The North Carolina Revenue Laws Study Committee recommended legislation recently that would change the tax incentive for individuals who contribute to nonprofits from their individual retirement accounts (IRAs). The draft bill would treat these contributions as tax-deductible contributions rather than income exclusions for state tax purposes, as is the case under federal law. North Carolina lawmakers are also considering repealing the nonprofit sales tax refund, which would have a negative financial effect on nonprofits across the state that provide vital services in their communities.