Certificate of Trust — North Carolina UTC Adopted
State-specific requirements for a Certificate of Trust in North Carolina.Create yours now →
Certificate of Trust · At a glance
North Carolina · summary of the record on file
North Carolina Uniform Trust Code at N.C.G.S. Chapter 36C (enacted 2005, effective Jan 1, 2006); Certificate of Trust at N.C.G.S. § 36C-10-1013 (UTC § 1013). Business Trusts at N.C.G.S. Chapter 39, Article 8 (§§ 39-44 to 39-48).Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: Notarization is customary and supports third-party acceptance but is not statutorily required for trust validity.
- Witnesses: North Carolina does NOT require witnesses for trust execution.
- Recording: For real property transactions, certification of trust may be required to be executed and acknowledged in a manner permitting recording with the register of deeds in the county where real property is located.
- Source URL: https://www.ncleg.gov/enactedlegislation/statutes/html/bysection/chapter_36c/gs_36c-10-1013.html
- Last verified: 2026-09-17
- Legal review: Not performed
Statutory Citation
North Carolina Uniform Trust Code at N.C.G.S. Chapter 36C (enacted 2005, effective Jan 1, 2006); Certificate of Trust at N.C.G.S. § 36C-10-1013 (UTC § 1013). Business Trusts at N.C.G.S. Chapter 39, Article 8 (§§ 39-44 to 39-48).
How a Certificate of Trust works in North Carolina
Certification Requirements
Under N.C.G.S. § 36C-10-1013, a certification of trust must contain: (1) existence of the trust and date the trust instrument was executed; (2) identity of the settlor, unless withheld under a provision in the trust instrument; (3) identity and address of the currently acting trustee; (4) powers of the trustee; (5) revocability or irrevocability of the trust and identity of any person holding a power to revoke; (6) authority of cotrustees to sign/authenticate and whether all or less than all are required to exercise powers of the trustee; (7) the trust's taxpayer identification number; (8) the manner of taking title to trust property. Must state trust has not been revoked, modified, or amended in a manner that would cause representations to be incorrect. Need not contain dispositive terms. Any trustee may sign. For real property transactions, person may require certification be executed and acknowledged in a manner permitting registration with register of deeds. TIN need not be included if it is also the settlor's SSN, but trustee must certify TIN in a manner reasonably satisfactory to the relying person.
Under N.C.G.S. Chapter 36C, a certification of trust may be presented in lieu of a copy of the trust instrument. The certificate must contain: existence of the trust and the date the trust instrument was executed; the identity of the settlor, unless withheld under a provision in the trust instrument; the identity and address of the currently acting trustee; the powers of the trustee; revocability or irrevocability and the identity of any person holding a power to revoke; authority of cotrustees to sign or authenticate and whether all or less than all are required; the trust's taxpayer identification number; and the manner of taking title to trust property. The certificate must also state that the trust has not been revoked, modified, or amended in a manner that would cause the representations to be incorrect. Need not contain dispositive terms. Any trustee may sign. For real property transactions, the certification may be required to be executed and acknowledged in a manner permitting registration with the register of deeds.
Common mistakes that get certificates rejected
A certification that omits the statement that the trust has not been revoked or modified in a manner making the representations incorrect falls short of the statute's requirements. Leaving out the revocability statement and the identity of the person holding the power to revoke prevents a title company from confirming who must sign a deed. A certificate describing trustee powers that do not match the pending transaction also fails. For business trusts, failing to record a memorandum of the declaration of trust in the county where land is held can create title defects. The TIN need not be included if it is also the settlor's Social Security number, but the trustee must certify the TIN in a manner reasonably satisfactory to the relying person.
What makes North Carolina different
North Carolina adopted the North Carolina Uniform Trust Code at N.C.G.S. Chapter 36C, effective January 1, 2006. The certification of trust statute follows the UTC model with state-specific additions. North Carolina's business trust statute at N.C.G.S. Chapter 39, Article 8 is specifically tailored to real estate holding and explicitly recognizes Delaware statutory trusts and Massachusetts business trusts by name. The state repealed the Rule Against Perpetuities effective August 19, 2007, allowing dynasty trusts of unlimited duration. North Carolina has no state estate or inheritance tax. The certification of trust uniquely allows withholding the settlor's identity if the trust instrument so provides. Remote online notarization is available in North Carolina but generally not permitted for trust instruments themselves. The certification of trust statute is an important practical tool for trustees conducting real estate transactions in the state.
Frequently asked questions
Does North Carolina require a certification of trust to be notarized?
Notarization is not statutorily required for the certification itself under N.C.G.S. Chapter 36C. However, for real property transactions, the certification may be required to be executed and acknowledged in a manner permitting recording with the register of deeds. Notarization supports third-party acceptance and is customary for bank and title company purposes. The statute permits any trustee to sign the certification.
What must a North Carolina certification of trust contain?
Under N.C.G.S. Chapter 36C, the certificate must include: existence of the trust and execution date, identity of the settlor unless withheld, identity and address of the currently acting trustee, powers of the trustee, revocability or irrevocability and identity of the person holding a power to revoke, authority of cotrustees and whether all or less than all are required, the trust's taxpayer identification number, and the manner of taking title to trust property.
Can a bank require the complete trust instrument after receiving a certificate?
Under N.C.G.S. Chapter 36C, a person dealing with the trustee may require the trustee to furnish excerpts from the trust instrument designating the trustee and conferring power to act in the pending transaction. A person acting in reliance without knowledge of incorrectness is not liable. A person making a bad-faith demand for the complete trust instrument is liable for damages.
How does North Carolina handle business trusts and certificates of trust?
North Carolina has a statutory business trust framework at N.C.G.S. Chapter 39, Article 8. Business trusts are authorized to acquire and hold real estate in their trust names and may sue and be sued in their trust names. A memorandum of the declaration of trust must be recorded in the county where land is held. The certification of trust statute applies to express trusts governed by the North Carolina Uniform Trust Code.
Execution Requirements
North Carolina does NOT require witnesses for trust execution. Notarization is customary and supports third-party acceptance but is not statutorily required for trust validity. For real property transactions, certification of trust may be required to be executed and acknowledged in a manner permitting recording with the register of deeds in the county where real property is located. NC does not require registration or filing of revocable living trusts with the court. For business trusts, a memorandum of the written instrument or declaration of trust must be recorded in the county where land is held (N.C.G.S. § 39-46). Remote online notarization (RON) is available in NC but generally not permitted for trust instruments themselves.
Business Trust Treatment
North Carolina has a statutory business trust framework at N.C.G.S. Chapter 39, Article 8 (§§ 39-44 to 39-48), enacted in 1977. Definition (§ 39-44) explicitly includes Illinois land trusts, Delaware statutory trusts, and Massachusetts business trusts as 'business trusts.' Business trusts are authorized to acquire and hold real estate in their trust names and may sue and be sued in their trust names (§ 39-45). Title to real estate vests in the business trust; conveyance requires an instrument signed by at least one trustee, president, vice-president, or duly authorized officer (§ 39-46). A memorandum of the declaration of trust must be recorded in the county where land is held. Prior deeds are validated (§ 39-47). This is a real-property-focused business trust statute.
Favorable Trust Laws
North Carolina repealed the Rule Against Perpetuities effective August 19, 2007 (N.C.G.S. § 41-15), allowing dynasty trusts of unlimited duration — one of the few states to completely abolish RAP. NC has no state estate tax or inheritance tax. NC Uniform Trust Decanting Act (Article 8B of Chapter 36C) allows trustee to decant trust assets. NC has strong trust modification provisions. NC's business trust statute is particularly useful for real estate holding. NC allows self-settled asset protection trusts under certain conditions (N.C.G.S. § 1-407.1 provides spendthrift trust protections but does NOT authorize self-settled asset protection trusts in the traditional DAPT sense).
Unique Factors
North Carolina is one of the few states that has COMPLETELY REPEALED the Rule Against Perpetuities (2007), making it one of the premier jurisdictions for dynasty trusts with truly unlimited duration — alongside South Dakota, Alaska, and a few others. NC's business trust statute (Chapter 39, Art. 8) is specifically tailored to real estate holding and explicitly recognizes Delaware statutory trusts and Massachusetts business trusts by name. NC requires recording a memorandum of declaration of trust for business trusts holding real estate. NC's certification of trust uniquely allows withholding the settlor's identity if the trust instrument so provides. NC has no state estate or inheritance tax. NC has a Uniform Trust Decanting Act. NC's trust code uniquely requires the trust's taxpayer identification number in the certification of trust (with SSN privacy exception).