NC S210

Clarifies that religious organizations recognized by the Internal Revenue Service under section 501(c)(3) of the Internal Revenue Code are eligible for property tax exemption.

Expands exemption eligibility to include religious organizations beyond congregations, parishes, missions, and regional church units that were previously specified.

Requires religious organizations seeking exemption to meet all other requirements of G.S. 105-278.3 in addition to their 501(c)(3) status.

Effective upon becoming law.