Notice of Modification of a Charitable Trust

When is Notice to the Attorney General’s Office Required?

Under North Carolina law, (The North Carolina Uniform Trust Code/N.C.G.S. § 36C) a charitable trust trustee is required to notify the Attorney General’s Office of any court proceeding involving the trust and give the Attorney General’s Office the opportunity to participate in that proceeding.

Of note, a trustee of a charitable trust must provide written notice to the Attorney General’s Office when seeking to release or modify a restriction contained in a trust instrument. (N.C.G.S. § 36C, Article 4).

How to Submit a Notice

Notices can be submitted by completing the form below, or by completing this fillable pdf [NA1.1]submitting it via e-mail or mail to the addresses listed below.

Via e-mail: nonprofitnotice@ncdoj.gov

Via mail:
Modification of Charitable Trust
Consumer Protection Division
North Carolina Department of Justice
P.O. Box 629
Raleigh, NC 27602

What Information Should be Included in the Notice?

The notice needs to include all of the information required for a complete review. You can refer to the checklist below as well as the Notice of Modification of Charitable Trust Form. It is still possible we may require additional information.

The notice should include the following information:

• A description of the release or modification proposed.
• An explanation for the proposed release or modification, including a statement as to why the management, investment, or purpose is unlawful, impracticable, impossible to achieve, or wasteful.
• A statement regarding the value of the charitable trust.
• A statement regarding when the trust property to which the restriction in question applies was given to the charitable trust.
• A statement regarding how the Trustee uses the trust property in a manner consistent with the charitable purposes expressed in the trust instrument.
• Contact information for the trustee of the charitable trust.
• Draft pleadings, if any, the trustee proposes to file regarding the proposed release or modification, and any supporting documentation.

What Happens After a Notice has been Submitted?

Under the North Carolina Uniform Trust Code, our office has 60 days to review the proposed release or modification. This 60-day review period does not begin until the Attorney General’s Office receives all the information that it, in its discretion, determines is required for a complete review of the proposed release or modification.