{"data":{"id":"us-nc/n.c.-gen.-stat.-116-209.110","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 116-209.110","heading":"State election for federal tax credit for contributions of individuals to scholarship granting organizations.","body":"Pursuant to subsection (1) of Section 2 of Article V of the North Carolina Constitution and the provisions of G.S. 105-1.1 and in accordance with section 25F of the Internal Revenue Code (26 U.S.C. § 25F), the General Assembly voluntarily elects the State of North Carolina to do the following:\n(1)\tParticipate in the federal tax credit established under 26 U.S.C. § 25F for individuals who make qualified contributions to scholarship granting organizations.\n(2)\tIdentify scholarship granting organizations located in this State in accordance with G.S. 116-209.111. (2026-6, s. 2.)","path":["Chapter 116. Higher Education.","Article 23. State Education Assistance.","Part 8. Compliance with Requirements of Federal Tax Credit for Contributions of Individuals to Scholarship Granting Organizations."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_116/GS_116-209.110.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:17:57Z","sha256":"cf80fff0a7f607a9ccc785935200bc827985c6470d307eee894911180269a018","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-116-209.104","next":"us-nc/n.c.-gen.-stat.-116-209.111"},"notice":"GroundRules: Original legal text. Not legal advice."}