North Carolina General Statutes Chapter 115C. Elementary and Secondary Education § 115C-150.9. Funding for academically or intellectually gifted students

To the extent funds are made available for this purpose, the State Board shall allocate funds for academically or intellectually gifted students on a per child basis.  A local school administrative unit shall receive funds for a maximum of four percent (4%) of its allotted average daily membership for the current school year, regardless of the number of students identified as academically or intellectually gifted in the unit.