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North Carolina law requires only one board member, but best practices recommend that you have at least five; a minimum of seven is preferable.
Unlike virtually every other state, nonprofits incorporated in North Carolina don't file basic annual reports.
The fees to start a nonprofit in North Carolina include a $60 fee with your Articles of Incorporation and a $275 fee for 501c3s when filing for tax-exempt status with the IRS.
Nonprofits with $50,000 or less in annual gross receipts must file a Form 990-N (e-Postcard). Very small nonprofits with budgets under $5,000 do need to file, even if they are not required to file Form 1023.
Here are the details. Choose directors for your nonprofit. Choose a name for your nonprofit. Appoint a registered agent. File North Carolina nonprofit Articles of Organization. Prepare nonprofit bylaws. Hold a meeting of your board of directors. Obtain an employer identification number (EIN). Obtain business licenses.