Legal Compliance Checklist for North Carolina Nonprofits

2022 Legal Compliance ChecklistGet the up-to-date Legal Compliance Checklist!

Created by the North Carolina Center for Nonprofits and updated annually, the Legal Compliance Checklist for North Carolina Nonprofits outlines laws that affect North Carolina nonprofits’ governance, finances, advocacy, human resources, and fundraising.

The November 2023 edition includes recent changes to state laws on charitable solicitation, sales tax exemption, nonprofit raffles, and training programs, and information about proposed changes to federal labor and government contracting rules that could affect many nonprofit organizations. The checklist format now allows room for nonprofit staff and board members to make notes about additional actions their organizations may need to take on each item.

©2023, North Carolina Center for Nonprofit Organizations, Inc. All rights reserved. Written approval is required for any reprint or redistribution.

This checklist is not intended to give legal advice and should not be relied on without your attorney’s counsel. It is primarily a compliance tool for IRS Section 501(c)(3) public charities incorporated and operated in North Carolina. Private foundations and nonprofits classified as tax-exempt under other Internal Revenue Code sections may be subject to different rules and regulations.