Amends GS 55A-16-05 of the NC Nonprofit Corporation Act to add new subsections GS 55A-16-05(b) and (c), which bar nonprofit corporations from disclosing the identity of any person donating monies or other tangible goods to the nonprofit if that person has notified the nonprofit corporation, in writing prior to or at the time of the donation, not to disclose the person's identity. Exempts disclosures required by State or federal law, criminal investigations, or orders of the court. Allows for reasonable attorneys’ fees to the prevailing party for a legal action brought under new subsection (b).

Amends GS 132-1.1 of NC public records law to add new subsection (i), to include the identity of donors to nonprofit corporations as detailed above as confidential under public records law, subject to the exemptions set forth above. Allows for prevailing party attorneys’ fees in any legal proceeding brought under the new nonprofit donor provisions. Makes conforming changes to section’s title. Makes changes to GS 55A-16-24 (financial statements for the public under the NC Nonprofit Corporation Act), GS 58-3-6 (charitable gift annuities), GS 131E-214.14 (disclosure of charity care policy and costs for healthcare facilities), and GS 131F-6 (information required for licensure for charitable organization or sponsor) to specify that GS 132-1.1(i) applies to any attachments or other information submitted in association with IRS Form 990 or Form 990-EZ.

Amends GS 163-278.5 (regulation of contributions and expenditures in political campaigns) to specify that GS 132-1.1(i) does not apply to disclosure of donor information or the requirements of Article 22M (legal expense funds) of GS Chapter 163.

Amends GS 138A-34 (pertaining to use of information by public servants for private gain), GS 120-87 (pertaining to disclosure of confidential information by legislators), GS 14-234.1 (misuse of confidential information by State employees/officers and employees of State political subdivisions), and GS 14-234.3 (pertaining to local public officials) to prevent public servants, legislative employees, legislators, public officials, officer or employees of the State or an officer or employee of any its political subdivisions from using or disclosing in any way confidential information gained in the course of their official position/capacity in violation of GS 131-1.1(i).  Effective October 1, 2023, and applies to offenses committed on or after that date.

Effective October 1, 2023.