North Carolina HOA
North Carolina HOA Annual Reporting: The New November 15 Deadline
For decades, North Carolina nonprofit corporations, including most HOAs and condo associations, had no annual filing with the Secretary of State. Businesses filed every year; nonprofits didn't. That ends in 2027. House Bill 517, signed by Governor Josh Stein on July 7, 2026 and enacted as Session Law 2026-52, amends the North Carolina Nonprofit Corporation Act (Chapter 55A). It creates a new annual report, due November 15 every year, and makes a delinquent report grounds for administrative dissolution. It's a small filing with a modest fee. It's also exactly the kind of once-a-year task that slips through the cracks when board members change, which is why it deserves a spot on your compliance calendar now.
MyFrontYard · October 13, 2026