At a glance
Filing agency
NC Secretary of State
Formation fees
Corporation $125 · LLC $125 · Nonprofit $60
Standard processing
Online filings are typically processed within a few business days. Paper filings take longer. Expedited service is available with 24-hour and same-day options for an additional fee.
Annual requirement
LLCs file a $200 annual report by April 15. Corporations file a $25 report by the 15th day of the fourth month after fiscal year end (often April 15). Nonprofits must file a new annual report beginning in 2027.
Newspaper publication
Not required for new corporations, LLCs, or nonprofits
Forming a business in North Carolina
North Carolina has a business-friendly formation process and a Secretary of State that handles entity registrations through an online portal. The state’s formation fees are moderate, but its annual report fees are not uniform: LLCs pay substantially more than corporations, and nonprofits have historically been exempt from annual reports.
That nonprofit exemption is changing. A new law requires North Carolina nonprofit corporations to file annual reports beginning in 2027. This guide explains the corporation, LLC, and nonprofit paths, the current fees, and the annual report calendar, including the upcoming nonprofit requirement.
Corporation, LLC, or nonprofit?
The right structure depends on how the business will be owned, managed, financed, and taxed.
A corporation is designed for centralized management and outside investment. An LLC offers
liability protection with more flexible management and tax treatment. A nonprofit corporation
is for an organization operated for a charitable, educational, religious, or other exempt purpose.
Business corporation in North Carolina
A North Carolina business corporation is created by filing Articles of Incorporation with the Secretary of State. The filing identifies the registered agent, principal office, and initial directors.
| Formation document | Articles of Incorporation |
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| State filing fee | $125 |
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| Annual filing | Annual Report — due 15th day of the 4th month after fiscal year end (often April 15); $25 paper; $20 online. The report is filed with the Secretary of State. |
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| Tax treatment | A North Carolina corporation is a C corporation by default, with S corporation status available by federal election. The corporation may owe North Carolina corporate income tax and other state taxes. |
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| Best for | Businesses that want a formal board-and-shareholder structure, outside investment, or a structure familiar to lenders and institutional partners. |
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- A corporate name that is distinguishable and includes a required designator.
- A North Carolina registered agent and registered office with a physical street address.
- The principal office address and initial directors.
- The incorporator’s signature and any required name consent or professional approval.
Start a North Carolina Corporation FilingLimited liability company in North Carolina
A North Carolina LLC is formed by filing Articles of Organization. The LLC files an annual report by April 15 each year, and the state fee is $200, which is higher than the corporation annual report fee.
| Formation document | Articles of Organization |
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| State filing fee | $125 |
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| Annual filing | Annual Report — due April 15; $200 paper; $203 online. A $200 late fee applies after the deadline. |
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| Tax treatment | A North Carolina LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. North Carolina may impose entity-level taxes and fees depending on the LLC’s classification and activity. |
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| Best for | Owner-managed businesses, professional practices, real estate holdings, and startups that want liability protection with flexible management. |
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- An LLC name that includes Limited Liability Company, LLC, L.L.C., or another accepted designator.
- A North Carolina registered agent and a physical North Carolina street address.
- The principal office address and the name and address of each manager or member, as applicable.
- A written operating agreement, which is not filed with the state but is important for governance.
Start a North Carolina LLC FilingNonprofit corporation in North Carolina
A North Carolina nonprofit corporation files nonprofit Articles of Incorporation. Nonprofits have historically not filed an annual report, but a new requirement beginning in 2027 changes that for most organizations.
| Formation document | Articles of Incorporation – Nonprofit |
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| State filing fee | $60 |
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| Annual filing | Annual Report (starting in 2027) — due November 15 beginning in 2027; $25 paper; $18 online. The new nonprofit annual report requirement was enacted in 2026 and begins with the 2027 reporting year. |
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| Tax treatment | North Carolina nonprofit corporation status does not automatically create federal tax exemption. The organization must apply to the IRS and may need separate North Carolina tax exemption and charitable registration. |
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| Best for | Charitable, educational, religious, civic, and membership organizations that want a formal nonprofit structure. |
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- A nonprofit name that meets North Carolina naming rules.
- A North Carolina registered agent and registered office.
- A statement of nonprofit purpose and the required IRS language if seeking 501(c)(3) status.
- The incorporator, initial directors, and bylaws adopted after formation.
Start a North Carolina Nonprofit Filing North Carolina entity comparison
| Factor | Corporation | LLC | Nonprofit |
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| Formation document | Articles of Incorporation | Articles of Organization | Articles of Incorporation – Nonprofit |
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| State filing fee | $125 | $125 | $60 |
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| Annual filing | Annual Report | Annual Report | Annual Report (starting in 2027) |
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| Tax treatment | A North Carolina corporation is a C corporation by default, with S corporation status available by federal election. The corporation may owe North Carolina corporate income tax and other state taxes. | A North Carolina LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. North Carolina may impose entity-level taxes and fees depending on the LLC’s classification and activity. | North Carolina nonprofit corporation status does not automatically create federal tax exemption. The organization must apply to the IRS and may need separate North Carolina tax exemption and charitable registration. |
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| Best for | Businesses that want a formal board-and-shareholder structure, outside investment, or a structure familiar to lenders and institutional partners. | Owner-managed businesses, professional practices, real estate holdings, and startups that want liability protection with flexible management. | Charitable, educational, religious, civic, and membership organizations that want a formal nonprofit structure. |
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LLCs pay a higher annual report fee than corporations
North Carolina LLCs file an annual report by April 15 and pay $200, or $203 with the online processing fee. Corporations file by the 15th day of the fourth month after their fiscal year ends and pay $25, or $20 online. The difference is significant for a small business and should be included in the cost comparison.
A $200 late fee applies to LLC reports filed after the deadline, and continued delinquency can lead to administrative dissolution. The report updates the registered agent, principal office, and management information.
Nonprofits get a new annual report requirement in 2027
North Carolina historically did not require nonprofit corporations to file an annual report with the Secretary of State. Legislation enacted in 2026 creates an annual report requirement beginning with the 2027 reporting year. The report will be due November 15 and the fee will be $25 by paper or $18 online.
The first report applies to nonprofits formed in the prior year, with exceptions for certain organizations. Nonprofits should confirm the effective date and any exception with the Secretary of State or their adviser. The federal Form 990 obligation is separate.
The annual report is not a tax return
The North Carolina annual report updates the Secretary of State’s entity record. It is separate from the state income tax return, sales tax returns, and federal Form 1120 or Form 1065. An entity can be in good standing with the Secretary of State and still owe taxes or have unfiled tax returns.
The annual report also does not replace the registered agent’s obligation to receive service of process. The registered agent and registered office must remain current throughout the year.
How to form a North Carolina entity
- Check the name. Search the North Carolina business entity database and confirm the name is available and uses the correct designator.
- Appoint a registered agent. Arrange a North Carolina registered agent and a physical North Carolina street address for service of process and state mail.
- Prepare the formation document. Complete the Articles of Incorporation or Articles of Organization, including the principal office and management information.
- File with the Secretary of State. Submit online or by mail with the $125 corporation or LLC fee, or the $60 nonprofit fee.
- Calendar the annual report. LLCs file by April 15; corporations file after fiscal year end; nonprofits should prepare for the new November 15 requirement beginning in 2027.
North Carolina annual report and good standing
North Carolina LLCs file an annual report by April 15 and pay $200, or $203 online. Corporations file by the 15th day of the fourth month after fiscal year end and pay $25, or $20 online. Nonprofit corporations will begin filing annual reports in 2027, due November 15.
A late LLC report incurs a $200 late fee and can lead to administrative dissolution. Reinstatement may require the overdue report, late fee, and a reinstatement fee. We can prepare the annual report and confirm the registered agent information before filing.
| Entity | Annual filing | Due | State fee |
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| Business corporation | Annual Report | 15th day of the 4th month after fiscal year end (often April 15) | $25 paper; $20 online |
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| Limited liability company | Annual Report | April 15 | $200 paper; $203 online |
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| Nonprofit corporation | Annual Report (starting in 2027) | November 15 beginning in 2027 | $25 paper; $18 online |
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Does North Carolina require newspaper publication?
No. North Carolina does not require a corporation, LLC, or nonprofit corporation to publish a newspaper notice of formation. The entity is formed when the Secretary of State accepts the filing and the registered agent is in place.
Publication requirements exist in a few other states, including Pennsylvania, New York, and Georgia. A North Carolina entity that registers to do business in one of those states should confirm whether the foreign registration or a later filing triggers a publication obligation.
North Carolina formation questions
The Articles of Organization filing fee is $125. The annual report fee is $200, or $203 online, and is due April 15 each year. A $200 late fee applies after the deadline.
The Articles of Incorporation filing fee is $125. The annual report fee is $25, or $20 online, and is due by the 15th day of the fourth month after the corporation’s fiscal year ends.
The nonprofit Articles of Incorporation filing fee is $60. Beginning in 2027, most nonprofit corporations must file an annual report by November 15 and pay $25 by paper or $18 online. IRS 501(c)(3) and charitable registration costs are separate.
Historically, no. A new law enacted in 2026 requires most North Carolina nonprofit corporations to file an annual report beginning with the 2027 reporting year. The first report is due November 15, 2027, subject to any exceptions in the statute.
LLCs file by April 15. Corporations file by the 15th day of the fourth month after their fiscal year ends, which is often April 15 for calendar-year corporations. Nonprofits will file by November 15 beginning in 2027.
Yes. North Carolina corporations, LLCs, and nonprofit corporations must maintain a registered agent and a physical North Carolina registered office. The agent receives service of process and official state correspondence.
No. North Carolina does not require newspaper publication for a new corporation, LLC, or nonprofit corporation. A North Carolina entity that registers in a state with a publication rule should confirm that state’s requirement separately.
Official North Carolina resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is
general information for attorneys, businesses, and nonprofit organizations. It is not legal,
tax, or accounting advice. Confirm the current requirement with the North Carolina Secretary of State, Business Registration Division or your
professional adviser before filing.