NC Requirements related to operation of a Friends group

Legal Compliance Checklist for NC Nonprofit—FONCPL members may request a copy from FONCPL President—it is updated yearly by the NC Center for Nonprofits

NC Sales Taxation and Nonprofit Organizations Link to NC General Statutes
NC Nonprofit Corporations Act NCGS Chapter 55A—applies to Friends

These links were last checked in December 2020. Please email the FONCPL webmaster to report any broken links or any additional resources you recommend. We have purposely not included Federal and State links regarding employees as very few Friends pay employees or independent consultants.