Where should a North Carolina Foundation mail its tax payment for Form 990?
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For North Carolina, the filing and payment procedures for tax-exempt organizations such as foundations depend on the type of tax return being filed. If a North Carolina foundation is filing Form 990, which is the federal annual information return for tax-exempt organizations, it is important to note that Form 990 itself is filed with the IRS, not with the North Carolina Department of Revenue. Therefore, the tax payment for Form 990 (if any is due, such as unrelated business income tax reported on Form 990-T) should be sent to the IRS at the address specified in the IRS instructions for Form 990 or Form 990-T, not to the North Carolina Department of Revenue.
However, if the foundation is required to file a North Carolina state tax return (for example, Form CD-405 for C corporations or Form CD-401S for S corporations, or if it has unrelated business income subject to North Carolina tax), the payment for North Carolina corporate income or franchise tax should be mailed to:
North Carolina Department of Revenue
P.O. Box 25000
Raleigh, North Carolina 27640-0500
This is the address provided by the North Carolina Department of Revenue for filing general business corporation franchise and income tax returns and for mailing payments associated with those returns.
Summary:
Federal Form 990 and any associated federal tax payments are sent to the IRS, not to North Carolina. If a North Carolina state tax return is required (such as for unrelated business income), mail the payment to: North Carolina Department of Revenue, P.O. Box 25000, Raleigh, NC 27640-0500.
Always check the most current instructions for the specific form being filed to confirm the correct mailing address, as addresses may change or differ for certain types of returns or payments.
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