First Presbyterian Church is a historic Presbyterian church building located at 114 W. Main Street in Lincolnton, Lincoln County, North Carolina. It was built in 1917, and is a rectangular Late Gothic Revival-style brick church with projecting corner towers. It has a front gable slate roof and features shallow, cement-capped buttresses, and lancet-arch windows. The interior is a modified Akron Plan with a theater-style sanctuary and adjoining space for extra seating or Sunday school.