The cost to incorporate in North Carolina is $125.00. Once registered, your corporation will be a new legal "person," legally able to do business within state borders (to do business in a state other than North Carolina, registration in that new state would also be necessary).
In order to register your corporation in North Carolina you'll submit the Articles of Incorporation, along with a check or money order for the cost to incorporate, to the Department of State in Raleigh. Filed Articles will be returned to you for your records as proof of registration.