NC H328

Directs the President Pro Tempore of the Senate and Speaker of the House to file a complaint with the Internal Revenue Service against the NCAA and ACC, alleging they engaged in excessive lobbying activities and violated their 501(c)(3) tax-exempt status by using economic retaliation against North Carolina over HB 2.

Requires university chancellors to report monthly to the President and Board on all employees, staff, and faculty members who hold offices or serve on boards, committees, or working groups within intercollegiate athletic associations, beginning April 15, 2017.

Mandates chancellors report the dates, descriptions, and nature of decisions or votes cast by these individuals on matters affecting their institutions within athletic associations, including verbal votes.

Makes all reported information public records and requires confidentiality claims to include the specific legal basis for confidentiality.

Requires notification to Senate and House education appropriations committees within 30 days if the President or Board members suspect non-compliance with reporting requirements.