NC H254

Expands the definition of "nonprofit tax exempt organizations" under G.S. 143-64.02 to include nonprofit entities that refurbish computers for donation to low-income students or households.

Allows the state surplus property agency to distribute state surplus computers to qualifying nonprofit refurbishment organizations.

Requires nonprofit computer refurbishment entities to be certified by the Internal Revenue Service as tax-exempt organizations under section 501(c)(3) of the U.S. Internal Revenue Code.

Becomes effective upon enactment.