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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