This whitepaper is a brief legal analysis of the unconstitutionality of North Carolina’s film
incentives. In short, this memorandum explains the statutory structure for funding
payments to film production companies as part of the State’s film incentives scheme. The
North Carolina Films Incentives program is riddled with multiple constitutional
problems. The memorandum focuses on only one--that money for such payments has not
been appropriated as required by the North Carolina Constitution, article V, section 7.
(Full PDF attached above).