NC H565

NC income tax returns will include an "Organ and Tissue Donation Election" section with checkboxes for taxpayers and spouses to authorize organ, eye, and tissue donation upon death, along with date of birth fields

Responding to the organ donation section is optional and not required to file taxes, pay taxes, or receive a refund

The Department of Revenue may share donor information with the Division of Motor Vehicles and organ procurement organizations to update the Organ Donor Registry and determine demographic makeup of donors

Donor elections made via tax return become valid upon filing and remain valid until revoked by the donor

Effective January 1, 2027, with the Department of Revenue required to adopt implementing rules by that date