N.C. Gen. Stat. § 115C-159
It is the intent of the General Assembly that practical work experiences within the school and outside the school, which are valuable to students and which are under the supervision of a teacher, should be encouraged as a part of career and technical education instruction in the public secondary schools and middle schools when those experiences are organized and maintained to the best advantage of the career and technical education programs. Those activities are a part of the instructional activities in the career and technical education programs and are not to be construed as engaging in business. Those services, products, and properties generated through these instructional activities are exempt from the requirements of G.S. 115C-518. Local boards of education shall adopt rules for the disposition of these services, products, and properties. Local boards of education may use available financial resources to support that instruction.
N.C. Gen. Stat. § 115C-159