Voluntary Disclosure Program The North Carolina Department of State Treasurer Unclaimed Property Division (UPD) encourages Holders that are not currently in compliance with North Carolina Unclaimed Property laws to take the steps necessary to become fully compliant by participating in our Voluntary Disclosure Program (VDP). The objective of the VDP is to allow holders of unclaimed property to conduct a self-examination of their books and records to determine if they may be holding property which is past due and reportable to North Carolina, and to request to remit such property without being assessed interest or penalties. Pre-authorization is required for participation in the VDP. Holders currently under audit by UPD or its agents, may not be eligible to participate. Holders interested in participating in UPD’s VDP should email their request to VoluntaryDisclosureProgram@nctreasurer.com. Note to first-time filers: As allowed by North Carolina General Statute 116B-60 (f1), any holder having two hundred fifty dollars ($250.00) or less to report, may remit such property without being assessed interest or penalties, and would not be required to obtain UPD’s authorization prior to reporting. If you are not a first-time filer, and you have past-due property of two hundred fifty dollars ($250.00) or less to report, this exception may still apply to you. Please provide further details about the property you are holding by emailing us at VoluntaryDisclosureProgram@nctreasurer.com. Please visit the Voluntary Disclosure Program FAQs for more information.