In this study, effects of the thickness of a low temperature (LT) buffer and impurity incorporation on the characteristics of Nitrogen (N)-polar GaN are investigated. By using either a nitridation or thermal annealing step before the deposition of a LT buffer, three N-polar GaN samples with different thicknesses of LT buffer and different impurity incorporations are prepared. It is found that the sample with the thinnest LT buffer and a nitridation step proves to be the best in terms of a fewer impurity incorporations, strong PL intensity, fast mobility, small biaxial strain, and smooth surface. As the temperature increases at ~10 K, the apparent donor-acceptor-pair band is responsible for the decreasing integral intensity of the band-to-band emission peak. In addition, the thermal annealing of the sapphire substrates may cause more impurity incorporation around the HT-GaN/LT-GaN/sapphire interfacial regions, which in turn may result in a lower carrier mobility, larger biaxial strain, larger bandgap shift, and stronger yellow luminescence. By using a nitridation step, both a thinner LT buffer and less impurity incorporation are beneficial to obtaining a high quality N-polar GaN.