N.D. Cent. Code § 45-21-02: (902) Conversion

Other organizations may not convert to a partnership. However, a partnership may convert to another organization pursuant to sections 45-21-01 through 45-21-07.1 and a plan of conversion, if:

1.The governing statute of the other organization authorizes the conversion;

2.The conversion is not prohibited by the law of the jurisdiction that enacted the governing statute; and

3.The other organization complies with its governing statute in effecting the conversion.