North Carolina Hall of Fame is a section 501 (c) (3) tax exempt organization created to establish a hall of fame to honor former UNC student-athletes and coaches who excelled at their chosen sport while demonstrating exceptional character and commitment to UNC and its community. NCHOF is committed to highlighting the successes of UNC's athletic programs and developing relationships between Tar Heels past and present. Through our relationships with current student-athletes and community organizations, we promote local, Chapel Hill area charities to further deepen the long-standing bond between UNC and the community.

NCHOF supports the local community
The services of the student-athletes are cost free for our charitable partners and permit organizations to further their charitable and educational purposes, raise awareness for their missions and support their fundraising goals. Student-athletes make personal appearances, create social media content and directly serve and engage with beneficiaries of the charities. Student-athletes support the goals of NCHOF by providing needed publicity for charities that the charities may not otherwise be able to afford independently of NCHOF's efforts.
 
NCHOF is not directly associated with UNC
While NCHOF was not founded by, and is not affiliated with UNC or its employees, it works closely with The Rams Club, Department of Athletics and coaching staffs to design the Hall of Fame and to coordinate support of current student-athletes. We are committed to assisting student-athletes give back to the community that supports them fully on the field and in the classroom.

Donations to NCHOF are tax deductible
NCHOF has received an IRS exemption letter ruling that NCHOF is tax exempt under Section 501(c)(3) and that donors to NCHOF are entitled to a charitable income tax deduction for contributions made to NCHOF. This IRS exemption letter has not been revoked and has never been challenged. NCHOF has and continues to conduct its activities in accordance with the description it provided to the IRS in its application for exempt status. NCHOF is aware of an IRS internal memo concluding that certain activities of NIL collectives may, based on the facts and circumstances, constitute a substantial nonexempt purpose and provide an impermissible private benefit, which are disqualifying for 501(c)(3) status. This memo, in its own terms, does not constitute an IRS ruling and does not cause a change or revocation in NCHOF's status. NCHOF advises all donors to consult their tax advisors with regard to their own tax situation.

When will the Hall of Fame be designed and built?
The NCHOF staff, Board of Directors and Board of Advisors are hard at work in the pre-design and preparation aspects of developing the physical hall of fame. NCHOF's website will provide periodic updates on the status of hall of fame planning and building.

For more information please visit nchof.org