frequently Asked Questions

Does North Carolina require charitable solicitation registration?

Yes. North Carolina requires charitable organizations, as its statute defines them, to register. The Secretary of State, Charities Division handles registration.

Source: sosnc.gov · verified September 15, 2026 (1 mo ago) · 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.”

How much does North Carolina charitable registration cost?

Annual filing fees in North Carolina range from $0 to $200. Fee depends on charitable contributions. Specifically: $0 for organizations with contributions less than $5,000; $50 for organizations with contributions $5,000 or more but less than $100,000; $100 for organizations with contributions $100,000 or more but less than $200,000; $200 for organizations with contributions $200,000 or more.

When is the North Carolina charitable registration filing deadline?

In North Carolina, your renewal is due the 15th day of the 5th month after your fiscal year end. Initial registration is due prior to soliciting. Extension available with IRS Form 8868. North Carolina honors a timely IRS Form 8868 for this filing. The final deadline is 6 months after the original due date if Form 8868 is timely filed. Form 990-N cannot be extended with Form 8868.

Source: sosnc.gov · send source
“all organizations who have a license in “current” standing receive a 60-day extension without having to request it.”

What documents are required for North Carolina charitable registration renewal?

The primary form is CSL-101. Forms and instructions: https://www.sosnc.gov/divisions/charities

Are there any exemptions from North Carolina charitable registration?

Yes. This guide cites these North Carolina exemptions:

  • Community trust
  • Continuing care facility
  • Educational institution
  • Fire EMS no donation request
  • Government agencies
  • Hospital
  • Noncommercial broadcast
  • Professional advising donor
  • Religious institution
  • Small organization under $50,000
  • Volunteer employee officer
  • Volunteer fire EMS rescue
  • YMCA YWCA
  • Whether an exemption applies depends on your facts. Read the quoted source above.

Where do I file North Carolina charitable registration?

Filings go to the Secretary of State, Charities Division; the agency page names the current method.

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