States that the NC General Assembly asserts that United States Constitutiondoes not prohibit states or their subsidiaries from making laws with respect to the establishment of religion. Declares that the NC General Assembly does not recognize federal rulings which prohibit and otherwise regulate the state of North Carolina, its public schools, or any of its political subdivisions in making laws respecting an establishment of religion. Includes a number of "whereas" clauses regarding the inapplicability of the Establishment Clause of the First Amendment of the US Constitution to states, municipalities, or schools.