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Chapel Hill-Carrboro NAACP #5689 Statement of Clarification

In August of 2022, there was a public statement issued by the Internal Revenue Service

regarding the tax status of the North Carolina State Conference of the National

Association for the Advancement of Colored People (NAACP). It was reported that the

North Carolina State Conference of the NAACP had its tax status revoked due to

outstanding financial issues. Please note that the North Carolina State Conference and

the Chapel Hill-Carrboro Branch of the NAACP, Unit 5689 are independent and

autonomous financial organizations.

The Chapel Hill-Carrboro NAACP filed all necessary financial documents and has been

deemed compliant each year.

The Constitution reads:

“The Constitution of the NAACP subordinates State Conferences and Branches as

constituent and subordinate units of the Association subject to the authority and

jurisdiction of the National Board of Directors. As such, all NAACP units located within

the geographic boundaries of a State/State-Area Conference shall be a member of the

State/State-Area Conference and are subject to the State/State-Area Conference’s

efforts to coordinate NAACP activities and policies within its jurisdiction but are separate


Each Unit must use the uniform bookkeeping system provided by the National Office.

The financial records of the Unit shall be audited annually by an auditing system

acceptable to the National Office.

A copy of all reports by the Treasurer shall be forwarded to the National Office. All

NAACP Units shall require the Treasurer to be bonded at the expense of said Unit.

Submit year-end financial reports to the National Office on or before March 1. To

provide a full financial picture of the NAACP, units provide consent to be included in the

group tax filing submitted to the IRS annually.”

NAACP is a not-for-profit corporation under Section 501c(4) of the Internal Revenue


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