\nEvery society organized or licensed under this Article is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every State, county, district, municipal and school tax other than taxes on real estate not occupied by such society in carrying on its business. (1987, c. 483, s. 2.)
North Carolina Legal Code
§ 58-24-115
Source: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/ByChapter/Chapter_58.html· Version 2026