N.C. Gen. Stat. § 120C-400

(1) For purposes of this Chapter, all reportable expenditures made for lobbying shall be reported, including the following: Reportable expenditures benefiting or made on behalf of a designated individual in the regular course of that designated individual's employment.

(2) Reportable expenditures benefiting or made on behalf of a designated individual's immediate family member in the regular course of that immediate family member's employment.

(3) Contractual arrangements or direct business relationships between a lobbyist or lobbyist principal and a designated individual, or that designated individual's immediate family member, in effect during the reporting period or the previous 12 months.

(4) Reportable expenditures reimbursed to a lobbyist in the ordinary course of business by the lobbyist principal or other employer.

(5) This section shall not apply to any reportable expenditure of cash, a cash equivalent, or a fixed asset made directly to a State agency that maintains an accounting of the reportable expenditure that is a public record.