Legal Compliance Checklist for North Carolina Nonprofits


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 current edition includes recent changes to state laws on charitable solicitation, sales tax exemption, nonprofit raffles, and training programs, and details about proposed changes to federal labor and government contracting rules that could affect many nonprofit organizations. The checklist format 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.

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  • Current Nonprofit Members: Login to download your complimentary digital copy.
  • Current Sustainers/Associates:  You must be logged in to purchase a $15 discounted digital copy (discount reflected in Cart).

Non-Members may purchase a digital copy for $25.