N.C. Gen. Stat. § 115C-150.9: Funding for academically or intellectually gifted students.

To the extent funds are made available for this purpose, the State Board shall allocate funds for academically or intellectually gifted students on a per child basis. A local school administrative unit shall receive funds for a maximum of four percent (4%) of its allotted average daily membership for the current school year, regardless of the number of students identified as academically or intellectually gifted in the unit. (2023-134, s. 7.2(a); 2024-55, s. 6.2(c).)