# North Carolina SB 684: AN ACT TO ENACT THE PUT MONEY TO WORK IN COMMUNITIES ACT TO INCREASE AND INCENTIVIZE PHILANTHROPIC INVESTMENT IN ALL 100 COUNTIES BY PROVIDING A TAX CREDIT FOR CHARITABLE GIFTS BY TAXPAYERS TO ENDOWED FUNDS OF COMMUNITY FOUNDATIONS.

North Carolina SB 684, AN ACT TO ENACT THE PUT MONEY TO WORK IN COMMUNITIES ACT TO INCREASE AND INCENTIVIZE PHILANTHROPIC INVESTMENT IN ALL 100 COUNTIES BY PROVIDING A TAX CREDIT FOR CHARITABLE GIFTS BY TAXPAYERS TO ENDOWED FUNDS OF COMMUNITY FOUNDATIONS., is a 2025-2026 Session Senate bill sponsored by Woodson Bradley (Democratic), Sophia Chitlik (Democratic), Paul A. Lowe, Jr. (Democratic); status in committee, last action 2025-03-26 (Ref To Com On Rules and Operations of the Senate) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NC-SB684-2025
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: North Carolina SB 684
- State: North Carolina
- Session: 2025-2026 Session
- Title: AN ACT TO ENACT THE PUT MONEY TO WORK IN COMMUNITIES ACT TO INCREASE AND INCENTIVIZE PHILANTHROPIC INVESTMENT IN ALL 100 COUNTIES BY PROVIDING A TAX CREDIT FOR CHARITABLE GIFTS BY TAXPAYERS TO ENDOWED FUNDS OF COMMUNITY FOUNDATIONS.
- Status: in committee
- Chamber: Senate
- Introduced: 2025-03-25
- Last action: 2025-03-26, Ref To Com On Rules and Operations of the Senate
- Sponsors: Woodson Bradley (Democratic), Sophia Chitlik (Democratic), Paul A. Lowe, Jr. (Democratic)
- Cosponsors: 2
- Subjects: BUDGETING, CHARITABLE DONATIONS, COMMUNITY DEVELOPMENT, CORPORATIONS, NONPROFIT, FUNDING, PUBLIC, REPORTING, TAX CREDITS, TAXATION, TAXES, INDIVIDUAL INCOME
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Woodson Bradley (Democratic), Senate
- Sponsor: Sophia Chitlik (Democratic), Senate
- Sponsor: Paul A. Lowe, Jr. (Democratic), Senate
- Cosponsor: Kandie D. Smith (Democratic), Senate
- Cosponsor: Joyce Waddell (Democratic), Senate

## Actions (3)

- 2025-03-26: Ref To Com On Rules and Operations of the Senate (Senate)
- 2025-03-26: Passed 1st Reading (Senate)
- 2025-03-25: Filed (Senate)

## Bill text

- Filed: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S684v0.pdf)
- Latest Edition: [PDF](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S684v1.pdf)

## Related bills

- HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZED PERSONS FROM PRIVATE PROPERTY BY A LAW ENFORCEMENT AGENCY. (vetoed)
- HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FINANCE LAWS. (vetoed)
- HB 377: 2026 Court Changes. (vetoed)
- SB 445: Regulatory Reform Act of 2026. (signed)
- HB 268: 2026 Budget Technical Corrections - II. (signed)
- SB 403: AN ACT TO PROVIDE FOR THE EXPEDIENT IMPLEMENTATION OF MEDICAID WORK REQUIREMENTS. (passed house)

## Sources
- [Filed (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S684v0.pdf)
- [Latest Edition (PDF)](https://www.ncleg.gov/Sessions/2025/Bills/Senate/PDF/S684v1.pdf)

## Related
- [HB 96: AN ACT TO CREATE AN ALTERNATIVE REMEDY FOR THE EXPEDITED REMOVAL OF UNAUTHORIZE…](https://policyrisk.com/state-bill/NC-HB96-2025)
- [HB 958: AN ACT TO MAKE VARIOUS CHANGES TO ELECTION ADMINISTRATION LAWS AND CAMPAIGN FIN…](https://policyrisk.com/state-bill/NC-HB958-2025)
- [HB 377: 2026 Court Changes.](https://policyrisk.com/state-bill/NC-HB377-2025)
- [SB 445: Regulatory Reform Act of 2026.](https://policyrisk.com/state-bill/NC-SB445-2025)
- [HB 268: 2026 Budget Technical Corrections - II.](https://policyrisk.com/state-bill/NC-HB268-2025)
- [SB 403: AN ACT TO PROVIDE FOR THE EXPEDIENT IMPLEMENTATION OF MEDICAID WORK REQUIREMENT…](https://policyrisk.com/state-bill/NC-SB403-2025)
- [North Carolina bills](https://policyrisk.com/states/north-carolina/bills)
- [North Carolina state hub](https://policyrisk.com/states/north-carolina)
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Source: PRIA, https://policyrisk.com/state-bill/NC-SB684-2025 (as of 2026-11-01).
