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 2026 checklist is reformatted, updated, and expanded with current information and resources on nonprofit corporate governance, federal tax laws, employment laws, rules for nonprofits with federal and state grants, and intellectual property laws applicable to nonprofits, among many other changes.
©2026 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.
- Current Nonprofit Members: Login to download your complimentary digital copy.
- Current Sustainers/Associates: You must be logged in to purchase a $25 discounted digital copy (discount reflected in Cart).
Non-Members may purchase a digital copy for $50.
