NC S505

Nonprofits must keep donor identities confidential if the donor requests in writing prior to or at the time of donation, with exceptions for state/federal law requirements, criminal investigations, and court orders.

Membership lists of nonprofit corporations cannot be used to solicit money, for commercial purposes, or sold without board consent.

Donor information identified in IRS Form 990 and Form 990-EZ attachments submitted by nonprofits, insurance companies, and health maintenance organizations is protected as confidential.

Campaign finance disclosures required by state election law are exempt from nonprofit donor confidentiality protections.

Public servants, legislators, and government officers are prohibited from disclosing confidential donor information in violation of the confidentiality provisions, effective October 1, 2023, with court-awarded attorney fees available to prevailing parties in enforcement actions.