NC Nonprofit Corporations to File Annual Reports

Starting in 2027, nonprofit corporations — including incorporated HOAs — will be required annually to update routine corporate contact information together with information about officers themselves.

Under a new law signed by Governor Josh Stein in July, both domestic and foreign nonprofit corporations ‒ including, for example, incorporated homeowners associations ‒ are required to file annual reports for the purposes of updating basic contact information for both the organization itself as well as its current roster of officers.

Session Law 2026-52 (HB 517) requires such organizations to register their name, street address, email address, and the telephone number of its principal office.  Notably, however, the organization must also provide the names, titles and business street address of their principal officers and the mailing address, email address and telephone number of “an individual who is authorized to provide information regarding persons with the authority to bind the corporation.”

The law may be found in section 55A-16-22.1 of the North Carolina General Statutes.

Nonprofit corporations must pay a fee to file the annual reports ‒ $18.00 if the filing is made electronically and $25.00 if submitted in paper form.

The reports are due by November 15 of each year, beginning in 2027.

As of this writing, the North Carolina Secretary of State has not published a form by which to comply with the law’s requirements.