State Taxes
Education Benefits
Employment Benefits
Unemployment Insurance
Division of Motor Vehicles Benefits
Health Insurance Benefits
Parks and Recreation Benefits
Miscellaneous Benefits
U.S. Department of Veterans Affairs (VA) Facilities in North Carolina
North Carolina Military Resource Locator
Resources
Summary of North Carolina Military and Veterans Benefits: North Carolina offers special benefits for service members, Veterans and their families including property tax exemptions, state employment preferences, education and tuition assistance, vehicle tags, as well as hunting and fishing license privileges. Eligibility for some benefits may depend on residency, military component, and Veteran disability status.
North Carolina Department of Military and Veterans Affairs (NCDMVA), County Veterans Service Officers: The NCDMVA has trained County Service Officers who can assist Veterans, retired service members and their families find and apply for Veterans’ benefits under federal, state and local laws. All their services are provided free of charge.
North Carolina Military and Veterans State Benefit Highlights and Eligibility
What are my North Carolina Military and Veterans State Taxes Benefits?
North Carolina Taxes on Military Pay: Military pay received by resident service members serving in the U.S. Armed Forces is taxed in North Carolina.
However, pay that is received for service in a combat zone or hazardous duty location that is excluded from the service member’s federal income is also excluded from North Carolina state income tax. Service members will be given a 180 day extension to file their state taxes from the date they leave the combat zone, or when they are released from a hospital for wounds or injury, they received in a combat zone.
North Carolina Department of Revenue, Troops Serving in a Combat Zone Information
Learn more about North Carolina Taxes on Military Pay
North Carolina Taxes on Military Retired Pay: Military retired pay received for 20 years of service in the U.S. Armed Forces or by service members who are medically retired can be deducted from North Carolina adjusted gross income.
Thrift Savings Plan (TSP) does not withhold taxes for state or local income tax, but it is reported annually on IRS Form 1099-R. All TSP distributions are subject to state taxes and early distributions may incur higher taxes.
Learn more about North Carolina Taxes on Military Retired Pay
North Carolina Taxes on Military Disability Retirement Pay: Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the U.S. Armed Forces should not be included in taxable income. Some of the payments which are considered disability benefits include:
- Disability compensation and pension payments for disabilities paid to Veterans or their families
- Grants for homes designed for wheelchair living
- Grants for motor vehicles for Veterans who lost their sight or the use of limbs, or
- Benefits under a dependent-care assistance program
See IRS Publication 525 for more information.
North Carolina Taxes on Military Survivor Benefit Plan (SBP), Reserve Component Survivor Benefit Plan (RCSBP) and Retired Serviceman's Family Protection Plan (RSFPP): Survivor pension benefits paid to the beneficiaries of a retired service member can be deducted 
from a taxpayer's North Carolina adjusted gross income.
North Carolina State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation (DIC): DIC is a tax-free monetary benefit paid to eligible survivors of service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-connected injury or disease.
North Carolina Tax Relief for Service Members and Certain Veterans: North Carolina offers the following tax benefits to service members and eligible Veterans:
Cancellation of Certain Assessments and Abatement of Income Tax: Any unpaid North Carolina Income tax that is owed prior to the time
a person enters the U.S. Armed Forces will be canceled and abated if the service member is killed while serving or is receiving service-connected disability compensation. No interest is payable for any refund owed for overpayment of taxes.
Allowances for Service Members: Subsistence and quarters allowances, uniform and equipment allowances, and mustering-out payments are not taxable. Mileage and per diem for official travel and transportation are not taxed unless they exceed the actual travel and transportation expenses.
Deductions for Service Members: Service members can deduct from their North Carolina taxes the cost of any insignia, swords, aiguillettes, epaulets, campaign bars, cap devices, chinstraps, and the cost of altering uniforms required due to a change in rank.
Education and Training Allowances: VA educational payments paid to a Veteran enrolled in an educational institution are tax exempt.
Grants for Motor Vehicles:VA grants for motor vehicles for Veterans who lost their sight, or the use of their limbs are exempt from income taxes. 
Grants for Specially Adapted Housing: VA grants to seriously disabled Veterans for homes modified for wheelchairs are exempt from income taxes.
Gratuity Pay, Six-Months: The six-month gratuity pay to a beneficiary of a deceased service member is exempt from income taxes.
Real Property Tax: The first $45,000 of the appraised value of the permanent residence of an eligible disabled Veteran is exempt from North Carolina property taxes.
Who is Eligible for a Property tax Exemption? Honorably discharged Veterans who have a total and permanent, service-connected disability rating from the VA or who receives benefits for specially adapted housing are eligible. This exemption is also available for the unremarried surviving spouse of an honorably discharged disabled Veteran. For more information and to apply contact the local County Tax Office.
North Carolina County Tax Assessor Directory
Specially Adapted Vehicles: A motor vehicle owned by a disabled Veteran that is modified with special equipment to accommodate their service-connected disabilities is exempt from property taxes.
Learn more about North Carolina Tax Relief for Service Members and Certain Veterans
North Carolina Income Tax Exemption for Nonresident Military Spouses: A nonresident military spouse’s income earned in North Carolina is exempt from North Carolina income taxes if they meet the following three requirements:
- Service member is in North Carolina due to military orders
- Spouse is in North Carolina only to be with the service member
- Spouse’s state of residence is the same as the service member
Military spouses may choose to use the same state of residence as the service member for state tax purposes if the first two requirements are met.
Learn more about North Carolina Income Tax Exemption for Nonresident Military Spouses
What are my North Carolina Military and Veterans Education Benefits?
North Carolina National Guard Tuition Assistance Program (NCTAP): NCTAP is a tuition reimbursement program for drilling members of the North Carolina National Guard who are attending an approved North Carolina educational institution.
Tuition may be reimbursed for service members for an associate, bachelor, or graduate degree, graduate certificate or for attending vocational training.
Service members may use NCTAP before initial active duty training. NCTAP is subject to the availability of funds and varies from semester to semester.
Who is eligible for NCTAP? To qualify for NCTAP funds, the service member must meet the following requirements:
- Active drilling service member in good standing with their unit
- Attending an approved certificate or degree program at an approved institution of higher education (contact the North Carolina National Guard Education Services Officefor list of approved schools)
- Maintain satisfactory academic progress requirements of the educational institution
- Must have two years remaining on their contract with the North Carolina National Guard after last tuition funds are received
For more information, please call the North Carolina National Guard Education Services Office at 984-664-6272, or email ng.nc.ncarng.mbx.education-service-office@army.mil.
NCTAP Application
Learn more about the North Carolina National Guard Tuition Assistance Program
North Carolina In-State Tuition for Nonresident Service Members and their Dependents: Nonresident service members and their dependents may be eligible for in-state tuition. 
Who is eligible for North Carolina In-State Tuition for Nonresident Service Members and their Dependents? Service members serving on active duty in the U.S. Armed Forces and assigned to a military installation in North Carolina under military orders are eligible for in-state tuition. All North Carolina National Guard service members are charged in-state tuition regardless of state of residence.
If the service member is reassigned outside North Carolina, they will continue to qualify for in-state tuition if they remain continuously enrolled in the program they were in prior to reassignment. An eligible service member’s dependents are also eligible for in-state tuition.
Residency for Tuition Purposes for Students using U.S. Department of Veterans Affairs Education Benefits: Students who are using VA education benefits are eligible for resident tuition rates at North Carolina higher education institutions.
North Carolina Scholarship for Children of Wartime Veterans: The North Carolina Scholarship for Children of Wartime Veterans Program offers scholarships at North Carolina schools for the children of certain Veterans.
The scholarship is for eight academic semesters and must be used within eight years.
Who is eligible for North Carolina Scholarship for Children of War Time Veterans? Students must be a child under age 25 (at time of application) of a Veteran who was killed, disabled, or declared a prisoner of war or missing in action. The Veteran's service must have been during a period of war listed in North Carolina General Statutes 143B-1224.
- Veteran parent must have been a legal resident of North Carolina at time of entrance into the U.S. Armed Forces
- Child was born in North Carolina and has been a state resident continuously since birth (may be waived under certain circumstances by the North Carolina Department of Military and Veterans Affairs)
The deadline to apply is February 14. All students must apply using the North Carolina Department of Military and Veterans Affairs, North Carolina Scholarship for Children of Wartime Veterans Online Application.
North Carolina Scholarship for Children of Wartime Veterans Instruction Sheet
Learn more about the North Carolina Scholarship for Children of Wartime Veterans
North Carolina Vietnam Veterans Incorporated Scholarship Program (NCVVI): NCVVI was formed to grant scholarships for study at accredited institutions of learning by Vietnam Veterans. The amount of the scholarships will range from $500 to $2,000 and can be used to pay expenses for any year of undergraduate study at any college, junior college, community college, or trade school.
Who is eligible for the NCVVI Scholarship Program? Students must meet the following eligibility requirements:
- North Carolina resident (waived for families of current NCVVI members living in North Carolina)
- Served in the Vietnam Theater of Operations
- Spouse or descendent of a Vietnam Veteran
For more information, please email info@ncvvi.org.
NCVVI Home Page
Learn more about the North Carolina Vietnam Veterans Incorporated Scholarship Program
North Carolina Interstate Compact on Educational Opportunity for Military Children (MIC3): The purpose of this compact is to remove barriers to educational success imposed on children of military families because of frequent moves and deployment of their parents 
by:
- Facilitating the prompt enrollment of children of military families and ensuring that they are not placed at a disadvantage due to difficulty in the transfer of educational records from the previous school district or variations in entrance or age requirements
- Facilitating the student placement process through which children of military families are not disadvantaged by variations in attendance requirements, scheduling, sequencing, grading, course content or assessment. Facilitating the qualification and eligibility for enrollment, educational programs and participation in extracurricular academic, athletic and social activities
- Facilitating the on-time graduation of children of military families
- Providing for the enforcement of administrative rules implementing the provisions of this compact
- Providing for the uniform collection and sharing of information between and among member states, schools and military families under this compact
- Promoting coordination between this compact and other compacts affecting military children
- Promoting flexibility and cooperation between the educational system, parents and the student in order to achieve educational success for the student
Primary Point of Contact
Phone: 910-678-2304
Purple Star Award Program for North Carolina Military-Friendly Schools: The Purple Star Award program recognizes schools that show a major
commitment to students and families connected to the U.S. Armed Forces.
For a school to qualify for the Purple Star Award they must appoint a school liaison who is specially trained to handle the unique challenges experienced by military families. This liaison will ensure that other teachers at their school are aware of special considerations that students from military families can benefit from. Each school will also have a dedicated page on their school website featuring resources for military families.
North Carolina Purple Star Award List of Recipients
Military Child Education Coalition Purple Star School Program
Learn more about the Purple Star Award Program for North Carolina Military-Friendly Schools
What are my North Carolina Military and Veterans Employment Benefits?
North Carolina State Employee Leave for Military Duty: North Carolina State employees who are service members serving in a reserve component of the U.S. Armed Forces are eligible for up to 120 hours for military leave for training per Federal fiscal year.
Service members who are called to involuntary active duty will receive up to 30 days of pay after which they may be eligible for differential pay (see below) during the period of active duty.
Who is eligible for the North Carolina State Employee Leave for Military Duty? National Guard and U.S. Armed Forces Reserve service members who are state employees are eligible for military leave.
Learn more about North Carolina State Employee Leave for Military Duty
North Carolina Differential Pay for Military Duty: North Carolina will pay differential pay to state employees who are service members serving 
in a reserve component of the U.S. Armed Forces, when they are called to active duty for more than 30 days. Differential pay is the difference between military basic pay (excluding housing, subsistence allowances, etc.) and their state salary (excluding any special pay such as shift premium, etc.) when military pay is less.
The service member must provide their Leave and Earnings Statement (or similar document) to their payroll office to calculate any amount due.
Learn more about North Carolina Differential Pay for Military Duty
State Pension for North Carolina National Guard Service Members: North Carolina National Guard service members may be eligible to receive an additional pension from the state of $105 (paid monthly) for 20 years of creditable military service. Service members can receive an additional $10.50 for each additional year they serve, up to a maximum of $210 per month.
Who is eligible for State Pension for North Carolina National Guard Service Members? To be eligible for the North Carolina National Guard state pension, service members must meet the following requirements:
- At least 60 years old
- Served at least 20 years creditable service in an active or reserve component of the U.S. Armed Forces and is eligible for military retired pay
- At least 15 years of the service member’s creditable service must have been in the North Carolina National Guard
- Received an honorable discharge from the North Carolina National Guard
For more information, please call 984-664-7892 or contact the North Carolina National Guard Retirement Services Office.
North Carolina National Guard Retirement Services Office
North Carolina General Statutes 127A-40
Learn more about State Pension for North Carolina National Guard Service Members
North Carolina State Employment Veterans Preference: North Carolina offers employment preferencefor eligible Veterans, current and former North Carolina National Guard service members and their spouses forstate initial employment, subsequent employment, promotions, reassignments, horizontal transfers and reduction-in-force situations.
To claim Veterans’ preference, applicants must meet the minimum training and experience requirements for the position and must be capable of performing the duties required for the position.
Who is eligible for North Carolina State Employment Veterans Hiring Preference?
Active Duty Veteran Preference:
- Veteran who served on active duty in the U.S. Armed Forces (other than for training) during a period of war and received an other than dishonorable discharge
- Veteran who has a service-connected disability they received during peacetime
- Spouse of a disabled Veteran
- Surviving spouse or dependent of a Veteran who died while serving on active duty during a period of war either directly or indirectly as a result of that service
- Spouse of a Veteran who has a service-connected disability they received during peacetime
- Surviving spouse or dependent of a Veteran who died in the line of duty during peacetime
National Guard Preference:
- North Carolina resident who is a current member in good standing of the North Carolina National Guard
- North Carolina resident who is a former member of the North Carolina National Guard who was discharged under honorable conditions after a minimum of six years of creditable service
- Surviving spouse or dependent of a North Carolina National Guard service member who died while serving on state active, or as a result of that service
- Surviving spouse or dependent of a North Carolina National Guard service member who died in the line of duty during peacetime
For positions that do not have a numerical scoring system, preference is given by authorizing credit on a year for year, and month for month, basis, for all military service training and experience that is similar to the knowledge, skills, and abilities required for the position.
For positions where a numerical scoring system is used 10 preference points are awarded to the score of eligible applicants.
Learn more about North Carolina State Employment Veterans Hiring Preference
Retirement Credit for Military Service in North Carolina Local Government Employee Retirement Systems (LGERS): Participants in LGERS may be eligible to may receive retirement credit for up to five years of qualifying military service at no cost. Participants must meet the following requirements to be eligible:
- Must have contributed to LGERS for five years
- Returned to employment for 10 or more years with the same LGERS employer after discharge from the U.S. Armed Forces, or
- Returned to an LGERS employer within the time limit mandated by federal law for reporting back to work and meet all the following requirements:
- Did not provide written notice of intent not to return to work after military service
- Not eligible for benefits from any other retirement plan based on this service
- Purchased LGERS withdrawn service credit
LGERS employers are required to pay the employer and employee contributions to LGERS for the full period of your military service if the employee returns to work within two years after their earliest military discharge date.
Employees who are ineligible for free credit under these rules, may be eligible to buy credit for their first period plus later required periods of active duty by making a lump-sum payment.
For more information, please call 877-627-3287 or email nc.retirement@nctreasurer.com .
Federal Employment Veteran’s Hiring Preferences: By Federal law, Veterans who are disabled or who served on active duty in the U.S. Armed Forces during certain specified time periods or in military campaigns are entitled to preference over non-Veterans in hiring into the Federal civil service and in retention during reduction in force. Veterans may be entitled to 5 or 10 points included in any scoring process for examination or interviews.
5-point Hiring Preference: Five points are added to the examination score or rating of a Veteran who served:
- During a war, or
- During the period April 28, 1952, through July 1, 1955, or
- For more than 180 consecutive days, other than for training, any part of which occurred after January 31, 1955, and before October 15, 1976, or
- During the Gulf War from August 2, 1990, through January 2, 1992, or
- For more than 180 consecutive days, other than for training, any part of which occurred during the period beginning September 11, 2001, and ending on August 31, 2010, the last day of Operation Iraqi Freedom, or
- In a campaign or expedition for which a campaign medal has been authorized. Any Armed Forces Expeditionary medal or campaign badge, including El Salvador, Lebanon, Grenada, Panama, Southwest Asia, Somalia, and Haiti, qualifies for preference
10-point Compensable Disability (CP) Preference: Ten points are added to the examination score or rating of a Veteran who served at any time and who has a compensable service-connected disability rating of at least 10% but less than 30% .
10-Point 30% Compensable Disability Preference (CPS): Ten points are added to the passing examination score or rating of a Veteran who served at any time and who has a compensable service-connected disability rating of 30% or more.
10-Point Disability Preference (XP): Ten points are added to the passing examination score or rating of:
- A Veteran who served at any time and has a present service-connected disability or is receiving compensation, disability retirement benefits, or pension from the military or the VA but does not qualify as a CP or CPS, or
- A Veteran who received a Purple Heart
10-Point Derived Preference (XP): Ten points are added to the passing examination score or rating of spouses, surviving spouses, or mothers of Veterans. Both a mother and a spouse (including surviving spouse) may be entitled to preference based on the same Veteran's service if they both meet the requirements. However, neither may receive preference if the Veteran is living and is qualified for Federal employment.
Ten points are added to the passing examination score or rating of the spouse of a disabled Veteran who is disqualified for a federal position along the general lines of their usual occupation because of a service-connected disability. Such a disqualification may be presumed when the Veteran is unemployed and:
- Is rated by appropriate military or VA authorities to be 100% disabled and/or unemployable, or
- Has retired, been separated, or resigned from a civil service position because of a disability that is service-connected in origin, or
- Has attempted to obtain a civil service position or other position along the lines of their usual occupation and has failed to qualify because of a service-connected disability
Preference may be allowed in other circumstances but anything less than the above warrants a more careful analysis.
A campaign medal holder or Gulf War Veteran who originally enlisted after September 7, 1980, (or began active duty on or after October 14, 1982, and has not previously completed 24 months of continuous active duty) must have served continuously for 24 months or the full period called or ordered to active duty. The 24-month service requirement does not apply to 10-point preference eligible Veterans separated for disability incurred or aggravated in the line of duty, or to Veterans separated for hardship or other reasons under Title 10 U.S.C. 1171 or 1173.
Learn more about Federal Employment Veterans' Hiring Preferences
North Carolina Veterans Employment Assistance: The N.C. Division of Workforce Solutions provides employment assistance for Veterans, service members leaving the military, and eligible spouses.
Services provided at NCWorks Career Center:
Career assessments- Labor market information
- Training opportunities, job fairs, and workshops
- Job interview preparation
- Resume and cover letter assistance
- Assistance using NCWorks Online
- Access to computers and free internet service
- Assistance applying for and priority of service for federal employment and training programs
Specialized services are provided for Veterans with significant barriers to employment. Most offices have specialized staff who work closely with employers to create more job opportunities for Veterans and provide the following specialized services:
- Help developing an employability plan and goals
- Individual and group coaching
- Referrals to support services:
-
- Vocational rehabilitation
- Transportation
- Elder care
- Food and nutrition services
- Non-profit organizations that address homelessness
To be eligible for specialized services Veterans must meet the following requirements:
- Disabled
- Homeless
- Unemployed for at least 27 weeks
- Criminal background (released from incarceration within the last 12 months)
- No high school diploma or GED
- Low income
- Between 18-24 years old
NCWorks Online: The state's official job-search website, NCWorks Online gives Veterans access to job postings for 24 hours before they are made available to the general public. The system provides information on training opportunities, local services, and other resources available to Veterans. Employers can also search exclusively for candidates who are Veterans.
NCWorks Veterans Portal:The NCWorks Veterans Portal providesregularly updated listings of Veteran focused hiring events and allows the submission of resumes.
NCWorks Apprenticeship: Veterans participating in NCWorks Apprenticeships can continue to receive VA education benefits, even though they are employed as part of an apprenticeship.Apprentices train for an industry by receiving a combination of classroom instruction and on-the-job training. Participants are paid for their work, and their wages will increase as they progress in the program.
For more information or assistance please contact the nearest NCWorks Career Center or call 855-NCWorks (855-629-6757).
NCWorks Career Center Directory
Learn more about North Carolina Veterans Employment Assistance
Uniformed Services Employment and Reemployment Rights Act (USERRA): USERRA protects civilian job rights and benefits for Veterans and members of reserve components. USERRA also protects service member rights and benefits by clarifying the law, improving enforcement mechanisms, and adding Federal Government employees to those employees already eligible to receive Department of Labor assistance in processing claims.
Absence from Work for Military Duty: USERRA establishes the cumulative length of time that an individual may be absent from work for
military duty and retain reemployment rights to five years. Exceptions to the five-year limit, include initial enlistments lasting more than five years, periodic National Guard and U.S. Armed Forces Reserve training duty, and involuntary active duty extensions and recalls, especially during a time of national emergency. USERRA establishes that reemployment protection does not depend on the timing, frequency, duration, or nature of an individual's service if the basic eligibility criteria are met.
Disability Accommodation: USERRA provides protection for disabled Veterans, requiring employers to make reasonable efforts to accommodate the disability. Service members recovering from injuries received during service or training may have up to two years from the date of completion of service to return to their jobs or apply for reemployment.
Return to Work without Loss of Seniority: USERRA provides that returning service members are reemployed in the job that they would have attained had they not been absent for military service, with the same seniority, status and pay, as well as other rights and benefits determined by seniority. USERRA also requires that reasonable efforts (such as training or retraining) be made to enable returning service members to refresh or upgrade their skills to help them qualify for reemployment. USERRA also provides that while an individual is performing military service, they are deemed to be on a furlough or leave of absence and are entitled to the non-seniority rights accorded other individuals on non-military leaves of absence.
Extension of Health and Pension Plans: Health and pension plan coverage for service members is provided for by USERRA. Individuals performing military duty of more than 30 days may elect to continue employer sponsored health care for up to 24 months; however, they may be required to pay up to102% of the full premium. For military service of less than 31 days, health care coverage is provided as if the service member had remained employed. USERRA clarifies pension plan coverage by making explicit that all pension plans are protected.
Who is eligible for USERRA Benefits? Veterans, U.S. Armed Forces Reserve or National Guard service members who leave a position for training or active military service are eligible.
The Department of Labor, through the Veterans' Employment and Training Service (VETS) helps all who have claims under USERRA, including Federal and Postal Service employees.
employees.
VETS Regional Office Locations
Learn more about the Uniformed Services Employment and Reemployment Rights Act
North Carolina Hilton Honors Military Program: The North Carolina Hilton Honors Military Program helps make the career transition from service in the U.S. Armed Forces to civilian employment easier for current and former service members. The Hilton Honors Military Program will provide hotel accommodations for required travel while they are looking for a new job, training for a new job, or finding housing.
Those eligible can receive up to a total of 100,000 hotel points for verifiable employment-related activities. Recipients must have a Hilton Honors account to receive the points. Applicants should then visit their local NCWorks Career Center with their rewards number and proof of eligibility status. Veteran Representatives at the Career Center will complete the referral form and send it to the approving authorities for processing.
Hilton Honors Military Program Fact Sheet
Learn more about the North Carolina Hilton Honors Military Program
What are my North Carolina Military and Veterans Unemployment Insurance Benefits?
North Carolina Unemployment Insurance (UI): North Carolina's Department of Commerce, Division of Employment Security UI program provides temporary financial assistance for workers who are unemployed through no fault of their own. UI is a partial, short-term replacement of lost wages while workers are seeking other work and is not intended to be a permanent source of income. Benefits are not based on financial need. Employers pay all costs of the UI program.
Who is eligible for North Carolina UI?To be eligible for UI applicants must meet the following requirements:
- Lost job through no fault of their own
- Earned enough wages in a job where the employer paid UI taxes
- Able and available for work
- Actively seeking new employment
Applicants should have the following information available before they file a claim:
- Social Security Number
- Separation, vacation, or any severance pay received, will receive, or are entitled to receive
- Retirement pay gross amount (must provide documentation)
- Bank routing number and account number for direct deposit
- Work history for the past two years (for all employers):
- Employer name as it appears on check stub
- Employer's payroll and physical addresses
- Telephone number
- Employment dates
- Pay amounts and reason for separation
- Non-Citizens must provide Alien number and expiration date
- SF-50 form, SF-8 form, pay stub or W-2 for federal employment within the past two years (may be provided later if documentation is unavailable)
- DD214 for former service members (may be provided later if DD214 is unavailable)
North Carolina UI, “What You Need to File for UI” Fact Sheet
Claims may be filed online at the North Carolina Division of Employment Security, Online UI Portal. Those who do not have access to a computer or need help with their claim, should contact the Customer Call Center at 888-737-0259.
North Carolina Division of Employment Security, UI Contact Directory
Learn more about North Carolina Unemployment Insurance
What are my North Carolina Military and Veterans Division of Motor Vehicles Benefits?
'VETERAN' Designation on North Carolina Driver Licenses and ID Cards: Honorably discharged North Carolina Veterans are eligible to add a ‘VETERAN’ designation on their driver licenses or ID cards. It is free to add the designation, but renewal or duplicate fees will still 
apply.
Veterans can apply for the designation at any North Carolina Division of Motor Vehicles Driver License Office. To request the designation Veterans must provide one of the following documents as proof they received an honorable discharge:
- DD214 or DD215 - Certificate of Release or Discharge
- WD AGO 53/55 - Report of Separation
- NAVMC 78-PD - Notice of Separation
- NAVPERS - Separation of Service
North Carolina Division of Motor Vehicles, Office Directory
Learn more about the 'VETERAN' Designation on North Carolina Driver Licenses and ID Cards
North Carolina Division of Motor Vehicles (DMV) Special Military and Veterans License Plates: North Carolina offers 31 distinctive license plates to honor the service and sacrifice of eligible service members, Veterans, retired service members, and certain family members. Specific eligibility and documentation requirements will apply. A short description of some these license plates is listed below.
North Carolina General Statutes 20-79.4
Military and Veterans license plates may be ordered online from the myNCDMV online portal, by downloading the North Carolina DMV, Military/Veterans Registration Plate Application Form MVR33A ,or from any North Carolina DMV, License Plate Agency Directory.
All requests for Military and Veterans Specialty License Plates must be certified by the North Carolina Department of Military and Veterans Affairs to ensure eligibility criteria is met prior to application.
North Carolina Department of Military and Veterans Affairs, License Plate Certification Information
North Carolina DMV MVR-33A Form Military/Veteran’s Registration Application Information and Examples
North Carolina Medal of Honor Recipient License Plate: Medal of Honor recipients are eligible for one free North Carolina Medal of Honor license plate. There is a $30 fee when requesting a personalized license plate.
When applying Veterans must provide a copy of their DD214 as proof they received an Honorable or Under Honorable Conditions Discharge and were awarded the Medal of Honor. Currently serving service members must provide a copy of the recommendation of award or a copy of a recently dated service record.
North Carolina Disabled Veteran License Plate: U.S. Armed Forces Veterans who have a 100% service-connected disability rating from the VA, or were determined to be individually unemployable and are paid at the 100% rate are eligible for one free North Carolina Disabled Veteran license plate.
Veterans must provide a copy of their DD214, VA Disability Rating Letter or Summary of Benefits letter, dated within one year of the application date, as proof of eligibility. There is a $30 fee when requesting a personalized license plate.
North Carolina Partially Disabled Veteran License Plate: U.S. Armed Forces Veterans who have less than a 100% service-connected disability rating from the VA are eligible for a North Carolina Partially Disabled Veteran license plate. There is no plate fee, but there is a $30 fee when requesting a personalized license plate.
North Carolina Purple Heart License Plate (Auto or Motorcycle): Purple Heart recipients are eligible for the North Carolina Purple Heart license plate. There is no plate fee, but there is a $30 fee when requesting a personalized license plate.
When applying Veterans must provide a copy of their DD214 as proof they received an Honorable or Under Honorable Conditions Discharge and were awarded the Purple Heart. Currently serving service members must provide a copy of the recommendation of award, or a copy of a recently dated service record.
North Carolina Gold Star Lapel Button License Plate: The North Carolina Gold Star Lapel Button license plates are available to immediate family members of a service member killed under the following circumstances:
- During time of war
- Period of armed hostilities, while engaged in military operations involving armed conflict with an opposing foreign force
- While serving with friendly foreign forces engaged in an armed conflict in which the U.S. is not a belligerent party against an opposing armed force
- Killed in an international terrorist attack
- While serving in a military operation outside the U.S. as part of a peacekeeping force
These license plates are available to the following family members:
- Surviving spouse
- Parents, stepparents, parents through adoption, foster parents who stood in loco parentis
- Child, stepchild, child through adoption
- Siblings and half-siblings
There is no plate fee, but there is a $30 fee if personalized. Applicants must provide a copy of the DD1300 Report of Casualty as proof of eligibility.
Code of Federal Regulations, 32-3-578.63 (k)
North Carolina Army Veteran License Plate Veterans who retired from the U.S. Army and received an Honorable or Under Honorable Conditions Discharge are eligible for the North Carolina U.S. Army Veteran license plate. There is no plate fee, but there is a $30 fee when requesting a personalized license plate. Veterans can apply at any North Carolina DMV, License Plate Agency. Applicants must show their military retired ID card when they apply.
Learn more about North Carolina Military and Veteran License Plates
North Carolina North Carolina Driver License Renewal for Service Members and Dependents: Service members serving in an active or reserve component of the U.S. Armed Forces and their family members may renew their North Carolina driver license before being deployed. A driver license may be renewed at a North Carolina Division of Motor Vehicles, Driver License Office up to one year prior to the license's expiration date.
Resident service members and their dependents stationed outside North Carolina for more than 30 days may renew their standard license by mail. A license renewed by mail will expire 60 days after the license holder returns to North Carolina.
Mail-in renewals must meet the following requirements:
- Serving on active duty in the U.S. Armed Forces and assigned to a duty station outside North Carolina
- Class C North Carolina driver license has not expired or has been expired less than two years and a day
- Have a photo (dated within the last eight years) on file with the North Carolina Division of Motor Vehicles (NCDMV)
- Have on file with NCDMV a Social Security number or a U.S. government-issued document indicating legal presence
- Have a permanent verifiable residential address or address of a host family in North Carolina
- Provide copy of a valid military ID (front and back, sign and date both)
- Provide completed vision statement and a National Sex Offender Affidavit (included in the application packet)
A driver license may be renewed by mail no more than two times during the license holder’s lifetime.
A dependent holding a full provisional driver license can upgrade to a Class C driver license if their license has been expired for less than a year and they are 18 years old. They will need to meet the issuance requirements and complete the application.
Applications, required documentation and a check or money order for required fees (listed on the application) can be mailed to:
NCDMV
Military/Internet Unit
3176 Mail Service Center
Raleigh, NC 27697-3176
North Carolina Division of Motor Vehicles, Driver License Renewal by Mail Packet
Learn more about North Carolina Driver License Renewal for Service Members and Dependents
North Carolina Military Commercial Driver License (CDL) Waivers: The North Carolina Division of Motor Vehicles (NCDMV) offers CDL testing exemptions to service members and former service members based on their military training and experience.
The even exchange option allows service members who have certain Military Occupational Specialties / Ratings in the U.S. Armed Forces to have their CDL knowledge and skills testing waived. Service members must have worked in one of the following Military Occupational Specialties/Ratings in the past year:
- Army – 88M, 92F, 14T
- Air Force – 2T1, 2F0, 3E2
- Marine Corps – 3531
- Navy – EO
The skills waiver option is available to service members who have military commercial driving training and experience but do not have the Military Occupational Specialties/Ratings to qualify for the even exchange option. Applicants must have been licensed for at least two years on a military vehicle similar to the commercial vehicle class they are applying for. This option only allows a waiver of only the skills testing.
Applicants must also meet the following requirements:
- Not had more than one license (except for a military license) in the past two years
- Not had any license suspended, revoked, or cancelled in the past two years
- Not had any convictions for any type of motor vehicle for the disqualifying offenses (listed on the application)
- Not had more than one conviction for any type of motor vehicle for serious traffic violations (listed on the application)
- Have not had had any conviction for a violation of military, state or local laws relating to motor vehicle traffic control (other than a parking violation) as a result of a traffic accident and has no record of an accident in which they were at fault
NCDMV’s Commercial Driver Unit will notify the applicant by phone after their waiver has been processed. If approved, the applicant has 30 days from the date of contact to visit a NCDMV Driver License Office to be issued their CDL.
For more information on the CDL licensing process please call 919-861-3319.
North Carolina CDL Test Waiver/Even Exchange Military Application
NCDMV Office Directory
Learn more about the North Carolina Military Commercial Driver License Waivers
North Carolina Motorcycle Endorsements for Service Members Stationed Abroad: Service members licensed in North Carolina but stationed outside the state can add or renew a motorcycle endorsement.
Service members must complete the North Carolina Division of Motor Vehicles, Motorcycle Endorsement Request Application for Military Personnel Stationed Abroad, and submit a copy of their:
- Valid North Carolina driver license
- Military ID card
- Motorcycle Safety Foundation card (both front and back) with written verification of its authenticity from a military safety officer on official letterhead​
- Must have a photo on file with the North Carolina Division of Motor Vehicles that was taken within the last eight years
If a written examination and skills test are unavailable, the North Carolina Division of Motor Vehicles may accept a Motorcycle Rider Card with written verification of its authenticity from a military safety officer on official letterhead.
Documents can be submitted via email at dmvdlosr@ncdot.gov or Fax to 919-861-3393.
Learn more about North Carolina Motorcycle Endorsements for Military Personnel Stationed Abroad
What are my North Carolina Military and Veterans Health and Insurance Benefits?
North Carolina National Guard Medical Insurance Benefits: North Carolina National Guard service members and their dependents may be eligible for health care insurance provided by the North Carolina State Health Plan for Teachers and State Employees.
Service members must not be eligible for any other type of comprehensive group health insurance or other comprehensive group health benefits and did not have health benefit coverage for at least the last six consecutive months. For more information, please contact the North Carolina State Health Plan for Teachers and State Employees.
Learn more about North Carolina National Guard Medical Insurance Benefits
North Carolina National Guard Service Member Coverage under Worker’s Compensation Laws for Injury, Illness, Disability and Death on State Active Duty: North Carolina National Guard service members who are injured, become ill, disabled or die while serving on state active duty are eligible for medical coverage and compensation under the North Carolina Workers' Compensation Act .
Who is eligible for Coverage under Worker’s Compensation Laws for Injury, Illness, Disability and Death on State Active Duty? North Carolina National Guard service members serving on state active duty are covered by the Workers’ Compensation Act.
TRICARE Reserve Select Health Insurance: TRICARE Reserve Select is a premium-based plan, available worldwide for Selected Reserve, (U.S. Armed Forces Reserve and National Guard service members) and their families who meet the following qualifications:
- Not on active duty orders
- Not covered under the Transitional Assistance Management Program
- Not eligible for or enrolled in the Federal Employees Health Benefits (FEHB) program or currently covered under FEHB, either under their own eligibility or through a family member
This plan provides comprehensive health care coverage when a service member is not on active duty and covered by active duty TRICARE benefits.
Learn more about TRICARE Reserve Select Health Insurance
U.S. Department of Veterans Affairs Life Insurance: The VA provides valuable life insurance benefits to Veterans, active and reserve component service members and their families to provide financial security given the extraordinary risks involved in military Service. The VA provides the following life insurance benefit programs:
- Servicemembers’ Group Life Insurance (SGLI)
- Veterans’ Group Life Insurance (VGLI)
- Family Servicemembers’ Group Life Insurance (FSGLI)
- Servicemembers' Group Life Insurance Traumatic Injury Protection Program (TSGLI)
- Service-Disabled Veterans’ Life Insurance (S-DVI)
- Veterans’ Mortgage Life Insurance (VMLI)
Learn more about U.S. Department of Veterans Affairs Life Insurance
What are my North Carolina Military and Veterans Parks and Recreation Benefits?
North Carolina Wildlife Resource Commission Lifetime Disabled Veteran Licenses: North Carolina offers the following lifetime licenses to eligible disabled Veterans:
- Lifetime Disabled Veteran Inland Fishing License $11 – Statewide inland fishing including fishing in designated Public Mountain Trout Waters, fishing in trout waters on game lands, and fishing in joint waters
- Lifetime Disabled Veteran Coastal Recreational Fishing License $11 - Statewide coastal fishing
- Lifetime Disabled Veteran Combination Hunting and Inland Fishing License $11 - Statewide hunting and inland fishing including fishing in Public Mountain Trout Waters, fishing in trout waters on game lands, fishing in joint waters and hunting on game lands; does not include big game hunting, state waterfowl privilege, federal duck stamp or fishing in coastal waters
Lifetime Disabled Veteran Sportsman License $106 - Statewide hunting and inland fishing including hunting big game, hunting on game lands, hunting for waterfowl (), fishing in designated Public Mountain Trout Waters, fishing in trout waters on game lands, and fishing in joint waters; does not include bear management e-stamp, federal duck stamp or fishing in coastal waters- Lifetime Disabled Veteran Sportsman and Coastal Recreational Fishing License $117 - Statewide hunting, inland and coastal recreational fishing, including hunting big game, hunting on game lands, hunting for waterfowl, fishing on inland and coastal waters, Public Mountain Trout Waters, trout waters on game lands and fishing in joint waters
Who is eligible for North Carolina Wildlife Resource Commission Lifetime Disabled Veteran Licenses? North Carolina resident Veterans who have a 50% or greater disability rating from the VA are eligible.
All applications for a disabled Veteran licenses must be certified by the North Carolina Department of Military and Veterans Affairs to ensure eligibility. After certification applicants can apply online at Go Outdoors North Carolina or they can mail their license application and payment to:
North Carolina Wildlife Resources Commission
1707 Mail Service Center
Raleigh, NC 27699-1700
North Carolina Wildlife Resource Commission, Lifetime Hunting and Fishing License for Resident Disable Veterans Application
North Carolina Department of Military and Veterans Affairs Service Officer Directory
Learn more about North Carolina Wildlife Resource Commission Lifetime Disabled Veteran Licenses
North Carolina Hunting and Fishing Licenses for Nonresident Service Members and their Dependents at Resident Rates: Nonresident U.S. Armed Forces service members stationed in North Carolina, their spouse and dependents (under age 18) living with them, are considered residents of North Carolina and can purchase licenses issued by the Wildlife Resources Commission for resident prices.
Nonresident service members serving in the U.S. Armed Forces on active duty stationed outside North Carolina are considered residents of North Carolina and can purchase short-term and annual hunting, fishing and trapping licenses at resident prices.
North Carolina Hunting and Fishing Licenses Exemption for Resident Service Members Home on Leave: North Carolina resident service members stationed outside North Carolina who are home on leave for 30 days or less do not have to purchase hunting, inland and coastal fishing licenses.
When hunting or fishing under this exemption service members must carry their military ID card and a copy of their leave paperwork.
North Carolina Mountain Heritage Trout Fishing License Exemption for Resident and Nonresident Veterans: Resident and nonresident Veterans who received an honorable discharge from the U.S. Armed Forces are exempt from licensing requirements while fishing in North Carolina Mountain Heritage Trout waters.
Veterans must carry their DD214 (or equivalent) when fishing as proof of their service and that they received an honorable discharge.
North Carolina State Park Discount For Service Members and Veterans: Service members and Veterans are eligible for a $6 discount per night on campsite reservation at North Carolina State Parks. Service members and Veterans must provide proof of military service or Veteran status at check in.
Discounts cannot be applied to activity fees or permits, primitive or group campsites, vacation cabins, and facility rentals. The discount can be applied to marina transient dockage slip rentals at Carolina Beach State Park.
Learn more about North Carolina State Park Discount For Service Members and Veterans
What are my North Carolina Military and Veterans Miscellaneous Benefits?
North Carolina Veterans Guardianship Act: North Carolina Veterans’ Guardianship Act authorizes the appointment of guardians for incompetent Veterans, incompetent dependents of Veterans, and minor dependents of Veterans. Guardians assume all responsibility for their financial affairs, maintains their properties and applies for and manages benefits they may be eligible for.
Contact the North Carolina Department of Military and Veterans Affairs for more information by calling 844-624-8387 or use the North Carolina Department of Military and Veterans Affairs online contact page.
Learn more about the North Carolina Veterans Guardianship Act
North Carolina Veterans Discharge Records: The Register of Deeds of any North Carolina County is required to record all official discharges for resident Veterans of the U.S. Armed Forces. The Register must provide a free certified copies when requested by a Veteran.
North Carolina General Statutes 47-5-113
North Carolina Registers of Deeds Directory
Learn more about North Carolina Veterans Discharge Records
North Carolina Military and Overseas Voter Services: The North Carolina State Board of Elections offers an easy way to register and vote in local, state and Federal elections. Service members, their spouse or dependent, or a U.S. citizen who is outside the U.S., may register to vote and/or request an absentee ballot until 5:00 p.m. the day before the election. The voter portal can then be used to submit the ballot until 7:30 p.m. on election day.
North Carolina State Board of Elections Military and Overseas Voter Services Portal
Learn more about North Carolina Military and Overseas Voter Services
North Carolina National Guard Soldiers and Airmen Assistance Fund (SAAF) Grants: SAAF is a non-profit organization that provides assistance to North Carolina National Guard service members when no other resources are available. They provide grants for food, shelter, utilities, medical emergencies, wounded warriors, and scholarships. Grants cannot exceed $1,000.
SAAF provides grants for the following:
- Payment to avoid eviction or foreclosure
- Utilities to prevent disconnection
- Food assistance
- Medical emergencies
- Loss of home or personal items due to fire or natural disasters
- Loss of employment
- Military pay issue (grant will not exceed $500)
- Short-term housing
Who is eligible for SAAF Grants? To be eligible for SAAF assistance applicants must be current members of the North Carolina National Guard in good standing with no AWOLs or unsatisfactory performance, no current debt to the military or the government and must have completed basic training. The service member’s spouse is eligible to request assistance if the service member is deployed.
To request assistance service members should contact their chain of command, nearest Family Assistance Center, or the SAAF office.
Point of Contact for the SAAF
Phone: 919-851-3390, extension 3
Email: ncngsaaf@bellsouth.net
SAAF Grant Application and Instructions
North Carolina National Guard Family Programs, Quick Reference Guide
North Carolina National Guard Family Programs Webpage
Learn more about the North Carolina National Guard Soldiers and Airmen Assistance Fund
North Carolina State Veterans Homes: North Carolina has four full-service, skilled nursing facilities for Veterans and their eligible family members that offer high quality nursing care to improve their resident’s quality of life. Each has a highly skilled professional staff that provides exceptional care and activities to enrich Veterans lives. All care is provided by registered nurses, licensed practical nurses, and certified nursing assistants under the direction of licensed physicians.
North Carolina Veterans Home Locations:
Fayetteville - 150 bed facility – CLOSING February 1, 2024
Address: 214 Cochran Ave, Fayetteville, NC 28301
Phone: 910-822-7204
Salisbury - 99 bed facility
Address: 601 Brenner Ave, Building #10, Salisbury, NC 28144
Phone: 704-639-2320
Kinston -100 bed facility
Address: 2150 Hull Road, Kinston, NC 28504
Phone: 252-939-8001
Black Mountain – 100 bed facility
Address: 62 Lake Eden Road, Black Mountain, NC 28711
Phone: 828-257-6801
Kernersville State Veterans Home – 120 bed facility
Address: 1795 Kernersville Medical Pkwy, Kernersville, NC 27284
Phone: 743-209-3042
Each facility provides:
- Comfort and security
- Spacious rooms in an attractive environment
- Registered dietician
- Social workers
- Veterans Service Officer to assist Veterans and families in applying for VA Benefits
- Physical, occupational, and speech therapies
- Recreational programs
- In-house activities, community outings, and programs involving local volunteer groups
- Special programs throughout the year to honor Veterans
- Hospital care provided by either a VA Medical Center or local hospitals
Who is eligible for care at the North Carolina State Veterans Homes? To be eligible for admission Veterans must meet the following requirements:
- Served in the U.S. Armed Forces on active duty (other than for training)
- Received a discharge under honorable conditions
- Resident of North Carolina 24 months prior to the date of admission
- Referred by a licensed physician and determined to require skilled nursing care
- Disabled due to age, disease, or other reasons determined through a physical exam
- Veterans home must be able to meet the needs of the Veteran
Non-Veterans may occupy up to 25% of the total beds in a State Veterans Home. Eligible non-Veterans includes the following family members:
- Eligible Veterans spouse
- Surviving spouse of an eligible Veteran
- Gold Star Parents of a service member who died in the line of duty while serving on active duty in the U.S. Armed Forces during a time of war or national emergency
All expenses are based on the actual cost of care and the Veterans ability to pay using available resources. For more information, please contact the Veterans home directly.
North Carolina State Veterans Homes Program
Learn more about the North Carolina State Veterans Homes
North Carolina State Veterans Cemetery Program: North Carolina has four state Veteran’s cemeteries that offer a dignified final resting place for North Carolina Veterans and their eligible family members.
North Carolina State Veterans Cemetery Locations:
Western Carolina State Veterans Cemetery 
Address: 962 Old US Hwy 70, Black Mountain, NC 28711
Phone: 828-669-0684
Fax: 828-669-0685
Coastal Carolina State Veterans Cemetery 
Address: 110 Montford Point Road, Jacksonville, NC 28541
Mailing Address: P.O. Box 1486, Jacksonville, NC 28541
Phone 910-347-4550
Fax: 910-347-3570
Sandhills State Veterans Cemetery
Address: 8220 Bragg Boulevard, Fort Bragg, NC 28310
Mailing Address: P.O. Box 39, Spring Lake, NC 28390
Phone: 910-436-5630
Fax: 910-463-5727
Eastern Carolina State Veterans Cemetery
Address: 164 Longs Plant Farm Road, Goldsboro, NC 27534
Mailing Address: P.O. Box 10556, Goldsboro, NC 27532
Phone: 919-648-0510
Each cemetery offers a free burial plot, opening and closing of the grave, a grave marker and installation, and perpetual care at no cost to the Veteran or their family. There is no charge for burial of an eligible Veteran at any state Veterans cemetery. A burial fee is charged for a Veteran’s spouse and dependents. All other funeral expenses are the responsibility of the Veteran, family, or their estate.
Who is eligible for burial in a North Carolina State Veterans Cemetery? Eligibility requirements for the burial at a North Carolina State Veterans Cemetery are the same as for VA National Cemeteries except for a North Carolina residency requirement. Exact eligibility requirements can viewed at the VA, National Cemetery Administration Eligibility webpage. The following are the general eligibility requirements:
- Discharged from active duty service in the U.S. Armed Forces under conditions other than dishonorable, or
- Died while serving on active duty, or
- Served at least 20 years in the National Guard or U.S. Armed Forces Reserves and qualified for military retired pay (or would have qualified except death occurred before age 60), or
- Reserve component service members if they were activated for federal service, (active duty for training does not qualify)
- Spouses and dependents (burial of dependent children is limited to unmarried children under 21 years old, or 23 years old if a full-time student at an approved educational institution, or a child who develops a lifelong disability prior to age 21)
- Resident of North Carolina at the time of death for at least 10 years, or at the time of entry into the U.S. Armed Forces
Proof of military service, residence, marriage and children as well as any applicable disability is required. For more information or to schedule a burial please contact the nearest cemetery.
North Carolina State Veterans Cemetery Eligibility Guide
Learn more about the North Carolina State Veterans Cemetery Program
U.S. Department of Veterans Affairs Facilities in North Carolina
U.S. Department of Veterans Affairs Facilities in North Carolina: The VA has numerous resources available for Veterans and family members. Please see the local location listing for your nearest facility.
Learn more about U.S. Department of Veterans Affairs Facilities in North Carolina
U.S. Department of Veterans Affairs Cemeteries in North Carolina: The VA National Cemetery Administration maintains four national cemeteries in North Carolina. Please see the local location listing for the nearest cemetery.
Learn more about U.S. Department of Veterans Affairs Cemeteries in North Carolina
Military Installations and Veterans Affairs Facilities in North Carolina
Please see the North Carolina Military Resource Locator for additional information.
Active Duty
Army
Fort Liberty
Air Force
Pope Field
Seymour Johnson AFB
Marines
Camp Lejeune
Marine Corps Air Station, Cherry Point
Marine Corps Air Station, New River
National Guard
North Carolina National Guard
North Carolina Army National Guard
North Carolina Air National Guard
145 th Airlift Wing
U.S. Army Reserve (USAR)
81 st Readiness Division
North Carolina Department of Military and Veterans Affairs
North Carolina Department of Military and Veterans Affairs, Resource Guide
North Carolina Wildlife Resources Commission, Hunting, Fishing and Trapping Licenses
U.S. Department of Veterans Affairs, Facility Directory North Carolina
Military Interstate Children's Compact Commission, North Carolina
U.S. Office of Personnel Management, Veterans' Preference
North Carolina Office of Human Resources Frequently Asked Questions - Military Leave
North Carolina Department of Revenue 2022 Tax Law Changes
North Carolina Division of Motor Vehicles Online Portal
North Carolina Department of Revenue, Armed Forces Information
North Carolina Department of Health and Human Services, Veteran's Services
North Carolina General Statutes
U.S. Department of Veterans Affairs, Veterans Service Organization Directory