State Codes and Statutes

Statutes > North-carolina > Chapter_131F > GS_131F-3

§ 131F‑3.  Exemptions.

The following are exempt fromthe provisions of this Chapter:

(1)        Any person whosolicits charitable contributions for a religious institution.

(2)        Solicitation ofcharitable contributions by the federal, State, or local government, or any oftheir agencies.

(3)        Any person whoreceives less than twenty‑five thousand dollars ($25,000) incontributions in any calendar year and does not provide compensation to anyofficer, trustee, organizer, incorporator, fund‑raiser, or solicitor.

(4)        Any educationalinstitution, the curriculum of which, in whole or in part, is registered,approved, or accredited by the Southern Association of Colleges and Schools oran equivalent regional accrediting body, and any educational institution incompliance with Article 39 of Chapter 115C of the General Statutes, and anyfoundation or department having an established identity with any of theseeducational institutions.

(5)        Any hospitallicensed pursuant to Article 5 of Chapter 131E or Article 2 of Chapter 122C ofthe General Statutes and any foundation or department having an establishedidentity with that hospital if the governing board of the hospital, authorizesthe solicitation and receives an accounting of the funds collected andexpended.

(6)        Any noncommercialradio or television station.

(7)        A qualifiedcommunity trust as provided in 26 C.F.R. § 1.170A‑9(e)(10) through(e)(14).

(8)        A bona fidevolunteer or bona fide employee or salaried officer of a charitableorganization or sponsor.

(9)        An attorney, investmentcounselor, or banker who advises a person to make a charitable contribution.

(10)      A volunteer firedepartment, REACT (Radio Emergency Associated Communications Teams), rescuesquad, or emergency medical service.

(11)      A Young Men'sChristian Association or a Young Women's Christian Association.

(12)      A nonprofitcontinuing care facility licensed under Article 64 of Chapter 58 of the GeneralStatutes.

(13)      Any tax exemptnonprofit fire or emergency medical service organization involved in the saleof goods or services that does not ask for a donation. (1981, c. 886, s. 1; 1983, c.320, ss. 1, 2; 1991, c. 45, s. 24; 1993 (Reg. Sess., 1994), c. 759, s. 2; 1995(Reg. Sess., 1996), c. 650, s. 1; 1997‑329, s. 1; 2003‑373, s. 3;2005‑230, s. 1.)

State Codes and Statutes

Statutes > North-carolina > Chapter_131F > GS_131F-3

§ 131F‑3.  Exemptions.

The following are exempt fromthe provisions of this Chapter:

(1)        Any person whosolicits charitable contributions for a religious institution.

(2)        Solicitation ofcharitable contributions by the federal, State, or local government, or any oftheir agencies.

(3)        Any person whoreceives less than twenty‑five thousand dollars ($25,000) incontributions in any calendar year and does not provide compensation to anyofficer, trustee, organizer, incorporator, fund‑raiser, or solicitor.

(4)        Any educationalinstitution, the curriculum of which, in whole or in part, is registered,approved, or accredited by the Southern Association of Colleges and Schools oran equivalent regional accrediting body, and any educational institution incompliance with Article 39 of Chapter 115C of the General Statutes, and anyfoundation or department having an established identity with any of theseeducational institutions.

(5)        Any hospitallicensed pursuant to Article 5 of Chapter 131E or Article 2 of Chapter 122C ofthe General Statutes and any foundation or department having an establishedidentity with that hospital if the governing board of the hospital, authorizesthe solicitation and receives an accounting of the funds collected andexpended.

(6)        Any noncommercialradio or television station.

(7)        A qualifiedcommunity trust as provided in 26 C.F.R. § 1.170A‑9(e)(10) through(e)(14).

(8)        A bona fidevolunteer or bona fide employee or salaried officer of a charitableorganization or sponsor.

(9)        An attorney, investmentcounselor, or banker who advises a person to make a charitable contribution.

(10)      A volunteer firedepartment, REACT (Radio Emergency Associated Communications Teams), rescuesquad, or emergency medical service.

(11)      A Young Men'sChristian Association or a Young Women's Christian Association.

(12)      A nonprofitcontinuing care facility licensed under Article 64 of Chapter 58 of the GeneralStatutes.

(13)      Any tax exemptnonprofit fire or emergency medical service organization involved in the saleof goods or services that does not ask for a donation. (1981, c. 886, s. 1; 1983, c.320, ss. 1, 2; 1991, c. 45, s. 24; 1993 (Reg. Sess., 1994), c. 759, s. 2; 1995(Reg. Sess., 1996), c. 650, s. 1; 1997‑329, s. 1; 2003‑373, s. 3;2005‑230, s. 1.)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_131F > GS_131F-3

§ 131F‑3.  Exemptions.

The following are exempt fromthe provisions of this Chapter:

(1)        Any person whosolicits charitable contributions for a religious institution.

(2)        Solicitation ofcharitable contributions by the federal, State, or local government, or any oftheir agencies.

(3)        Any person whoreceives less than twenty‑five thousand dollars ($25,000) incontributions in any calendar year and does not provide compensation to anyofficer, trustee, organizer, incorporator, fund‑raiser, or solicitor.

(4)        Any educationalinstitution, the curriculum of which, in whole or in part, is registered,approved, or accredited by the Southern Association of Colleges and Schools oran equivalent regional accrediting body, and any educational institution incompliance with Article 39 of Chapter 115C of the General Statutes, and anyfoundation or department having an established identity with any of theseeducational institutions.

(5)        Any hospitallicensed pursuant to Article 5 of Chapter 131E or Article 2 of Chapter 122C ofthe General Statutes and any foundation or department having an establishedidentity with that hospital if the governing board of the hospital, authorizesthe solicitation and receives an accounting of the funds collected andexpended.

(6)        Any noncommercialradio or television station.

(7)        A qualifiedcommunity trust as provided in 26 C.F.R. § 1.170A‑9(e)(10) through(e)(14).

(8)        A bona fidevolunteer or bona fide employee or salaried officer of a charitableorganization or sponsor.

(9)        An attorney, investmentcounselor, or banker who advises a person to make a charitable contribution.

(10)      A volunteer firedepartment, REACT (Radio Emergency Associated Communications Teams), rescuesquad, or emergency medical service.

(11)      A Young Men'sChristian Association or a Young Women's Christian Association.

(12)      A nonprofitcontinuing care facility licensed under Article 64 of Chapter 58 of the GeneralStatutes.

(13)      Any tax exemptnonprofit fire or emergency medical service organization involved in the saleof goods or services that does not ask for a donation. (1981, c. 886, s. 1; 1983, c.320, ss. 1, 2; 1991, c. 45, s. 24; 1993 (Reg. Sess., 1994), c. 759, s. 2; 1995(Reg. Sess., 1996), c. 650, s. 1; 1997‑329, s. 1; 2003‑373, s. 3;2005‑230, s. 1.)