N.C. Gen. Stat. § 59-73.20
Conversion.
§ 59-73.20. Conversion.
A domestic partnership may convert to a different business entity if:
(1) The conversion is permitted by the laws of the state or country governing the organization and internal affairs of such other business entity; and
(2) The converting domestic partnership complies with the requirements of this Part and, to the extent applicable, the laws referred to in subdivision (1) of this section.