Adds a new Article 9, The North Carolina Religious Freedom Restoration Act, to GS Chapter 147. Prohibits the state from substantially burdening a person's free exercise of religion, unless the state demonstrates that application of the burden to the person is in furtherance of a compelling state interest and that the state used the least restrictive means of furthering the competing state interest. Provides that granting state funds, benefits, or exemptions does not constitute a violation of the statute. Provides that if a person's exercise of religion has been burdened, the person may assert the violation as a claim or defense in a judicial proceeding; if the person prevails, the court must award attorney's fees and costs. States the act's purpose and defines terms.