Nonprofit corporation and charitable organization bill becomes law
The new law updates parts of North Carolina’s nonprofit corporation law, charitable organization disclosure rules and emergency video provisions.
RALEIGH — A bill changing state laws for nonprofit corporations, charitable organizations and emergency video provisions is now North Carolina law.
House Bill 517 became Session Law 2026-52 on July 8 after Gov. Josh Stein signed it July 7, according to the North Carolina General Assembly. The bill is titled “Modify Nonprofit Corp. Act/Charitable Org.” and lists no counties specifically cited.
The bill page lists Reps. Donnie Rhyne, Kyle Hall, Mike Chesser and Grant Lofton as primary sponsors, with additional sponsors from both parties. Its keywords include nonprofit corporations, charitable organizations, Secretary of State, notary public, electronic government, tax deductions and emergency video.
The enacted session law says the act makes various changes to the North Carolina Nonprofit Corporations Act, allows a charitable organization’s disclosure under state law to be satisfied by the acknowledgment required for a federal tax deduction, and modifies emergency video sunsetting provisions.
The law includes changes involving mergers and sales of assets by charitable or religious corporations. It also updates how certain nonprofit corporations may merge with unincorporated entities and other business entities.
The bill moved through both chambers before receiving final House concurrence June 30. The House concurred in the Senate committee substitute by a 111-1 vote. The Senate approved the bill on second reading June 24 by a 32-10 vote after adopting an amendment by a 41-1 vote.
The measure is statewide in scope because it changes laws governing nonprofit corporations and charitable organization disclosures across North Carolina, rather than applying to a single local government or county.
Editor’s note: This article was drafted with the assistance of artificial intelligence and was reviewed and fact-checked by a member of the NC Political News editorial team before publication.
