Sponsor: A 527 group as labeled under tax code designations that can receive unlimited donations. Funded by the Democratic Governors Association.

Claim: “Tree.com: A company that paid Pat McCrory over $140,000 to sit on its board while he was mayor of Charlotte.”

Context: Pat McCrory joined the Tree.com board of directors in January 2009. He served 14 years as mayor, ending in early December 2009. The ad doesn’t specify that McCrory’s tenure as mayor and board member overlapped for only about 11 months.

Republicans launched the first television commercial Tuesday in the November governor’s race, an attack ad that tries to link Democratic nominee Walter Dalton to the unpopular Gov. Bev Perdue.

The Republican Governors Association is spending about $850,000 to air the commercial as it seeks to help elect GOP nominee Pat McCrory. But the 30-second spot’s major points don’t fully meet the truth test.

Here’s a claim-by-claim fact check below.

This is one that has been simmering since the middle of March. We finally take a stab at it with today's Fact Check in the 13th congressional district Republican primary.

Claim: Paul Coble as a Wake County commissioner says he has balanced the county’s budgets, but those budgets have included $192 million in unfunded liabilities, and Coble has approved millions of dollars in new debt.

Claim: “The One N.C. Fund has created 60,000 jobs and produced $11 billion worth of investments since its inception.”

Speaker: Walter Dalton at Democratic gubernatorial debate Monday

Claim: “When I was superintendent of schools North Carolina was making real progress. We improved test scores more than any other state in the nation.”

Speaker: Bob Etheridge at Democratic gubernatorial debate Monday

Claim: "(Fracking) would only bring to the state at most about 100 jobs."

Speaker: Bill Faison at Democratic gubernatorial debate Monday

Claim: "At the federal, we only get 92 cents out of every dollar we are spending to Washington."

Speaker: Bob Etheridge at Democratic gubernatorial debate Monday

Claim: "The net effect is no new jobs. We have the same number of jobs we did a dozen of years ago and a million more people."

Speaker: Bill Faison at Democratic gubernatorial debate Monday

Claim: "The terrible thing we've all seen this time around is the Republicans taking us to 49th nationally in education spending."

Speaker: Bill Faison, Democratic candidate for governor, at the N.C. Association of School Administrators forum in Raleigh

Claim: "This is the facts. You all know the facts. There are fewer dollars in the public school system today than there's ever been."

Speaker: Gov. Bev Perdue at a press conference Monday at the state Capitol