State Taxation and Nonprofit Organizations "is designed to provide nonprofit organizations with guidance regarding their filing and reporting obligations to the North Carolina Department of Revenue ("Department') for tax purposes." It gives an overview of provisions and filing requirements for nonprofits dealing with franchise and corporate income tax, sales tax, use tax, property tax, motor fuels tax, and withholding tax. Includes a frequently asked questions about particular forms of taxes for which nonprofits may be responsible. (NCDOR, 2022)
Principles and Practices
