North Carolina legislation · 2025-2026 Session
North Carolina H517: Modify Nonprofit Corp. Act/Charitable Org.
Status: Signed into law, July 8, 2026
What the bill says
An act to make various changes to the north carolina nonprofit corporations act and to allow a charitable organization's disclosure under state law to be satisfied by the acknowledgement required for a tax deduction under federal law and to modify the emergency video sunsets.
From the amended text:
AN ACT TO MAKE VARIOUS CHANGES TO THE NORTH CAROLINA NONPROFIT CORPORATIONS ACT AND TO ALLOW A CHARITABLE ORGANIZATION'S DISCLOSURE UNDER STATE LAW TO BE SATISFIED BY THE ACKNOWLEDGEMENT REQUIRED FOR A TAX DEDUCTION UNDER FEDERAL LAW AND TO MODIFY THE EMERGENCY VIDEO SUNSETS. The General Assembly of North Carolina enacts: PART I. MODIFY LIMITATIONS ON MERGERS AND SALES OF ASSETS SECTION 1.(a) G.S. 55A-11-02 reads as rewritten: "§ 55A-11-02. Limitations on mergers by charitable or religious corporations. (a) Without the prior approval of the superior court in a proceeding in which the Attorney General has been given written notice, a charitable or religious corporation may merge only with any of the following: ... (5) A limited liability company that satisfies both of the following conditions: a. Its sole member is a domestic or foreign corporation that is exempt from income tax under section 501(c)(3) of the Internal Revenue Code of 1986 or any successor section. b. It is disregarded for income tax purposes but would be eligible for an exemption under section 501(c)(3) of the Internal Revenue Code of 1986 or any successor section if it were not disregarded for income tax purposes. ...." SECTION 1.(b) G.S. 55A-11-09 reads as rewritten: "§ 55A-11-09. Merger with unincorporated entity. (a) As used in this section, "business entity" means a (i) domestic …
Sponsors
- Rhyne, Heather H. (R, 97) · primary sponsor
- Hall, Kyle (R, 91) · primary sponsor
- Chesser, Allen (R, 25) · primary sponsor
- Lofton, Brandon (D, 104) · primary sponsor
- Ager, Eric (D, 114)
- Brown, Kanika (D, 71)
- Brown, Terry M. (D, 92)
- Hawkins, Zack (D, 31)
- Johnson, Todd (R, 35)
- Lowery (R)
- Pickett, Ray (R, 93)
- Ross, Stephen M. (R, 63)
Latest actions
- : Ch. SL 2026-52
- : Signed by Gov. 7/7/2026
- : Pres. To Gov. 7/2/2026
- : Ratified
- : Ordered Enrolled
- : Concurred In S Com Sub
- : Placed On Cal For 06/30/2026
- : Cal Pursuant 36(b)
- : Regular Message Received For Concurrence in S Com Sub
- : Regular Message Sent To House
Votes
- Modify Nonprofit Corporations Act/Charitable Organizations. M11 Concur (June 30, 2026): 111 yea, 1 nay, passed
- Modify Nonprofit Corp. Act/Charitable Org. Second Reading (June 24, 2026): 32 yea, 10 nay, passed
- Modify Nonprofit Corp. Act/Charitable Org. Amendment 1 (June 24, 2026): 41 yea, 1 nay, passed
- Modify Nonprofit Corp. Act/Charitable Org. Second Reading (June 25, 2025): 107 yea, 1 nay, passed
Subjects: COUNCIL OF STATE, CORPORATIONS, NONPROFIT, COMMERCE, PUBLIC, SECRETARY OF STATE, TAX DEDUCTIONS, NGOS, REPORTING
Common questions
- What is H517?
- H517 is a bill in the North Carolina Legislature (2025-2026 Session): Modify Nonprofit Corp. Act/Charitable Org.
- What does H517 do?
- In its own words: An act to make various changes to the north carolina nonprofit corporations act and to allow a charitable organization's disclosure under state law to be satisfied by the acknowledgement required for a tax deduction under federal law and to modify the emergency video sunsets.
- What is the status of H517?
- Signed into law as of July 8, 2026. Latest action: Ch. SL 2026-52 (July 8, 2026).
- Who sponsored H517?
- Rhyne, Heather H. (R, 97), with 11 co-sponsors.
- Where is the official record for H517?
- On the North Carolina Legislature website: https://www.ncleg.gov/BillLookUp/2025/H517
Source: official North Carolina record. Tracked by Delilah, AI for legislation across all 50 states and Congress.