North Carolina's legislature passed a new law this year: House Bill 517, also called Session Law 2026-52. It creates a new annual report requirement for nonprofits. Starting January 1, 2027, every nonprofit registered in North Carolina must file an annual report with the Secretary of State. This includes nonprofits based in North Carolina and nonprofits based elsewhere that are registered to do business there. The first report is due November 15, 2027. Before this law, North Carolina did not require nonprofits to file any annual report at all.

We want to help you understand this new rule and get ready for it early.

What the New Annual Report Must Include

Your annual report must include a few key details about your organization:

• Your organization's name and the state where it was formed
• Your registered office address and your registered agent's name and email
• Your principal office address and phone number
• The names and addresses of your top officers, plus one contact person
• A short description of what your organization does

The filing fee is $25 for paper filings and $18 for online filings.

Who Has to File?

Any nonprofit formed in North Carolina must file. So must any out-of-state nonprofit that is registered to do business there.

Your first report is due by November 15 of the year after your nonprofit was formed. If your nonprofit is based elsewhere, it's due the year after you registered in North Carolina. After that, you file every year, for as long as you're active in the state.

What Happens If You Miss the Deadline?

If the Secretary of State doesn't get your report within 60 days of the due date, they may treat it as late. A late report can lead to your nonprofit being shut down by the state. This is called administrative dissolution.

If you get a notice that something is missing from your report, you have 30 days to fix it. Fix it in time, and your report still counts as on time.

The state is also offering some help during the transition. Through January 1, 2029, the state may waive the reinstatement fee. This applies only if your nonprofit was shut down because of a late annual report. That's a helpful safety net,but it's still best to avoid needing it.

What This Means for Your Organization

This is a new filing requirement that repeats every year. North Carolina is simply catching up to most other states, which already require some kind of annual report.

Start getting ready now. Make sure your registered agent and office address are correct. Decide who on your team will own this filing. Then mark November 15 on your calendar as a yearly deadline.

How Labyrinth Can Help

A new deadline is one more thing to track. Missing it can cost your organization its good standing with the state. Labyrinth's Managed Annual Report Service handles it for you. We track your deadline, prepare your report, file it with the Secretary of State, and monitor your compliance year after year.

Sign up for Labyrinth's Managed Annual Report Service so you never have to track this filing yourself.