South Carolina
This guide organizes 132 South Carolina nonprofit compliance facts supported by 91 official sources. 3 entries are currently marked Verification in Progress.
132 facts · 129 source verified · 3 in progress · 91 official sources
On this page
- Start Here
- Compact Compliance Reference
- Corporate classification, formation, governance, and maintenance
- Foreign nonprofit authority
- Charitable solicitation, exemptions, and annual reporting
- Professional fundraising and solicitation disclosures
- Income tax and unrelated business income
- Sales, use, admissions, and event taxes
- Property tax
- Employer lifecycle
- Raffles
- Charitable bingo
- Alcohol events
- Lobbying and political activity
- Local business licenses
- Multi-system closure coordination
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are South Carolina’s highest-priority nonprofit compliance decision points. Some apply at formation or recur every year; others apply only when the organization solicits contributions, owes tax on unrelated business income, buys or sells taxable goods, owns property, hires employees, or winds down. Check each entry’s applicability before acting.
- Select public benefit, mutual benefit, or religious corporation status in the Articles Applies to: A new domestic South Carolina nonprofit corporation.
- File nonprofit Articles of Incorporation and pay $25 Applies to: A new domestic South Carolina nonprofit corporation.
- Maintain a qualifying registered agent and physical registered office Applies to: Domestic and authorized foreign nonprofit corporations.
- Register annually before soliciting when no exclusion or exemption applies Applies to: A charitable organization soliciting in South Carolina that is not outside the definition and does not qualify for an annual exemption.
- Use the current $25,000 gross-revenue exemption branch, not the former $20,000 contribution test Applies to: A charitable organization seeking the compensated-person/IRS-letter small-organization exemption without professional fundraising actors.
- Use the current $10,000 gross-revenue exemption branch separately Applies to: A charitable organization with gross revenue not in excess of $10,000, including one using professional fundraising actors.
- File an annual exemption application; South Carolina charity exemption is not automatic Applies to: An organization within the charitable-organization definition claiming a §33-56-50 registration exemption.
- File the annual financial report separately from registration renewal Applies to: A registered charitable organization that is not exempt from financial reporting.
- Rely on federal §501 status for ordinary South Carolina income-tax exemption Applies to: A corporation or unincorporated entity operating in South Carolina that has current federal exemption under §501(c).
- File SC990-T when South Carolina operations require federal Form 990-T Applies to: A federally exempt corporation or unincorporated entity operating in South Carolina that must file federal Form 990-T.
- Do not treat §501(c)(3) status as a broad purchaser sales-tax exemption Applies to: South Carolina nonprofits purchasing goods or services for their own use.
- Apply to SCDOR through MyDORWAY for property-tax exemption Applies to: A nonprofit owning real or personal property and seeking an exemption under §12-37-220.
- Register for unemployment insurance when a §501(c)(3) nonprofit has four employees in 20 weeks Applies to: A §501(c)(3) nonprofit employer with four or more employees in covered employment.
- Do not treat corporate dissolution as closing charity, tax, employer, gaming, alcohol, or local accounts Applies to: Any nonprofit dissolving, withdrawing, or ending South Carolina operations.
Compact Compliance Reference
A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline formula, threshold operator, exception, and unresolved conflict is stated in full.
Corporate classification, formation, governance, and maintenance
South Carolina nonprofit corporations pick one Chapter 31 classification and state whether they have members. Everything in this section is corporate law. None of it completes federal recognition, charity registration, tax exemption, or a gaming licence, and none of it creates a recurring Secretary of State annual report for an ordinary Chapter 31 nonprofit.
South Carolina corporate classification as a public benefit, mutual benefit, or religious corporation does not itself create federal §501(c)(3) recognition, charitable-solicitation registration, income-tax exemption, sales-tax treatment, property-tax exemption, raffle eligibility, or bingo eligibility. Each system has its own trigger and closure process.
- Deadline
- At formation and before relying on any registration or exemption.
- Fee
- No single combined fee.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Responsible party
- South Carolina Secretary of State; Internal Revenue Service; South Carolina Department of Revenue; local tax authorities
- Frequency
- Continuous decision framework.
- How to comply
- Complete each applicable filing with the responsible agency.
- Official form or portal
- Business Entities Online; Charities Online; MyDORWAY; applicable local and gaming portals.
Applies to: Every organization forming or operating as a South Carolina nonprofit corporation.
- One entity may fit several systems or be exempt from one while subject to another.
- Treating one status as universal can cause unlawful solicitation, tax, gaming, or corporate noncompliance.
- North Carolina nonprofit corporation type required
- Florida nonprofit corporation type required
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 7 more
View official sources (8)
The Articles of Incorporation must identify the corporation as a public benefit corporation, mutual benefit corporation, or religious corporation. The three classifications have different asset, transaction, Attorney General, and governance consequences and must not be merged.
- Deadline
- At formation.
- Fee
- Included in the $25 Articles filing fee.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- One time, subject to later amendment.
- How to comply
- Select the classification in the nonprofit Articles filing.
- Official form or portal
- Nonprofit Articles of Incorporation through Business Entities Online.
Applies to: A new domestic South Carolina nonprofit corporation.
- Federal tax classification does not substitute for the Chapter 31 selection.
- An omitted or inconsistent classification can cause rejection or misapplication of governance and charitable-asset rules.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
The Articles must state whether the corporation will have members. A membership corporation and a nonmembership corporation use different voting and inspection paths, but either may be public benefit, mutual benefit, or religious.
- Deadline
- At formation; later changes require authorized amendment when the Articles must change.
- Fee
- Included in Articles fee; amendment fee is $10.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Responsible party
- South Carolina Secretary of State; internal corporate governance
- Frequency
- Formation and event-triggered amendment.
- How to comply
- State member status in the Articles and maintain bylaws consistent with that choice.
- Official form or portal
- Nonprofit Articles of Incorporation; Articles of Amendment; internal bylaws.
Applies to: A new domestic South Carolina nonprofit corporation.
- Classes of members and voting rights may be detailed in the Articles or bylaws.
- Inconsistent member status can impair elections, approvals, notices, and member rights.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
File Articles of Incorporation with the Secretary of State. The filing creates the Chapter 31 corporation when effective; it does not by itself grant federal or state tax exemption.
- Deadline
- Before acting as a South Carolina nonprofit corporation.
- Fee
- $25 statutory filing fee.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- One time.
- How to comply
- File online through Business Entities Online or use the current portal-provided paper form.
- Official form or portal
- Nonprofit Articles of Incorporation; Business Entities Online.
Applies to: A new domestic South Carolina nonprofit corporation.
- Tax, charity, employer, local, raffle, and bingo registrations remain separate.
- No corporation is created until the filing becomes effective; defective filings may be rejected.
- Georgia articles of incorporation required
- Virginia articles of incorporation required
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 3 more
View official sources (4)
The Articles must include a distinguishable name, one corporate classification, the initial registered-office street address and registered agent, incorporators, whether members exist, principal-office address, and dissolution-distribution provisions. Each incorporator and each initial director named in the Articles must sign.
- Deadline
- At formation.
- Fee
- Included in the $25 Articles fee.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- One time; later changes may require amendments or separate statements.
- How to comply
- Complete every required field and authorized signature in the current filing.
- Official form or portal
- Nonprofit Articles of Incorporation through Business Entities Online.
Applies to: A new domestic South Carolina nonprofit corporation.
- Additional IRS-compatible provisions may be needed for a prospective §501(c)(3).
- Missing mandatory provisions or signatures can cause rejection and later tax or asset-distribution problems.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
The corporate name must be distinguishable in Secretary of State records. South Carolina does not provide a general Secretary of State DBA or trade-name registration for an ordinary domestic nonprofit; a foreign nonprofit whose legal name is unavailable uses the Chapter 31 fictitious-name resolution process.
- Deadline
- At formation or foreign qualification and before using a required fictitious name.
- Fee
- Included in formation or foreign-authority fee; no general domestic DBA filing fee identified.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- Formation and event-triggered.
- How to comply
- Search the entity database and use the legal name; foreign entities use the certified board resolution when required.
- Official form or portal
- Business Entities Online; foreign fictitious-name filing.
Applies to: Domestic and foreign nonprofit corporations using a legal or alternate public name.
- Trademark, local business-license, and consumer-law rules remain separate.
- An unavailable name causes rejection; using an unregistered foreign fictitious name can block authority.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Continuously maintain a registered agent and registered office in South Carolina. The registered office must be a street address and may be the same as, but need not be, the principal office.
- Deadline
- At formation or foreign authority and continuously.
- Fee
- Included initially; later agent/office change is $10, office-only change by agent is $2, and agent resignation is $3.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- Continuous; update when changed.
- How to comply
- File initial information in the Articles or foreign application and use the current statement of change or resignation filing after an event.
- Official form or portal
- Business Entities Online; Statement of Change of Registered Office or Registered Agent.
Applies to: Domestic and authorized foreign nonprofit corporations.
- The principal office is a separate record.
- Failure to maintain the agent or office can support administrative dissolution or revocation and missed service.
- North Carolina registered agent required
- Florida registered agent required
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 3 more
View official sources (4)
State a principal-office address in the Articles or foreign application and file the prescribed principal-office change when the filed address changes.
- Deadline
- At formation or qualification; foreign corporations must notify a change within 30 days.
- Fee
- $10 statutory principal-office change fee.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- Event-triggered.
- How to comply
- File through Business Entities Online using the current principal-office change transaction.
- Official form or portal
- Principal Office Change filing.
Applies to: Domestic and authorized foreign nonprofit corporations.
- A registered-office change is a separate filing when the registered address also changes.
- Inaccurate public records can cause missed notices and foreign compliance problems.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
A filed corporate document may state a delayed effective date, but it cannot be later than the ninetieth day after filing.
- Deadline
- At the filing that requests delayed effectiveness.
- Fee
- Included in the underlying filing fee.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- Event-triggered.
- How to comply
- Enter the permitted delayed date in the filing.
- Official form or portal
- Applicable Business Entities Online transaction.
Applies to: A nonprofit requesting effectiveness later than Secretary of State filing.
- A delayed effective date may be no more than 90 days after the filing date.
- Some transaction statutes impose additional timing rules.
- An impermissible date can cause rejection or unintended immediate effectiveness.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
Initial directors must appoint officers and adopt bylaws. If no initial directors are named, incorporators complete the organizational action; incorporators may act by unanimous written consent.
- Deadline
- Promptly after incorporation and before relying on governance procedures.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- One-time organizational action; bylaws later amended as authorized.
- How to comply
- Use an organizational meeting or authorized written consent and retain minutes/consents.
- Official form or portal
- Internal bylaws, minutes, and consents; no routine SOS bylaw filing.
Applies to: A newly formed domestic nonprofit corporation.
- Bylaws may not conflict with the Articles or Chapter 31.
- Operating without valid bylaws or officer appointments creates authority and recordkeeping risks.
Last verified: 2026-07-29
View official source
The board must consist of at least three natural persons and may never be reduced below three.
- Deadline
- At organizational action and continuously.
- Fee
- No state appointment fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous.
- How to comply
- Elect or appoint directors under the Articles and bylaws and retain records.
- Official form or portal
- Internal minutes and director roster.
Applies to: South Carolina nonprofit corporations.
- The corporation must have at least three natural-person directors.
- Some religious corporations may use ecclesiastical structures, but Chapter 31's board minimum remains the default statutory rule.
- Operating below the statutory minimum can impair board action and fiduciary oversight.
- Georgia minimum number of directors required
- Virginia minimum number of directors required
Last verified: 2026-07-29
View official source
Unless the Articles or bylaws provide otherwise, the corporation has a president, secretary, and treasurer. At least one officer must be responsible for minutes and authenticating corporate records. One person may hold more than one office, including president and secretary, because Chapter 31 contains no president/secretary combination prohibition.
- Deadline
- At organizational action and continuously.
- Fee
- No state appointment fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous.
- How to comply
- Appoint officers by authorized corporate action, document any combined roles in the minutes, and maintain workable segregation of duties.
- Official form or portal
- Internal bylaws and minutes.
Applies to: South Carolina nonprofit corporations.
- The Articles, bylaws, grant terms, banking controls, or another special law may require separation even though Chapter 31 permits combined offices.
- Missing required or assigned officers can impair records, contracts, and filings; combining roles without adequate controls can create governance and financial-control risk.
- Georgia required officers required
- Rhode Island required officers required
Last verified: 2026-07-29
View official source
Directors may participate remotely when all participants can simultaneously hear one another. A majority is the default quorum, but the governing documents cannot reduce quorum below the greater of one-third of directors in office or two directors. Unanimous written consent is permitted.
- Deadline
- At each board or committee action.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- Per meeting or consent.
- How to comply
- Follow Chapter 31 and the governing documents; retain minutes and consents.
- Official form or portal
- Internal minutes, notices, and consents.
Applies to: Boards and committees of South Carolina nonprofit corporations.
- Special approval rules apply to conflicts, mergers, asset sales, classification changes, and dissolution.
- Defective quorum or consent can invalidate or expose board action.
Last verified: 2026-07-29
View official source
Membership corporations must follow statutory and governing-document rules for meetings, notice, voting, proxies, action without meeting, records, and inspection. Nonmember corporations do not create these rights merely by calling donors or customers 'members.'
- Deadline
- At each member action and when responding to a qualifying inspection request.
- Fee
- No routine state fee.
- Responsible party
- Internal corporate governance; South Carolina courts
- Frequency
- Per meeting, vote, consent, proxy, or request.
- How to comply
- Use notices, ballots, proxies, minutes, and inspection responses consistent with Chapter 31.
- Official form or portal
- Internal membership records and governing documents.
Applies to: A nonprofit corporation with members.
- Exact rights depend on whether statutory members exist and on classes or voting rights in the Articles/bylaws.
- Improper member action can invalidate elections, amendments, mergers, asset sales, or dissolution approvals.
Last verified: 2026-07-29
View official source
Maintain permanent minutes of member and board meetings, written actions, appropriate communications, current member records, and correct accounting records; keep governing documents and recent reports available as required.
- Deadline
- Continuously.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance; South Carolina courts
- Frequency
- Continuous.
- How to comply
- Maintain records in written or retrievable electronic form and respond to lawful inspection requests.
- Official form or portal
- Internal record system.
Applies to: South Carolina nonprofit corporations.
- Member inspection requires the statutory relationship and, for some categories, a proper purpose and notice.
- Missing records impair inspection rights, audits, governance proof, and transaction approvals.
Last verified: 2026-07-29
View official source
Directors must act in good faith, with ordinary prudence, and in the corporation's best interests. For public benefit and religious corporations, a conflicted transaction requires disclosure and disinterested-board approval plus fairness, or Attorney General/court approval. Mutual benefit corporations may also use qualified member approval.
- Deadline
- Before approving or performing a conflicted transaction.
- Fee
- No routine filing fee.
- Responsible party
- Internal corporate governance; South Carolina Attorney General; courts
- Frequency
- Per transaction.
- How to comply
- Document disclosure, disinterested participation, fairness, and any Attorney General, court, or member approval.
- Official form or portal
- Conflict disclosures and minutes; Attorney General notice or court petition when used.
Applies to: Directors and officers of public benefit, mutual benefit, and religious corporations.
- A single director cannot supply the disinterested board approval required by the statute.
- An improperly approved transaction can be voidable and expose fiduciaries to liability.
Last verified: 2026-07-29
View official source
Public benefit and religious corporations may not lend money to or guarantee the obligation of a director or officer. Mutual benefit corporations have a different statutory rule and must meet its conditions.
- Deadline
- Before any proposed loan or guarantee.
- Fee
- No filing fee.
- Responsible party
- Internal corporate governance; South Carolina courts
- Frequency
- Per proposed transaction.
- How to comply
- Reject the prohibited transaction or obtain transaction-specific advice for a mutual benefit corporation.
- Official form or portal
- Internal board records.
Applies to: Public benefit and religious corporations considering a loan or guarantee for a director or officer.
- Ordinary expense advances or indemnification are analyzed under separate provisions.
- A prohibited loan can create fiduciary liability and recovery claims.
Last verified: 2026-07-29
View official source
Use the specific Secretary of State transaction for an agent/office change, an agent's office-only change, resignation, or principal-office change rather than relying on internal records.
- Deadline
- Promptly after the change; foreign principal-office changes within 30 days.
- Fee
- $10 entity-filed agent/office change; $2 agent office-only change; $3 resignation; $10 principal-office change.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- Event-triggered.
- How to comply
- File online or use the current portal-provided form.
- Official form or portal
- Business Entities Online change transactions.
Applies to: A nonprofit whose filed agent or office information changes.
- An annual tax return or local license update does not replace the Secretary of State filing.
- Uncorrected records can support dissolution/revocation and missed legal notices.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Obtain the approval required by Chapter 31 and the governing documents, then file Articles of Amendment. A public benefit or religious corporation changing to mutual benefit status must give the Attorney General at least 20 days' advance notice.
- Deadline
- Before relying on the amended provision; Attorney General notice at least 20 days before filing a covered classification change.
- Fee
- $10.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Responsible party
- South Carolina Secretary of State; South Carolina Attorney General
- Frequency
- Event-triggered.
- How to comply
- File Articles of Amendment through Business Entities Online and deliver required Attorney General notice.
- Official form or portal
- Articles of Amendment; Attorney General notice.
Applies to: A domestic nonprofit changing a filed Articles provision, including classification.
- Bylaw changes not altering the Articles generally remain internal.
- An unfiled amendment may be ineffective; omitted notice can delay or challenge a classification change.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Restated Articles and merger filings each use their own approval and filing rules. A sale, lease, exchange, or other disposition of substantially all assets outside the ordinary course requires Chapter 31 approvals; public benefit and religious corporations generally must give the Attorney General 20 days' advance notice unless waived.
- Deadline
- Before the transaction becomes effective; Attorney General notice at least 20 days before a covered asset disposition.
- Fee
- $10 for restated Articles with amendments; $10 for Articles of Merger; no separate SOS fee identified for an asset sale without a filing.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Responsible party
- South Carolina Secretary of State; South Carolina Attorney General
- Frequency
- Event-triggered.
- How to comply
- Approve under Chapter 31, file the applicable corporate document, and provide Attorney General notice when required.
- Official form or portal
- Restated Articles; Articles of Merger; Attorney General notice.
Applies to: A nonprofit restating its charter, merging, or disposing of substantially all assets outside the ordinary course.
- Ordinary-course dispositions and transactions involving restricted assets require separate factual analysis.
- Missing approvals or notice can invalidate or delay the transaction and create charitable-asset liability.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Approve a dissolution plan under Chapter 31, pay or provide for liabilities, preserve restricted and charitable assets, notify the Attorney General at or before filing, and file Articles of Dissolution. Public benefit and religious assets generally cannot be transferred for 20 days after Attorney General notice unless consented to; public benefit corporations also report the final recipients.
- Deadline
- After valid authorization; Attorney General notice at or before filing and before covered transfers; complete other final systems on their own deadlines.
- Fee
- $10 Articles of Dissolution fee.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Responsible party
- South Carolina Secretary of State; South Carolina Attorney General
- Frequency
- One time plus separate final filings.
- How to comply
- File Articles of Dissolution and affidavit of authority; provide Attorney General notices and distribution information; separately close charity, tax, employer, raffle, bingo, alcohol, and local accounts.
- Official form or portal
- Articles of Dissolution; Attorney General notices; separate agency closure filings.
Applies to: A domestic nonprofit voluntarily ending its existence.
- Mutual benefit distributions differ; donor restrictions, trust terms, and federal §501(c)(3) rules may impose narrower recipients.
- Corporate dissolution alone can leave assets, registrations, taxes, benefits, and licenses unresolved.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 10 more
View official sources (11)
The corporation may revoke dissolution within 120 days after its effective date by following the statutory approval and filing process.
- Deadline
- Within 120 days after dissolution became effective.
- Fee
- $10.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- One time per dissolution.
- How to comply
- Approve revocation and file the prescribed revocation of dissolution.
- Official form or portal
- Revocation of Dissolution filing through Business Entities Online.
Applies to: A domestic nonprofit that filed dissolution but validly decides to continue.
- Revocation does not automatically restore separately closed charity, tax, employer, gaming, alcohol, or local accounts.
- Missing the window can require a different legal remedy or a new entity.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Administrative dissolution may follow failure to maintain agent/office, pay fees or penalties, deliver required documents, or other statutory grounds. The Secretary of State must give at least 60 days to correct before dissolution; the Attorney General receives notice for public benefit and religious corporations.
- Deadline
- At least 60 days after service of the dissolution notice, or the later date stated in the notice.
- Fee
- Underlying filing fees, penalties, and correction costs vary.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Responsible party
- South Carolina Secretary of State; South Carolina Attorney General
- Frequency
- Event-triggered.
- How to comply
- Correct every stated ground and submit proof/payment through the Secretary of State process.
- Official form or portal
- Business Entities Online; dissolution notice.
Applies to: A domestic nonprofit notified of administrative-dissolution grounds.
- Tax, charity, employer, and local defaults have separate enforcement processes.
- Uncured default results in administrative dissolution and loss of active corporate status.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Apply within two years, correct the dissolution grounds, obtain the required SCDOR tax-compliance documentation, and pay the reinstatement fee. Accepted reinstatement relates back to the dissolution date.
- Deadline
- Within two years after the effective date of administrative dissolution.
- Fee
- $25 plus outstanding filing fees, taxes, or penalties.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Responsible party
- South Carolina Secretary of State; South Carolina Department of Revenue
- Frequency
- One time per dissolution event.
- How to comply
- Obtain the SCDOR compliance letter and file the reinstatement application through the Secretary of State.
- Official form or portal
- Application for Reinstatement; SCDOR Certificate of Tax Compliance.
Applies to: An administratively dissolved domestic nonprofit eligible for reinstatement.
- Reinstatement does not automatically cure charity, raffle, tax, UI, workers’ compensation, bingo, alcohol, or local delinquencies.
- After two years the ordinary statutory reinstatement route expires; continued inactivity creates operational and liability risk.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
The Initial Annual Report of Corporations, CL-1, is not an ordinary recurring Chapter 31 nonprofit report. The Secretary of State says it accompanies Articles for nonprofit corporations formed as political associations; SCDOR materials apply it to taxable corporate accounts and require a $25 initial license fee in the applicable workflow.
- Deadline
- With formation for the SOS political-association workflow, or within the SCDOR deadline applicable to a taxable corporation not filed through SOS.
- Fee
- $25 initial corporate license fee.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Responsible party
- South Carolina Department of Revenue; South Carolina Secretary of State
- Frequency
- One time when applicable.
- How to comply
- Submit CL-1 with the formation/authority filing or to SCDOR as directed for the taxable account.
- Official form or portal
- Form CL-1; Business Entities Online; MyDORWAY/SCDOR.
Applies to: A nonprofit political association filing formation documents, or an unrecognized/taxable corporation subject to SCDOR corporate-license rules.
- Federally recognized exempt nonprofits ordinarily use the exempt-organization and SC990-T rules instead.
- Misapplying CL-1 can create false annual-report guidance; failing to file when taxable can cause license-fee and tax delinquency.
Last verified: 2026-07-29
Official sources: South Carolina Secretary of State and 3 more
View official sources (4)
Foreign nonprofit authority
Applies when a nonprofit incorporated elsewhere transacts business in South Carolina. Corporate authority is a separate question from charitable-solicitation registration, and the statutory exclusions below are not charity exemptions.
File the foreign nonprofit application, appoint a South Carolina registered agent and office, provide home-jurisdiction evidence, and pay $10 before transacting business. An unauthorized foreign nonprofit cannot maintain a South Carolina proceeding until authority is obtained and may owe $10 per day, capped at $1,000. Corporate authority is separate from charitable-solicitation and tax registration.
- Deadline
- Before transacting business.
- Fee
- $10 certificate-of-authority fee; unauthorized activity may add $10 per day up to $1,000.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- Initial authority plus event-triggered changes.
- How to comply
- File through Business Entities Online with the supporting certificate and any fictitious-name resolution.
- Official form or portal
- Application for Certificate of Authority — Foreign Nonprofit Corporation.
Applies to: A nonprofit corporation formed outside South Carolina that will transact business in the state beyond statutory exclusions.
- Transacting business without a certificate of authority may cost $10 per day, up to a $1,000 maximum.
- Statutory excluded activities do not by themselves constitute transacting business; authority does not cure or replace charity, tax, employer, property, gaming, or local compliance.
- The corporation cannot maintain a South Carolina proceeding until authorized and may incur a $10-per-day civil penalty capped at $1,000; its acts remain valid and it may defend a proceeding.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 3 more
View official sources (4)
Activities such as internal affairs, maintaining bank accounts, using independent contractors, owning property without more, an isolated transaction completed within 30 days, interstate commerce, and soliciting contributions do not by themselves constitute transacting business under Chapter 31. They may still trigger charity, tax, property, employer, gaming, or local duties.
- Deadline
- Before beginning South Carolina activities.
- Fee
- No filing fee for the analysis.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Responsible party
- South Carolina Secretary of State and other activity regulators
- Frequency
- Continuous factual review.
- How to comply
- Document the activity and separately analyze each noncorporate system.
- Official form or portal
- No single form.
Applies to: A foreign nonprofit evaluating whether its South Carolina activities require corporate authority.
- The statutory list is nonexclusive and fact-specific; owning and operating a facility usually involves more than passive ownership.
- Relying on the exclusion too broadly can leave the corporation unauthorized or other registrations missing.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 5 more
View official sources (6)
Section 33-31-1503 states that the certificate of existence must be dated within 60 days before filing, while the current Secretary of State FAQ instructs applicants to submit a certificate not more than 30 days old. Use 30 days operationally until the Secretary of State reconciles the conflict.
- Deadline
- Submit a certificate dated no more than 30 days before filing as the safer operational rule; statutory outer period is 60 days.
- Fee
- Included in the $10 authority fee; certificate procurement fee set by home jurisdiction.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- Initial and amended authority filings when evidence is required.
- How to comply
- Obtain a fresh certificate and file it with the application.
- Official form or portal
- Foreign Certificate of Authority application and home-state certificate.
Applies to: A foreign nonprofit submitting home-jurisdiction evidence with its application.
- Current Secretary of State instructions ask for a certificate of existence not more than 30 days old.
- Section 33-31-1503 permits a certificate dated within 60 days before filing. Use 30 days operationally until the Secretary of State reconciles the conflict.
- Conflict concerns supporting-certificate age, not the duty to qualify.
- A certificate older than 30 days may be rejected under current SOS instructions despite the statutory 60-day text.
Verification in progress: Section 33-31-1503 states that the certificate of existence must be dated within 60 days before filing, while the current Secretary of State FAQ instructs applicants to submit a certificate not more than 30 days old. Use 30 days operationally until the Secretary of State reconciles the conflict. Current statute and current Secretary of State operational guidance use different certificate-age limits. Operational treatment pending resolution: Obtain a certificate no more than 30 days old and file it with the application.
Last verified: 2026-07-29
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
Adopt and file the certified board resolution required by Chapter 31 to use a fictitious name in South Carolina.
- Deadline
- With the certificate-of-authority application and before using the fictitious name.
- Fee
- Included in the foreign authority workflow; no separate fee confirmed beyond applicable $10 filings.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- Initial and event-triggered.
- How to comply
- Attach the certified resolution to the foreign filing.
- Official form or portal
- Foreign fictitious-name resolution through Business Entities Online.
Applies to: A foreign nonprofit whose legal name is not available for use in South Carolina.
- This is not a general domestic DBA registration.
- Failure to supply the resolution is a common rejection reason and can prevent authority.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
File the withdrawal application and provide the statutory service-of-process and mailing statements. Withdrawal ends corporate authority only; it does not close other agency accounts.
- Deadline
- After ceasing covered business and before treating corporate authority as closed.
- Fee
- $10.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- One time.
- How to comply
- File through Business Entities Online.
- Official form or portal
- Application for Withdrawal — Foreign Nonprofit Corporation.
Applies to: An authorized foreign nonprofit ceasing South Carolina business.
- Charity, tax, UI, workers’ compensation, raffle, bingo, alcohol, and local accounts require separate closure.
- Until accepted, corporate status and related maintenance exposure continue.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Charitable solicitation, exemptions, and annual reporting
Applies when the organization asks the South Carolina public for contributions. Act 170 took effect May 18, 2026 and replaced the former contribution tests with two separate gross-revenue exemption branches. Annual registration, the annual exemption application, and the annual financial report are three different duties with three different deadlines and fees.
The Solicitation of Charitable Funds Act defines solicitation and contribution broadly. Digital, telephone, mail, event, and in-person fundraising can fall within the Act when they request or represent that a contribution will be used for a charitable purpose.
- Deadline
- Before the first covered solicitation.
- Fee
- No definitional fee; registration fees apply when required.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Continuous and campaign-based.
- How to comply
- Review planned communications and fundraising channels before launch.
- Official form or portal
- Charities Online; Registration Statement when required.
Applies to: Any person or organization requesting contributions for a charitable purpose in South Carolina.
- A passive web presence or communication not requesting a contribution remains fact-specific; do not generalize beyond the statutory definitions.
- Misclassifying a fundraising channel can lead to unregistered solicitation and enforcement.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
A religious organization meeting the exact statutory definition can be outside the definition of 'charitable organization.' That is legally different from an organization within the definition that qualifies for annual registration exemption.
- Deadline
- Before solicitation and before selecting a filing path.
- Fee
- No fee for classification analysis.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- Continuous eligibility review.
- How to comply
- Document the exact statutory basis; file an exemption application only when the organization is within the definition but exempt from registration.
- Official form or portal
- No universal exclusion form; Annual Application for Registration Exemption for exemption branches.
Applies to: Organizations analyzing whether the Solicitation of Charitable Funds Act applies.
- Religious identity alone is insufficient; every definitional element must be satisfied.
- Collapsing exclusions and exemptions can create unnecessary or missing filings.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
File an annual Registration Statement before solicitation and pay $50. Domestic incorporation, foreign authority, and federal §501(c)(3) recognition do not replace the filing.
- Deadline
- Before solicitation; renew annually before the current registration expires.
- Fee
- $50.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual.
- How to comply
- File online through the charities dashboard or submit the current paper form by mail.
- Official form or portal
- Registration Statement for a Charitable Organization; Charities Online.
Applies to: A charitable organization soliciting in South Carolina that is not outside the definition and does not qualify for an annual exemption.
- Organizations crossing an exemption threshold unexpectedly receive the separate 30-day rule.
- Unregistered solicitation may lead to fines, rejection of filings, suspension, investigation, or injunction.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 3 more
View official sources (4)
The Registration Statement requires the organization’s legal and former names, EIN, purpose, offices and affiliates, officers/directors, other-state solicitation authority, enforcement history, fundraising relationships, IRS determination letter when applicable, and the prior financial report or accepted federal return. The CEO/president and CFO/treasurer sign.
- Deadline
- With initial registration and each annual renewal.
- Fee
- Included in the $50 registration fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual.
- How to comply
- Complete the online filing or current paper form and attach all required documents.
- Official form or portal
- Registration Statement for a Charitable Organization.
Applies to: A charitable organization required to register.
- Organizations without an IRS determination letter disclose their actual tax status; the state filing does not grant federal exemption.
- Incomplete, unsigned, or unsupported filings may be returned and can leave the organization unregistered.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
The current paper instructions state that a renewal cannot be accepted more than six weeks before the existing registration expires.
- Deadline
- Within the six weeks before expiration and before continued solicitation after expiration.
- Fee
- $50.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual.
- How to comply
- Renew in the online dashboard or by current paper form.
- Official form or portal
- Registration Statement for a Charitable Organization; Charities Online.
Applies to: A registered charity renewing its annual registration.
- The dashboard may control the exact available online renewal window.
- Early paper filing may be rejected; late renewal can interrupt lawful solicitation.
- Georgia charity registration renewal required
- Arizona charity registration renewal not required
Last verified: 2026-07-29
Official sources: South Carolina Secretary of State and 1 more
View official sources (2)
Effective May 18, 2026, this branch applies when gross revenue is not in excess of $25,000, the organization has an IRS exemption letter, all functions including fundraising are performed by persons compensated no more than $500 in a year, no assets or income inure to or are paid to an officer or member, and no professional solicitor, fundraising counsel, or commercial co-venturer conducts fundraising. Exactly $25,000 remains within the branch; only revenue in excess of $25,000 crosses it.
- Deadline
- File the annual exemption application before relying on the branch; register and report within 30 days after gross revenue first exceeds $25,000.
- Fee
- No fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual eligibility review; event-triggered crossing.
- How to comply
- File the Annual Application for Registration Exemption and attach the IRS letter and financial information.
- Official form or portal
- Annual Application for Registration Exemption.
Applies to: A charitable organization seeking the compensated-person/IRS-letter small-organization exemption without professional fundraising actors.
- Gross revenue not in excess of $25,000, plus the statutory conditions, keeps the organization inside this exemption branch. Exactly $25,000 remains inside the branch.
- Once gross revenue exceeds $25,000, registration and reporting are due within 30 days.
- Professional fundraising actors defeat this branch; the separate $10,000 branch may still apply regardless of those actors. Act 170 replaced the former $20,000 contribution test.
- Using the obsolete $20,000 test or missing a condition can result in unregistered solicitation and late reports.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Effective May 18, 2026, a charitable organization with gross revenue not in excess of $10,000 may use this separate branch regardless of whether it uses a professional solicitor, fundraising counsel, or commercial co-venturer. Exactly $10,000 remains within the branch; only revenue in excess of $10,000 ends it.
- Deadline
- File the annual exemption application; register and report within 30 days after gross revenue first exceeds $10,000.
- Fee
- No fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual and event-triggered.
- How to comply
- File the Annual Application for Registration Exemption and identify fundraising actors.
- Official form or portal
- Annual Application for Registration Exemption.
Applies to: A charitable organization with gross revenue not in excess of $10,000, including one using professional fundraising actors.
- Gross revenue not in excess of $10,000 keeps the organization inside this separate exemption branch. Exactly $10,000 remains inside the branch.
- Once gross revenue exceeds $10,000, registration and reporting are due within 30 days.
- This is not the former $7,500 contribution branch; Act 170 changed both the amount and the metric to current-fiscal-year gross revenue.
- Merging this branch with the $25,000 branch can apply the wrong professional-fundraiser and IRS-letter conditions.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Submit the Annual Application for Registration Exemption every fiscal year. The filing has no fee and requires selection of one qualifying branch, current financial information, fundraising-actor disclosures, and CEO/CFO signatures.
- Deadline
- Annually for the fiscal year in which exemption is claimed; no universal numeric filing date is stated in the current public statute, form, or portal instructions.
- Fee
- No fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual.
- How to comply
- File online or mail the current form.
- Official form or portal
- Annual Application for Registration Exemption.
Applies to: An organization within the charitable-organization definition claiming a §33-56-50 registration exemption.
- Entities outside the statutory definition and special §33-56-55 organizations are analytically distinct.
- An expired or unsupported exemption can leave solicitations unregistered and require ordinary reporting.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 3 more
View official sources (4)
Separate branches cover qualifying educational institutions soliciting from listed constituencies, persons raising all funds without deduction for a named individual, organizations soliciting exclusively within their own membership, congressionally chartered veterans organizations, and governments subject to state FOIA disclosure.
- Deadline
- Before solicitation and with each annual exemption application.
- Fee
- No fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual and continuous.
- How to comply
- Select the exact branch on the Annual Application for Registration Exemption and retain supporting documents.
- Official form or portal
- Annual Application for Registration Exemption.
Applies to: Organizations considering a non-small-revenue exemption in §33-56-50(A).
- Most of these §33-56-50(A) branches require that fundraising not be conducted by professional solicitors, fundraising counsel, or commercial co-venturers.
- Overbroad use of a branch can cause unregistered solicitation.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
The public-school branch applies regardless of professional fundraiser use and remains separate from private educational-institution treatment.
- Deadline
- With the annual exemption application before solicitation.
- Fee
- No fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual.
- How to comply
- Select the public-school branch on the current exemption form.
- Official form or portal
- Annual Application for Registration Exemption.
Applies to: A South Carolina public school district and a public pre-K–12 school within it.
- Tier 3 private-school operating regulation is outside this report.
- Applying the branch to private schools or unrelated education nonprofits would be incorrect.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
File the Secretary of State Annual Financial Report or an accepted IRS Form 990, 990-EZ, or 990-PF for the completed fiscal year. The deadline described as four and one-half months after fiscal year end is the fifteenth day of the fifth month—for example, May 15 after a December 31 year end. This filing is separate from annual charity registration and the annual exemption application. A newly formed organization with no completed fiscal year follows the initial-registration instructions and begins annual reporting after its first completed fiscal year.
- Deadline
- By the fifteenth day of the fifth month after the fiscal year ends.
- Fee
- No separate filing fee; the Act authorizes a $10 daily late fine capped at $2,000 per separate violation.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual.
- How to comply
- Upload through the online dashboard or mail the state form; fax and email are not accepted for the state form.
- Official form or portal
- Annual Financial Report; IRS Form 990, 990-EZ, or 990-PF.
Applies to: A registered charitable organization that is not exempt from financial reporting.
- The Act authorizes a $10 daily late fine capped at $2,000 per separate violation.
- Organizations filing 990-N or not required to file federally use the state form. Current public sources reviewed do not publish a separate weekend-or-holiday rollover rule. Extension requests use the separate dashboard workflow.
- Failure blocks renewal and may produce a $10-per-day fine up to $2,000 per separate violation, suspension, or injunction.
- North Carolina audit and financial statements required
- Illinois audit and financial statements required in some cases
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 3 more
View official sources (4)
South Carolina accepts Forms 990, 990-EZ, and 990-PF, but not Form 990-N. A 990-N filer or organization not required to file with the IRS must use the Secretary of State Annual Financial Report.
- Deadline
- By the ordinary annual financial-report deadline.
- Fee
- No fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual.
- How to comply
- Complete and upload/mail the state form.
- Official form or portal
- Annual Financial Report for a Charitable Organization.
Applies to: A charity that files federal Form 990-N or has no federal filing requirement.
- An exempt organization under §33-56-50 may be exempt from annual financial reporting.
- Submitting 990-N does not satisfy the state report and can block renewal.
Last verified: 2026-07-29
Official sources: South Carolina Secretary of State and 2 more
View official sources (3)
Use the online dashboard extension workflow and provide the federal extension request, such as IRS Form 8868, when the annual return or report is unavailable.
- Deadline
- Before the unextended state financial-report deadline.
- Fee
- No extension fee stated.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual when needed.
- How to comply
- Submit the extension request and IRS extension evidence through the online dashboard.
- Official form or portal
- Charities Online; IRS Form 8868 or equivalent federal extension request.
Applies to: A charity whose federal return or financial report will not be ready by the state due date.
- An extension to file does not excuse other registration or fee deadlines unless the agency expressly says so.
- An unsupported or late request can leave the report delinquent.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
The Act permits the organization to exclude Schedule B and donor-identifying material that is not subject to federal public disclosure when filing the annual financial report with the Secretary of State.
- Deadline
- At annual financial-report filing.
- Fee
- No fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual.
- How to comply
- Upload the public version of the accepted federal return or the state form.
- Official form or portal
- IRS Form 990 series without protected donor schedule; Annual Financial Report.
Applies to: A charity filing a federal return containing Schedule B or other nonpublic donor data.
- Public-disclosure treatment differs for private foundations and any material required by state law.
- Unnecessary donor disclosure can create privacy risk; excessive redaction can make the filing incomplete.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
The Secretary of State may investigate, subpoena records, audit, reject filings, impose administrative fines up to $2,000 for each violation after the statutory notice/cure process, and seek injunctive relief.
- Deadline
- Respond within the notice period; the statute generally provides 15 days to cure before specified administrative fine action.
- Fee
- Up to $2,000 per violation, plus costs and other remedies.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Responsible party
- South Carolina Secretary of State, Division of Public Charities; courts
- Frequency
- Event-triggered.
- How to comply
- Respond to agency demands, correct filings, preserve records, and request available review.
- Official form or portal
- Agency investigation and enforcement correspondence.
Applies to: Charities and fundraising actors subject to Chapter 56.
- Administrative fines may reach $2,000 per violation, alongside other statutory remedies.
- Specific contract and donor-list violations have additional penalty formulas.
- Noncompliance can suspend fundraising and expose responsible persons to civil or criminal liability.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Professional fundraising and solicitation disclosures
Applies when someone outside the organization is paid to raise money, or when a business promotes a sale for the charity. Professional solicitor companies, individual solicitors, fundraising counsel, and commercial co-venturers are four separate registrations with different triggers, and only the solicitor company posts a bond.
South Carolina regulates four distinct roles with different definitions, forms, bonds, notices, and reports: professional solicitor company, individual professional solicitor, professional fundraising counsel, and commercial co-venturer. Employees, officers, directors, and students may be excluded only when the exact statutory definition says so.
- Deadline
- Before classifying or contracting for fundraising services.
- Fee
- No classification fee; applicable registrations are generally $50.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Continuous and per contract.
- How to comply
- Compare actual services, custody, solicitation, and compensation to each statutory definition.
- Official form or portal
- Professional Fundraisers and Solicitors page and role-specific forms.
Applies to: A charity or vendor using compensated fundraising assistance or charitable sales promotions.
- A vendor may perform more than one function; each applicable role must be addressed.
- Misclassification can omit a required bond, individual registration, contract filing, or report.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
File the professional solicitor company registration before solicitation and annually, pay $50, provide required company and campaign disclosures, and maintain the role-specific bond.
- Deadline
- Before any solicitation activity and annually thereafter.
- Fee
- $50.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual.
- How to comply
- File online or submit the current registration form and bond.
- Official form or portal
- Registration Application — Professional Fundraising Solicitor; Charities/PFR Online.
Applies to: A person or company that for compensation directly solicits contributions for a charity as a professional solicitor.
- Employees or bona fide volunteers of the charity may fall outside the definition when statutory conditions are met.
- Unregistered solicitation can lead to fines, rejected contracts, suspension, or injunction.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Each individual solicitor must register separately before acting and renew annually, even when the company is registered and bonded.
- Deadline
- Before solicitation and annually.
- Fee
- $50.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual.
- How to comply
- File the individual solicitor registration through the current online or paper workflow.
- Official form or portal
- Registration Application — Individual Professional Solicitor.
Applies to: An individual who solicits for or on behalf of a registered professional solicitor company.
- An actual charity employee, officer, director, or student may be excluded under the statutory definition.
- Company registration alone does not authorize an unregistered individual to solicit.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
File the fundraising-counsel registration before activity and annually, pay $50, and disclose current organizational and contractual information.
- Deadline
- Before any covered fundraising activity and annually.
- Fee
- $50.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual.
- How to comply
- File online or submit the current fundraising-counsel application.
- Official form or portal
- Registration Application — Professional Fundraising Counsel.
Applies to: A compensated consultant that plans, advises, manages, or prepares fundraising but does not directly solicit or receive contributions as a professional solicitor.
- Direct solicitation or custody of contributions may change the classification to professional solicitor.
- Unregistered counsel activity can cause contract noncompliance and enforcement.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Effective May 18, 2026, a commercial co-venturer registers only if it intends to solicit, collect, earn, or receive charitable contributions in excess of $10,000 during a campaign. Exactly $10,000 does not trigger registration. If a campaign unexpectedly crosses the threshold, register and report within 30 days.
- Deadline
- Before a campaign intended to exceed $10,000; within 30 days after an unexpected crossing.
- Fee
- $50 registration fee when required.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Per campaign and annual registration while covered.
- How to comply
- File online or use the current CCV application and identify covered campaigns.
- Official form or portal
- Registration Application — Commercial Co-Venturer; Charities/PFR Online.
Applies to: A business conducting a charitable sales promotion in which a portion of sales or other consideration benefits a charity.
- Registration is required only when the campaign is intended to exceed $10,000. Exactly $10,000 does not trigger registration.
- Secretary of State investigative authority continues even below the filing threshold.
- Using the obsolete universal-registration form language can overstate duties; failing to register after the current trigger creates enforcement exposure.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 3 more
View official sources (4)
File and maintain a $15,000 bond payable to South Carolina. The prescribed surety bond or cash bond alternative is role-specific to the professional solicitor company, not fundraising counsel or ordinary charities.
- Deadline
- With registration and continuously while registered.
- Fee
- $15,000 bond amount; premium or financing cost varies.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual/continuous.
- How to comply
- Submit the prescribed surety or cash bond with the company registration.
- Official form or portal
- Professional Solicitor’s Bond Form or Cash Bond Form.
Applies to: A registered professional solicitor company.
- The professional solicitor company must maintain a $15,000 surety or cash bond.
- Consolidated or substitute security is permitted only if the statute and Secretary of State approve it.
- An unbonded company may not lawfully solicit and can face registration denial or enforcement.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 4 more
View official sources (5)
Execute a written contract containing the statutory terms and file it with the Secretary of State at least ten days before covered activity. Professional solicitors and registrable commercial co-venturers attach the prescribed Notice of Solicitation; fundraising counsel files its contract and counsel notice.
- Deadline
- At least ten days before solicitation or fundraising activity begins.
- Fee
- No separate contract filing fee stated beyond applicable role registration.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Per contract and campaign.
- How to comply
- Upload the executed contract and role-specific notice through the online system or mail as directed.
- Official form or portal
- Notice of Solicitation — Professional Solicitor, Fundraising Counsel, or Commercial Co-Venturer; executed contract.
Applies to: A charity and a professional solicitor, professional fundraising counsel, or registrable commercial co-venturer entering a covered fundraising relationship.
- The written contract and the role-specific notice are filed at least ten days before activity begins.
- After Act 170, commercial co-venturer contract and notice duties apply to a CCV required to register after the more-than-$10,000 campaign trigger.
- Campaign activity may not lawfully begin when a required contract or notice is not on file; specified contract violations can accrue daily penalties.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 3 more
View official sources (4)
Before activity begins, the charity must hold current registration or exemption and each covered professional actor must hold its required registration; the contract and notice must also be on file.
- Deadline
- Before the first solicitation or campaign transaction.
- Fee
- Registration fees apply by actor; no separate campaign-start fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Per campaign.
- How to comply
- Confirm public status and dashboard acceptance before launch.
- Official form or portal
- Charities Search; Professional Fundraisers & Solicitors Search; notices and contracts.
Applies to: A charity, professional solicitor, fundraising counsel, or registrable commercial co-venturer launching a campaign.
- A below-threshold CCV may not require registration, but the charity’s own registration/exemption and donor disclosures still apply.
- Starting prematurely can lead to campaign shutdown, fines, and contract penalties.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 4 more
View official sources (5)
File the joint financial report for each covered campaign within 90 days after the campaign ends. If the campaign lasts more than one year, file within 90 days after each anniversary and again after termination.
- Deadline
- Within 90 days after campaign termination or each annual anniversary.
- Fee
- No separate filing fee stated.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Per campaign and annually for campaigns longer than one year.
- How to comply
- Complete the role-specific joint report and obtain the required joint certifications.
- Official form or portal
- Joint Financial Report — Professional Solicitor or Commercial Co-Venturer.
Applies to: A charity and professional solicitor, or charity and registrable commercial co-venturer, after a filed campaign.
- The joint financial report is due within 90 days after the campaign ends or after each anniversary of a campaign lasting more than one year.
- Fundraising counsel does not use the solicitor/CCV joint financial report unless its actual services create another classification.
- Missing reports can create administrative fines, block future filings, and obscure donor-facing results.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 3 more
View official sources (4)
Donor lists and related records generated for the campaign belong to the charitable organization. Transfer the list and required campaign records to the charity within 90 days after campaign termination.
- Deadline
- Within 90 days after campaign termination.
- Fee
- No filing fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Per campaign.
- How to comply
- Deliver the donor list securely and document completion.
- Official form or portal
- Internal transfer record; contract and campaign records.
Applies to: A professional solicitor or other actor holding donor data generated for a charity.
- Federal and state privacy restrictions still govern use and disclosure of donor data.
- Failure can trigger a 15-day cure notice followed by $100 per day, up to $25,000, and hearing/enforcement procedures.
Last verified: 2026-07-29
View official source
Maintain contracts, notices, solicitation scripts/materials, receipts, donor records, disbursements, and joint reports for at least three years as required by the Act.
- Deadline
- For three years after the applicable campaign or report period.
- Fee
- No filing fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Per campaign.
- How to comply
- Maintain retrievable records and produce them on request.
- Official form or portal
- Internal campaign record system.
Applies to: Professional solicitors, fundraising counsel, commercial co-venturers, and charities with covered campaigns.
- Longer retention may be required by tax, contract, donor restriction, or litigation needs.
- Missing records can support investigation, audit, fines, and inability to substantiate reports.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
At the initial time of solicitation, disclose the legal name and charitable purpose of the organization receiving the contribution. Professional solicitors must also make their role-specific disclosures.
- Deadline
- At the initial solicitation.
- Fee
- No fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Per solicitation relationship or contact as required.
- How to comply
- Include the disclosure in scripts, websites, emails, mail, event materials, and sales promotions.
- Official form or portal
- Solicitation materials; no filing form.
Applies to: Every charity, professional fundraiser, commercial co-venturer, or other person soliciting charitable contributions after May 18, 2026.
- The exact wording and additional disclosures vary by professional status and solicitation medium.
- Omitted or misleading disclosures can produce administrative and consumer-protection enforcement.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Provide the statutorily specified program, use-of-funds, professional relationship, and financial information within 15 business days after a qualifying written request.
- Deadline
- Within 15 business days after the written request.
- Fee
- No fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Event-triggered.
- How to comply
- Maintain a process to receive, document, and answer requests.
- Official form or portal
- Written response and supporting records.
Applies to: A charity or professional fundraiser receiving a qualifying written information request from a solicited person.
- Public filings and donor-request information are related but not identical duties.
- Failure can be treated as a solicitation-law violation and support enforcement.
Last verified: 2026-07-29
View official source
Update registrations and contracts when material information changes, terminate campaigns and notices when activity ends, and do not continue under an expired, suspended, or materially inaccurate filing.
- Deadline
- Promptly after the change and before further activity; file final reports within their own 90-day period.
- Fee
- No separate general change fee stated.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Event-triggered.
- How to comply
- Use the online dashboard, amended notices/contracts, and final joint report.
- Official form or portal
- Charities/PFR Online; amended contract/notice; joint report.
Applies to: A registered professional fundraising actor or charity with a changed or terminated campaign.
- Specific statutory penalties include $10 per day up to $2,000 for certain contract failures and separate donor-list penalties.
- Continuing under stale filings can lead to fines, contract penalties, and suspension.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Sales, use, admissions, and event taxes
South Carolina gives no blanket sales-tax exemption to nonprofit purchasers. What the organization buys for its own use, what it buys for resale, what it sells, festival sales, admissions, and local taxes each follow their own rule.
South Carolina does not grant every §501(c)(3) organization a universal exemption for its own purchases. Ordinary purchases for use, storage, or consumption are subject to sales or use tax unless a specific statutory exemption applies.
- Deadline
- At each purchase and before issuing any exemption certificate.
- Fee
- State rate generally 6% plus applicable local tax.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Per transaction.
- How to comply
- Pay tax to the seller or report use tax; apply only for a specific exemption that fits.
- Official form or portal
- MyDORWAY; use-tax return; specific exemption applications.
Applies to: South Carolina nonprofits purchasing goods or services for their own use.
- Purchases for resale under an approved seller-side nonprofit exemption are treated separately.
- Misusing a seller-side exemption can result in assessment, penalties, interest, and loss of exemption.
- Georgia sales tax when you buy required in some cases
- Rhode Island sales tax when you buy required in some cases
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Obtain a Retail License for each retail outlet before taxable sales, collect state and applicable local tax, and maintain the license while operating.
- Deadline
- Before the first taxable retail sale.
- Fee
- $50 nonrefundable per Retail License.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Initial; no renewal at the same location while valid.
- How to comply
- Apply through the MyDORWAY Business Tax Application.
- Official form or portal
- Retail License; MyDORWAY.
Applies to: A nonprofit making taxable retail sales in South Carolina, including online or infrequent sales outside a specific exemption.
- Each Retail License costs $50 and a separate license is required per outlet.
- Sales fitting §12-36-2120(41), festival, foodstuffs, occasional-vendor, or another exemption require separate analysis.
- Unlicensed sales can produce tax assessment, penalties, interest, and licensing enforcement.
- North Carolina sales tax when you sell required in some cases
- Illinois sales tax when you sell required
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 3 more
View official sources (4)
File returns and remit state and applicable local taxes at the frequency assigned by SCDOR, generally monthly or quarterly, by the twentieth day after the reporting period. File zero returns while the account remains active.
- Deadline
- Generally the twentieth day after the reporting period.
- Fee
- Tax due; no separate return fee.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Monthly or quarterly as assigned.
- How to comply
- File and pay through MyDORWAY or another approved method.
- Official form or portal
- State Sales, Use, and Accommodations Tax Return; MyDORWAY.
Applies to: A nonprofit holding a Sales & Use Tax account or Retail License.
- Special-event FC-1 reporting may apply to event vendors or promoters.
- Late returns and payments create penalties, interest, and collection action.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 3 more
View official sources (4)
Apply through MyDORWAY for ST-387 after establishing a Sales & Use Tax account. The approval exempts qualifying sales and items purchased for resale; it does not exempt the organization’s own-use purchases.
- Deadline
- Obtain approval before relying on the exemption or making exempt resale purchases.
- Fee
- No application fee stated; prerequisite account/license fees may apply.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Initial and status-change based.
- How to comply
- Apply in MyDORWAY using the ST-387 transaction.
- Official form or portal
- ST-387 — Application for Sales Tax Exemption under §12-36-2120(41).
Applies to: A qualifying nonprofit selling tangible personal property for charitable purposes under §12-36-2120(41).
- Net proceeds and organizational-purpose conditions must be satisfied; federal status alone is insufficient.
- Sales or resale purchases outside approval remain taxable.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Apply for the festival exemption through MyDORWAY. The exemption is activity-specific and does not create a universal purchaser or retailer exemption.
- Deadline
- Before the qualifying festival sales.
- Fee
- No application fee stated; tax accounts or licenses may still apply.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Per exemption approval and event as directed.
- How to comply
- Apply through MyDORWAY after opening the required Sales & Use Tax account.
- Official form or portal
- ST-393 — Application for Festival Exemption.
Applies to: An organization devoted exclusively to public or charitable purposes conducting qualifying festival concession sales.
- Other event sales, accommodations, admissions, and alcohol remain separate.
- Unapproved or nonqualifying sales remain taxable.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 3 more
View official sources (4)
Apply through MyDORWAY for the foodstuffs exemption when the exact statutory nonprofit and use conditions are met.
- Deadline
- Before relying on the exempt foodstuffs transaction.
- Fee
- No application fee stated.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Initial/status-based.
- How to comply
- Apply using the ST-396 transaction in MyDORWAY.
- Official form or portal
- ST-396 — Application for Sales Tax Exemption for Foodstuffs Sold to Certain Nonprofit Organizations.
Applies to: A nonprofit and seller entering a foodstuffs transaction within the specific statutory exemption.
- Prepared food, fundraising sales, food-service permits, and unrelated purchases may follow different rules.
- An overbroad food exemption claim can produce sales/use assessment.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Online sales are retail sales for licensing and tax purposes unless a specific exemption applies. Current SCDOR nonprofit guidance can distinguish sales made through the organization’s own website from third-party marketplace activity; do not treat all internet sales as exempt.
- Deadline
- Before launching online sales and at each transaction.
- Fee
- $50 Retail License when required; tax varies.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Continuous.
- How to comply
- Register through MyDORWAY, configure collection, and document any applicable exemption or marketplace responsibility.
- Official form or portal
- Retail License; MyDORWAY; marketplace records.
Applies to: A nonprofit selling through its own website or a third-party marketplace.
- Remote-seller and marketplace rules may allocate collection differently; charity registration is separate.
- Failure to collect/remit can create state and local tax liability.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 2 more
View official sources (3)
Collect and remit applicable local taxes with the state return. Rates and local tax types vary by address and changed in several counties during 2026.
- Deadline
- With each state sales/use tax return.
- Fee
- Local rate varies in addition to the 6% state rate.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Responsible party
- South Carolina Department of Revenue; South Carolina Revenue and Fiscal Affairs Office
- Frequency
- Monthly or quarterly as assigned.
- How to comply
- Use MyDORWAY and the official district-information map.
- Official form or portal
- State return; SC District Information map.
Applies to: A nonprofit making taxable sales or taxable own-use purchases in a jurisdiction with local sales/use taxes.
- Some items or local tax types have separate exemptions or maximum-tax rules.
- Undercollection or wrong situs can create assessment and interest.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 1 more
View official sources (2)
File all final returns, update or close the Sales & Use Tax account in MyDORWAY, and surrender the Retail License when required. A license must be surrendered after 24 consecutive months without sales.
- Deadline
- After final sales and no later than the statutory surrender point after 24 months without sales.
- Fee
- No closure fee stated.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Event-triggered.
- How to comply
- Use MyDORWAY account maintenance and submit final returns/payments.
- Official form or portal
- MyDORWAY; Retail License.
Applies to: A nonprofit ending taxable sales or ceasing a retail location.
- Corporate dissolution or charity termination does not close tax licenses.
- Leaving the account open can continue zero-return and notice obligations.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 2 more
View official sources (3)
Obtain an Admissions Tax License, collect 5% of paid admissions, and file returns, including zero returns while licensed.
- Deadline
- Before charging taxable admission; returns generally due by the twentieth day after the reporting period.
- Fee
- No license fee; tax is 5% of paid admissions.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Assigned periodic filing.
- How to comply
- Apply through MyDORWAY and file the Admissions Tax Return.
- Official form or portal
- Admissions Tax License; Admissions Tax Return.
Applies to: A nonprofit operating a place of amusement or charging taxable admission outside an exemption.
- A Retail License may also be required for taxable merchandise or food sales.
- Unlicensed or unreported admissions can create tax, penalty, interest, and enforcement.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 2 more
View official sources (3)
Apply through MyDORWAY for the specific admissions-tax exemption and provide the required contract or supporting documents. Nonprofit status alone does not exempt every admission.
- Deadline
- Obtain approval before the sponsored function.
- Fee
- No application fee stated; an admissions account is required first.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Per approval/event as directed.
- How to comply
- Open the Admissions/Sales & Use account, then submit L-2068 in MyDORWAY.
- Official form or portal
- L-2068 — Application for Admissions Tax Exemption.
Applies to: An eleemosynary or nonprofit corporation or organization sponsoring a qualifying function.
- Only functions and organizations within the statutory exemption qualify; merchandise, accommodation, and alcohol charges remain separate.
- Unapproved admissions remain taxable.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 2 more
View official sources (3)
Event lodging, merchandise/concessions, paid admissions, and alcohol can create separate accommodations, sales/use, admissions, and alcohol obligations. One nonprofit exemption or event permit does not cover the others.
- Deadline
- Before contracting, advertising, or selling at the event.
- Fee
- Fees and taxes vary by license and activity.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Responsible party
- South Carolina Department of Revenue; local authorities
- Frequency
- Per event.
- How to comply
- Use the Events & Festivals guide, MyDORWAY accounts, and alcohol/local applications.
- Official form or portal
- FC-1 Special Event Return; Retail/Admissions/Accommodations accounts; ABL permits.
Applies to: A nonprofit hosting a fundraiser, festival, conference, or temporary event.
- Third-party hotels, caterers, vendors, and ticket platforms may hold some collection duties but do not eliminate organizer review.
- Combining systems can cause unlicensed service, tax underpayment, or event cancellation.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 3 more
View official sources (4)
Property tax
Applies when the organization owns real or personal property in South Carolina. SCDOR decides eligibility through MyDORWAY; the county assessor and auditor then implement assessment, billing, and vehicle records.
South Carolina Department of Revenue determines exemption eligibility. Apply through MyDORWAY with organizational, ownership, use, and property documentation; SCDOR then reports approved property to county officials.
- Deadline
- After acquiring eligible property and before relying on exemption; file promptly for the affected tax year.
- Fee
- No universal application fee stated.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Responsible party
- South Carolina Department of Revenue; county assessor or auditor
- Frequency
- Initial and event-triggered.
- How to comply
- Submit the property exemption application in MyDORWAY.
- Official form or portal
- Property Tax Exemption Application / PT-401 workflow.
Applies to: A nonprofit owning real or personal property and seeking an exemption under §12-37-220.
- Federal §501(c)(3) recognition and corporate nonprofit status are not substitutes for state property approval.
- Until approved, the property can remain taxable and billed by the county.
- Georgia property tax exemption required
- Washington property tax exemption required
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 3 more
View official sources (4)
Match the property to the exact §12-37-220 category and show qualifying ownership, actual use, and exclusive or statutory use conditions. A broad charitable purpose or federal exemption alone is insufficient.
- Deadline
- At application and continuously while exempt.
- Fee
- No separate fee stated.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Continuous; application and event-triggered updates.
- How to comply
- Document deeds, organizational authority, programs, occupancy, and financial/use information.
- Official form or portal
- MyDORWAY property exemption application.
Applies to: A nonprofit seeking exemption for real or personal property.
- Religious, educational, charitable, cemetery, and other branches have different wording and should not be merged.
- Nonqualifying ownership or use can cause denial, removal, back tax, penalties, or interest.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
South Carolina property exemptions can apply to eligible personal property, including vehicles, furniture, fixtures, and equipment, when the statutory category and use requirements are met. Identify each property class in the application.
- Deadline
- At initial application and when acquiring additional property.
- Fee
- No universal fee stated.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Responsible party
- South Carolina Department of Revenue; county auditor
- Frequency
- Event-triggered.
- How to comply
- Add the property to the MyDORWAY application/update and follow county vehicle or personal-property implementation.
- Official form or portal
- Property Tax Exemption Application; county tax records.
Applies to: A qualifying exempt organization owning taxable personal property or vehicles.
- Vehicle registration and title fees are separate from ad valorem property tax.
- Omitted property can remain taxable even if the real estate is exempt.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Exemption depends on actual ownership and use. Leases, rent, mixed use, commercial activity, vacant land, and development periods can limit or defeat exemption unless a specific statutory rule applies.
- Deadline
- Before acquisition, lease, construction, change of use, or application.
- Fee
- No universal fee.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Responsible party
- South Carolina Department of Revenue; county assessor
- Frequency
- Continuous and event-triggered.
- How to comply
- Disclose all leases, income, occupants, planned use, and square-footage/use allocation in the application.
- Official form or portal
- MyDORWAY application and supporting leases/plans.
Applies to: A nonprofit whose property is leased, partly commercial, vacant, under development, or used by multiple occupants.
- A small incidental use is not automatically exempt or disqualifying; the controlling category must be applied.
- Nondisclosure or nonqualifying use can cause denial or removal and tax assessment.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
SCDOR states that approved exemptions generally do not require annual renewal, but the organization must report status, ownership, use, or property changes and apply for newly acquired property.
- Deadline
- Promptly after a material change or acquisition.
- Fee
- No universal update fee stated.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Responsible party
- South Carolina Department of Revenue; county assessor or auditor
- Frequency
- Continuous and event-triggered.
- How to comply
- Use MyDORWAY to update the exemption and coordinate with county officials.
- Official form or portal
- MyDORWAY property exemption account.
Applies to: An organization holding an approved SCDOR property-tax exemption.
- An agency or county may request updated documentation even without routine annual renewal.
- Unreported change can result in removal, back tax, penalties, and interest.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 2 more
View official sources (3)
SCDOR decides statutory exemption eligibility and sends approvals to the county. County assessors administer real-property assessment; county auditors implement vehicle and certain personal-property exemptions and tax bills.
- Deadline
- At application, after approval, and when contesting a county assessment or bill.
- Fee
- State application fee not stated; county taxes/fees vary.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Responsible party
- South Carolina Department of Revenue; applicable county assessor and auditor
- Frequency
- Initial and event-triggered.
- How to comply
- Apply to SCDOR, then confirm the approved property appears correctly on county records.
- Official form or portal
- MyDORWAY; county assessor/auditor records.
Applies to: A property owner navigating state and county roles.
- County assessment procedures do not alter the statewide statutory eligibility decision.
- Assuming state approval automatically corrected every county parcel or vehicle can leave erroneous bills.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
Use the SCDOR protest/appeal process within 90 days after the determination as stated in current property exemption appeal guidance.
- Deadline
- Within 90 days after the adverse determination.
- Fee
- No universal protest fee stated.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Event-triggered.
- How to comply
- Submit a written protest with facts, law, and requested relief.
- Official form or portal
- SCDOR Appeals Process; CID-8 guidance.
Applies to: An applicant receiving an adverse SCDOR property-tax exemption determination.
- A written protest of an exemption denial is due within 90 days of the determination.
- County assessment appeals may use different deadlines and must not be substituted.
- Missing the protest deadline can forfeit administrative review.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 1 more
View official sources (2)
Employer lifecycle
Applies once the organization pays wages. The unemployment-insurance and workers compensation four-employee tests are separate tests under separate statutes, and electing reimbursable unemployment financing does not remove quarterly reporting, billing, payment, appeal, or security duties.
Open a withholding tax account through the MyDORWAY Business Tax Application before withholding and remitting South Carolina income tax.
- Deadline
- Before the first withholding deposit or return.
- Fee
- No registration fee stated.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Initial; returns and deposits thereafter.
- How to comply
- Apply through MyDORWAY.
- Official form or portal
- Withholding Tax Account; MyDORWAY.
Applies to: A nonprofit hiring employees whose wages are subject to South Carolina withholding.
- Federal payroll and unemployment registrations are separate.
- Unregistered payroll can create tax, penalty, interest, and filing delinquency.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 2 more
View official sources (3)
File WH-1605 for the first three quarters and WH-1606 for the fourth quarter/annual reconciliation. Current due dates are April 30, July 31, October 31, and January 31.
- Deadline
- April 30, July 31, October 31, and January 31.
- Fee
- Tax withheld; no separate return fee.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Quarterly.
- How to comply
- File and pay through MyDORWAY or another approved method.
- Official form or portal
- WH-1605; WH-1606; MyDORWAY.
Applies to: A nonprofit with a South Carolina withholding account.
- Deposit frequency may be more frequent than return frequency based on withholding amount.
- Late returns or deposits produce penalties and interest.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 1 more
View official sources (2)
Submit W-2 information to SCDOR by January 31. Employers with ten or more W-2s or 1099s must file electronically; smaller filers may use the permitted paper transmittal.
- Deadline
- January 31 following the calendar year.
- Fee
- No filing fee.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Annual.
- How to comply
- Upload through MyDORWAY or use the allowed paper process and WH-1612.
- Official form or portal
- W-2/1099 Upload; WH-1612 for qualifying paper filers.
Applies to: South Carolina employers issuing W-2s.
- Electronic filing applies at ten or more W-2 or 1099 statements.
- Federal SSA/IRS reporting remains separate.
- Late or incorrect wage reporting can produce penalties and employee reconciliation problems.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 1 more
View official sources (2)
Coverage is triggered when the organization employs four or more individuals in each of 20 different calendar weeks in the current or preceding calendar year. The weeks need not be consecutive.
- Deadline
- When the four-employee/20-different-weeks test is met.
- Fee
- No registration fee stated.
- Filing agency
- South Carolina Department of Employment and Workforce (SC DEW)
- Frequency
- Initial liability plus quarterly reporting.
- How to comply
- Register through SUITS and provide organizational and IRS information.
- Official form or portal
- SUITS employer registration.
Applies to: A §501(c)(3) nonprofit employer with four or more employees in covered employment.
- Coverage is triggered by four or more employees in each of 20 different calendar weeks in the current or preceding calendar year.
- Excluded services and common-paymaster/aggregation issues require fact-specific review; workers’ compensation uses a different four-employee test.
- Failure to register can cause back contributions or reimbursement liability, penalties, and interest.
- North Carolina unemployment insurance required in some cases
- Georgia unemployment insurance required
Last verified: 2026-07-29
Official sources: South Carolina Department of Employment and Workforce and 2 more
View official sources (3)
A covered nonprofit normally pays unemployment contributions but may elect a statutory reimbursable method. The financing choice does not eliminate quarterly wage reporting.
- Deadline
- Make the election within the applicable statutory period after liability; otherwise contribution financing applies.
- Fee
- Contribution rate or benefit reimbursement varies.
- Filing agency
- South Carolina Department of Employment and Workforce (SC DEW)
- Frequency
- Initial election and ongoing quarterly reporting.
- How to comply
- Register in SUITS; file UCE-155 for reimbursement when selected.
- Official form or portal
- SUITS; UCE-155.
Applies to: A covered §501(c)(3) nonprofit employer.
- Voluntary coverage and worker classification are separate decisions.
- Failure to choose or fund correctly can create assessments, security requirements, and collection.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 3 more
View official sources (4)
Submit UCE-155 and the IRS exemption letter within 30 days after liability is determined. The election remains in effect for at least two calendar years unless changed under the statute.
- Deadline
- Within 30 days after liability determination.
- Fee
- No filing fee stated; financing obligations vary.
- Filing agency
- South Carolina Department of Employment and Workforce (SC DEW)
- Frequency
- Initial election and continuing until terminated.
- How to comply
- Submit UCE-155 to DEW and maintain the election in SUITS.
- Official form or portal
- UCE-155 — Election to Become Reimbursable Employer.
Applies to: A newly liable §501(c)(3) nonprofit choosing reimbursement.
- The reimbursable election is filed within 30 days after the liability notice.
- DEW confirmation and security requirements must be completed before relying on the election.
- Late election can leave the employer on contribution financing for the applicable period.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Pay billed regular benefits and the applicable extended-benefit share within 30 days after the bill is mailed. Appeal a reimbursement determination within 15 days.
- Deadline
- Payment within 30 days after mailing; appeal within 15 days.
- Fee
- Amount of benefits charged; regular direct-reimbursement option includes one-half of attributable extended benefits.
- Filing agency
- South Carolina Department of Employment and Workforce (SC DEW)
- Frequency
- Quarterly/event-triggered.
- How to comply
- Review SUITS bills, pay on time, and use the DEW appeal process.
- Official form or portal
- SUITS; reimbursement bill.
Applies to: A nonprofit using direct benefit reimbursement.
- Reimbursement bills are payable within 30 days.
- An appeal of a reimbursement bill is due within 15 days.
- The UCE-155 alternative 2% quarterly-payroll option uses annual adjustment mechanics.
- Late payment can produce interest, collection, and loss of compliant status.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
Provide the bond or other security required by DEW unless the employer owns South Carolina real property and improvements with an assessed value exceeding $2,000,000 under the statutory exception. Exactly $2,000,000 does not meet an 'exceeding' test.
- Deadline
- Before or as a condition of the reimbursement election and when DEW adjusts security.
- Fee
- Security amount varies.
- Filing agency
- South Carolina Department of Employment and Workforce (SC DEW)
- Frequency
- Initial and periodic.
- How to comply
- Submit the DEW-prescribed bond, deposit, or proof of statutory exception.
- Official form or portal
- DEW reimbursement-security forms; property evidence.
Applies to: A reimbursable nonprofit subject to DEW security rules.
- Security is required unless the nonprofit owns South Carolina real property assessed at more than $2,000,000.
- Property valuation and ownership must satisfy the statute; do not round exactly $2,000,000 upward.
- Failure to maintain security can terminate the election or create collection action.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
File quarterly wage and contribution reports through SUITS by April 30, July 31, October 31, and January 31. Reimbursable employers remain subject to wage reporting.
- Deadline
- April 30, July 31, October 31, and January 31.
- Fee
- Contributions or reimbursements vary; no separate report fee.
- Filing agency
- South Carolina Department of Employment and Workforce (SC DEW)
- Frequency
- Quarterly.
- How to comply
- File electronically in SUITS.
- Official form or portal
- SUITS quarterly wage report.
Applies to: Covered nonprofit employers using contribution or reimbursement financing.
- Final reports and account closure are separate event-based steps.
- Late reports can produce penalties, estimated assessments, and benefit-charge errors.
Last verified: 2026-07-29
Official sources: South Carolina Department of Employment and Workforce and 2 more
View official sources (3)
Apply for voluntary coverage using UCE-154. Once accepted, the election and termination follow DEW rules and cannot be treated as an informal payroll choice.
- Deadline
- Before coverage is intended to begin.
- Fee
- No filing fee stated; contributions then apply.
- Filing agency
- South Carolina Department of Employment and Workforce (SC DEW)
- Frequency
- Initial and termination event.
- How to comply
- Submit UCE-154 and await DEW acceptance.
- Official form or portal
- UCE-154 — Voluntary Election of Coverage.
Applies to: A nonprofit not mandatorily covered but choosing voluntary UI coverage.
- Mandatory coverage supersedes voluntary status when the statutory trigger is met.
- Paying wages without accepted voluntary coverage does not necessarily create benefit protection; accepted coverage creates reporting and payment duties.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
South Carolina generally requires workers’ compensation coverage when an employer regularly employs four or more employees. Part-time employees and qualifying family members count; nonprofit status does not create a general exemption.
- Deadline
- When the employer regularly reaches four employees.
- Fee
- Insurance premium or self-insurance cost varies.
- Filing agency
- South Carolina Workers' Compensation Commission (SC WCC)
- Frequency
- Continuous while covered.
- How to comply
- Purchase approved coverage or qualify for self-insurance.
- Official form or portal
- Workers’ compensation insurance or self-insurance authorization.
Applies to: A private nonprofit employer with four or more employees unless a statutory exception applies.
- Workers compensation coverage applies at four or more employees, and part-time employees count. This four-employee test is separate from the unemployment-insurance test.
- Do not merge this test with UI’s 20-week operator.
- Uninsured covered employers face claims, penalties, and enforcement.
- North Carolina workers compensation required
- Minnesota workers compensation required
Last verified: 2026-07-29
Official sources: South Carolina Workers’ Compensation Commission and 1 more
View official sources (2)
Specific exceptions include employers with fewer than four employees, employers whose annual payroll is below $3,000, casual employees, agricultural employment, certain fairs and associations, railroad employment, and federal-law employment. Each branch has its own conditions.
- Deadline
- Before declining or canceling coverage.
- Fee
- No filing fee for the analysis.
- Filing agency
- South Carolina Workers' Compensation Commission (SC WCC)
- Frequency
- Continuous eligibility review.
- How to comply
- Document the exact exception and obtain Commission/insurance confirmation where needed.
- Official form or portal
- No universal exemption certificate.
Applies to: An employer evaluating whether an exception removes mandatory coverage.
- One statutory exception covers an employer whose total annual payroll is less than $3,000.
- Part-time status alone is not an exception; volunteers and independent contractors require actual-status analysis.
- An incorrect exception leaves the employer uninsured and exposed.
Last verified: 2026-07-29
Official sources: South Carolina Workers’ Compensation Commission and 1 more
View official sources (2)
File Form 38 to withdraw from voluntary coverage; do not simply stop paying premiums or assume a change in employee count closes the election.
- Deadline
- Before the voluntary coverage is intended to terminate.
- Fee
- No Commission filing fee stated.
- Filing agency
- South Carolina Workers' Compensation Commission (SC WCC)
- Frequency
- Event-triggered.
- How to comply
- File Form 38 and coordinate policy cancellation with the carrier.
- Official form or portal
- Form 38 — Notice of Withdrawal from Workers’ Compensation Coverage.
Applies to: An employer that voluntarily obtained workers’ compensation coverage while not required and wants to terminate that election.
- A mandatorily covered employer cannot use Form 38 to avoid the law.
- Improper termination can leave coverage or premium disputes and employee-claim exposure.
Last verified: 2026-07-29
Official sources: South Carolina Workers’ Compensation Commission and 1 more
View official sources (2)
Report each new hire or rehire through the South Carolina New Hire Reporting Program within 20 days.
- Deadline
- Within 20 days after hire or rehire.
- Fee
- No filing fee.
- Filing agency
- South Carolina New Hire Reporting Program (SC New Hire Reporting)
- Frequency
- Per hire or rehire.
- How to comply
- Report electronically through the state portal or another permitted method.
- Official form or portal
- South Carolina New Hire Reporting portal.
Applies to: South Carolina employers hiring or rehiring employees.
- Federal payroll enrollment and E-Verify/I-9 duties are separate.
- Late or missing reports can produce statutory penalties and impair child-support enforcement.
Last verified: 2026-07-29
Official source: South Carolina New Hire Reporting Program — South Carolina New Hire Reporting
View official source
File final withholding and UI reports, pay all liabilities, mark final periods, and separately close SCDOR and DEW accounts. Corporate dissolution does not close employer accounts.
- Deadline
- After final payroll and by each final return deadline.
- Fee
- No closure fee stated.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Responsible party
- South Carolina Department of Revenue; South Carolina Department of Employment and Workforce
- Frequency
- One time per account.
- How to comply
- Use MyDORWAY and SUITS account-maintenance processes.
- Official form or portal
- MyDORWAY; SUITS.
Applies to: A nonprofit ending employment or ceasing operations.
- Workers’ compensation policy and new-hire reporting end through their own processes.
- Open accounts can continue generating returns, notices, and estimated liabilities.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 2 more
View official sources (3)
Raffles
Applies when the organization runs a raffle. Raffle registration is its own system: being exempt from charity registration does not exempt a raffle, and bingo is governed separately below.
Maintain any required charity status and file annual raffle registration before the first nonexempt raffle. Charity-registration exemption does not itself create raffle-registration exemption.
- Deadline
- Before conducting a nonexempt raffle; renew annually.
- Fee
- $50.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual.
- How to comply
- File online or submit the current annual raffle registration.
- Official form or portal
- Annual Raffle Registration; Charities/Raffles Online.
Applies to: A qualified nonprofit organization conducting one or more nonexempt raffles in South Carolina.
- Organizations conducting only statutory exempt raffles do not file annual raffle registration or the annual raffle financial report.
- Unregistered raffles can trigger administrative fines, criminal prosecution, and suspension.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
An exempt raffle may use donated noncash prizes whose total fair-market value does not exceed $950. Exactly $950 remains within the exemption.
- Deadline
- Before ticket sales and prize announcement.
- Fee
- No raffle registration fee for a qualifying exempt raffle.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- Per raffle.
- How to comply
- Document donation, fair-market value, and raffle conditions.
- Official form or portal
- No registration form for the exempt raffle; retain records.
Applies to: A qualified nonprofit conducting an otherwise exempt raffle with donated noncash prizes.
- The donated noncash-prize exemption applies only when the total prize value does not exceed $950.
- Cash, gift-card, 50/50, participant, and frequency rules require separate analysis.
- An overvalued or purchased prize can move the raffle into the nonexempt registration/reporting system.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
The separate exempt 50/50 branch requires the statutory member/guest limitations and proceeds not exceeding $950. Exactly $950 remains within the branch.
- Deadline
- At each exempt 50/50 raffle.
- Fee
- No raffle registration fee if every exemption condition is met.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- Per raffle.
- How to comply
- Limit participants and retain proceeds/ticket records.
- Official form or portal
- No state form for a qualifying exempt raffle.
Applies to: A qualified nonprofit conducting a limited 50/50 raffle among members and their guests.
- The member-and-guest 50/50 exemption applies only when proceeds do not exceed $950 and every participant condition is met.
- This branch must not be merged with the donated noncash-prize exemption.
- Public participation or proceeds above the limit can require annual registration and reporting.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
Apply the correct frequency and campaign rules: exempt raffles are limited by the statutory seven-day frequency rule; nonexempt organizations generally may conduct no more than four raffles per year and each campaign may not exceed nine months. Follow ticket, participant, prize-possession, drawing, compensation, and charitable-use rules, and use at least 90% of net proceeds for the stated charitable purpose.
- Deadline
- Throughout planning, ticket sales, drawing, and use of proceeds.
- Fee
- No separate operational fee beyond registration.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- Per raffle and annual limits.
- How to comply
- Adopt written controls and retain ticket, prize, drawing, expense, and proceeds records.
- Official form or portal
- Raffle records; Annual Raffle Financial Report.
Applies to: A qualified nonprofit conducting exempt or nonexempt raffles.
- A registered organization may hold up to four nonexempt raffles per year.
- A raffle campaign may not exceed nine months.
- At least 90% of net raffle proceeds must be used for the charitable purpose.
- Specific prize and participant rules differ between exempt and nonexempt raffles.
- Violations can make the raffle unlawful and expose the organization and participants to fines or prosecution.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Chapter 57 permits raffle advertising in whatever form but defines a ticket as tangible evidence and does not clearly authorize or prohibit online ticket purchase or electronic payment. Current official sources reviewed do not resolve remote electronic ticket delivery, card payments, or platform sales.
- Deadline
- Before offering any online purchase or electronic-payment method.
- Fee
- No fee determination available.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Frequency
- Per raffle/campaign.
- How to comply
- Obtain written Secretary of State guidance before enabling online purchases or payments; limit public guidance to online advertising unless confirmed.
- Official form or portal
- No approved online-ticket form or portal identified.
Applies to: A qualified nonprofit considering internet ticket sales, credit/debit cards, or other electronic payment.
- Internet advertising is not the same as internet ticket purchase; electronic gaming devices remain prohibited.
- An unsupported online-sale method could render the raffle noncompliant or unlawful.
Verification in progress: Chapter 57 permits raffle advertising in whatever form but defines a ticket as tangible evidence and does not clearly authorize or prohibit online ticket purchase or electronic payment. Current official sources reviewed do not resolve remote electronic ticket delivery, card payments, or platform sales. Current official statute, page, form, and brochure do not directly authorize or prohibit online ticket purchase and electronic payment. Operational treatment pending resolution: Obtain written Secretary of State guidance before enabling online purchases or payments; limit public guidance to online advertising unless confirmed.
Last verified: 2026-07-29
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
File the Annual Raffle Financial Report no later than the fifteenth day of the fifth month after fiscal year end. Report each nonexempt raffle, or enter zero and file the signed report when none occurred.
- Deadline
- Fifteenth day of the fifth month after fiscal year end.
- Fee
- No separate report fee.
- Filing agency
- South Carolina Secretary of State, Division of Public Charities (SOS Division of Public Charities)
- Frequency
- Annual.
- How to comply
- Upload through the online system or mail the full signed report; fax and email are not accepted.
- Official form or portal
- Annual Raffle Financial Report.
Applies to: A raffle-registered organization, including one with zero nonexempt raffles during the reporting year.
- Statutory exempt raffles are not included in the report.
- Outstanding reports can block renewal and generate daily fines and enforcement.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Retain raffle records for the statutory period and file all reports. Late reporting can produce $10 per day up to $2,000 per separate violation, block renewal, and support suspension or criminal enforcement.
- Deadline
- Retain records for three years; cure immediately after notice.
- Fee
- Up to $2,000 per separate violation plus other remedies.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Responsible party
- South Carolina Secretary of State; courts
- Frequency
- Per raffle and annual reporting.
- How to comply
- Maintain records and respond through the online/agency process.
- Official form or portal
- Raffle records; Annual Raffle Financial Report.
Applies to: A qualified nonprofit conducting raffles.
- Raffle records are retained for three years, and delinquency can draw $10 daily fines up to $2,000 per separate violation.
- Criminal gambling law can apply independently of administrative fines.
- Continued noncompliance can end lawful raffle activity.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Charitable bingo
Applies when the organization runs bingo. Bingo is licensed by SCDOR in classes, with its own reports, bank account, promoter and location licences, and equipment limits.
Charitable bingo is separately licensed by SCDOR. Determine eligibility and the correct Class A, B, C, D, E, F, or other current license before sessions; raffle registration does not authorize bingo.
- Deadline
- Before conducting bingo.
- Fee
- License, card, admissions, promoter, and other fees vary by class.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Initial and renewal by class.
- How to comply
- Apply through MyDORWAY using the current bingo application and supporting documents.
- Official form or portal
- Bingo license application; MyDORWAY.
Applies to: A qualifying charitable, religious, fraternal, veterans, volunteer fire/rescue, or other eligible organization conducting bingo.
- Limited exempt or special bingo must satisfy its own statutory conditions.
- Unlicensed bingo can trigger license sanctions, taxes, administrative fines, and gambling penalties.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 2 more
View official sources (3)
A Class E organization must monitor quarterly gross proceeds. Exactly $30,000 does not trigger the conversion rule. Once gross proceeds exceed $30,000, the organization must obtain a Class B license within ten days. The separate $40,000 amount is the maximum quarterly gross-proceeds ceiling for Class E and is not the point at which the organization may wait to begin conversion.
- Deadline
- Apply for a Class B license within ten days after quarterly gross proceeds exceed $30,000; do not exceed the separate $40,000 Class E quarterly ceiling.
- Fee
- Class B license and bingo costs vary; no separate fee attaches solely to the conversion trigger.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Quarterly monitoring.
- How to comply
- Monitor quarterly gross proceeds, submit the Class B application within ten days after crossing $30,000, and remain below the $40,000 Class E ceiling while conversion is addressed.
- Official form or portal
- Class E/Class B bingo license applications.
Applies to: A Class E bingo organization approaching quarterly gross proceeds of $30,000 or $40,000.
- Class E gross proceeds greater than $30,000 trigger a Class B application within ten days.
- The $40,000 figure is a separate Class E quarterly ceiling, not a restatement of the $30,000 conversion trigger.
- Exactly $30,000 remains below the 'exceeds' conversion operator; the $40,000 ceiling is a separate outer limit, not an alternative conversion point.
- Failing to begin Class B conversion after exceeding $30,000 or exceeding the $40,000 Class E ceiling can create licensing and enforcement exposure.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 1 more
View official sources (2)
A promoter must obtain the separate annual license, and location/premises requirements apply independently of the charity’s bingo class. Bingo funds must be maintained in the required checking account and deposited under statutory timing.
- Deadline
- Before promoter services or licensed-site operations; deposits generally by the next business day as required.
- Fee
- $1,000 annual promoter license; other location/class fees vary.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Annual and per session.
- How to comply
- File promoter/location applications in MyDORWAY and maintain the dedicated account.
- Official form or portal
- Bingo promoter and location licenses; bingo bank account.
Applies to: A bingo organization using a promoter or licensed premises.
- Volunteer operators and paid promoter roles must be classified exactly.
- Unlicensed promoters or commingled/late deposits can cause license suspension, fines, and financial-report discrepancies.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 1 more
View official sources (2)
File the prescribed quarterly financial and activity reports and remit applicable bingo taxes, fees, or card charges by the last day of the month following each calendar quarter.
- Deadline
- January 31, April 30, July 31, and October 31 for the preceding quarter.
- Fee
- Taxes, card charges, and fees vary by class/activity.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- Quarterly.
- How to comply
- File through MyDORWAY and retain session records.
- Official form or portal
- Bingo quarterly returns and MyDORWAY.
Applies to: A licensed bingo organization, promoter, or other actor required to report.
- Special bingo and promoter reports may have additional fields.
- Late reporting can create assessments, interest, license sanctions, and penalties up to the statutory daily amounts.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 2 more
View official sources (3)
Electronic devices may facilitate play only within the licensed bingo framework. Video poker, electronic gambling devices, roulette, blackjack, dice games, poker, and casino or Monte Carlo play for prizes are not authorized by a nonprofit or bingo license.
- Deadline
- Before acquiring equipment or advertising gaming.
- Fee
- Licensing and device costs vary; no nonprofit casino-night permit identified.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Responsible party
- South Carolina Department of Revenue; law-enforcement authorities
- Frequency
- Per event/session.
- How to comply
- Use only SCDOR-approved bingo equipment at licensed sessions; limit casino-style events to lawful entertainment with no wagering or prizes if permitted by other law.
- Official form or portal
- Bingo license and equipment records.
Applies to: A licensed bingo organization using electronic equipment or considering casino-style fundraising.
- A raffle conducted under Chapter 57 remains a distinct permitted activity.
- Unauthorized gambling can result in criminal prosecution, seizure, tax, and license sanctions.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
File final bingo reports, remit all charges and taxes, surrender or close licenses and promoter/location accounts through SCDOR, and preserve records. Corporate dissolution and charity termination do not close bingo.
- Deadline
- After the final session and by each final report deadline.
- Fee
- No universal closure fee stated.
- Filing agency
- South Carolina Department of Revenue (SCDOR)
- Frequency
- One time per license/account.
- How to comply
- Use MyDORWAY and SCDOR bingo instructions.
- Official form or portal
- Bingo license/account closure in MyDORWAY.
Applies to: A licensed bingo organization ending bingo activity or dissolving.
- Raffle, alcohol, retail, admissions, and local event accounts close separately.
- Open licenses and accounts can continue reporting, fee, and enforcement exposure.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 2 more
View official sources (3)
Alcohol events
Applies when alcohol is served or sold at an event. Act 42 of 2025 / H.3430 took effect January 1, 2026. The permit categories are settled; the event-specific insurance amount is not, and SCDOR confirmation is required before relying on a reduced figure.
The Special (Donated) Nonprofit Event Permit allows a qualifying event lasting no more than 72 hours, generally up to four permits per calendar year. Apply at least three days before the event, give local law-enforcement notice, source donated alcohol through licensed channels, and retain 100% of event proceeds for the nonprofit.
- Deadline
- Apply at least three days before the event; provide required local notice.
- Fee
- $40 nonrefundable statutory permit fee.
- Filing agency
- South Carolina Department of Revenue, Alcohol Beverage Licensing (SCDOR ABL)
- Responsible party
- South Carolina Department of Revenue, Alcohol Beverage Licensing; local law enforcement
- Frequency
- Per event, maximum four per year.
- How to comply
- Apply in MyDORWAY with ABL-909, ABL-100, ABL-946, venue and nonprofit documents.
- Official form or portal
- TNL permit; ABL-909; ABL-100; ABL-946.
Applies to: A qualifying domestic nonprofit in good standing holding a donated-alcohol fundraising event.
- The application is submitted at least three days before the event.
- A qualifying event may run up to 72 hours.
- An organization may use up to four of these permits per year.
- Raffle, bingo, sales, admissions, insurance, server, and local-premises rules remain separate.
- Unpermitted service, improper sourcing, or promoter control can cause event denial, alcohol enforcement, and liability.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 3 more
View official sources (4)
Apply for the Beer and Wine Special Event Permit (TBP) or Liquor Special Event Permit (TLP), as applicable. Apply at least three days before the event and provide SLED/local notice at least 24 hours before activity.
- Deadline
- Application at least three days before event; notice at least 24 hours before event.
- Fee
- TBP: $10 per calendar day; TLP: $35 per day.
- Filing agency
- South Carolina Department of Revenue, Alcohol Beverage Licensing (SCDOR ABL)
- Responsible party
- South Carolina Department of Revenue, Alcohol Beverage Licensing; South Carolina Law Enforcement Division
- Frequency
- Per event/day.
- How to comply
- Apply in MyDORWAY using ABL-900, ABL-100, ABL-946 and required local/venue documentation.
- Official form or portal
- TBP or TLP; ABL-900; ABL-100; ABL-946.
Applies to: A nonprofit selling or serving beer/wine or liquor at a temporary event outside the exact TNL workflow.
- Current liquor temporary-license statutes can cap event duration and number; verify exact permit type for each location and service method.
- Late or wrong permit selection can cancel the event or cause alcohol-law violations.
Last verified: 2026-07-29
Official sources: South Carolina Department of Revenue and 3 more
View official sources (4)
Obtain the event permit and confirm the required liquor-liability insurance amount with SCDOR. Current special-event instructions state $500,000, while current H.3430 mitigation guidance says a special-event licensee may reach a $150,000 minimum and the codified general statutory floor is $300,000. Do not rely on a reduced amount without agency confirmation. Covered regular alcohol servers and managers must complete the current training framework; a person working or volunteering only at a temporary one-time special event is excluded from the statutory alcohol-server definition, but recurring covered service may not fit that exclusion.
- Deadline
- Confirm insurance before permit issuance and alcohol service. A covered regular alcohol server or manager without a current certificate must receive training within 30 calendar days of employment; the one-time temporary-event exclusion is event-specific.
- Fee
- Insurance premium varies. An approved training provider may charge up to $50 per participant; SCDOR does not charge to issue or renew a qualifying alcohol-server certificate.
- Filing agency
- South Carolina Department of Revenue, Alcohol Beverage Licensing (SCDOR ABL)
- Responsible party
- South Carolina Department of Revenue, Alcohol Beverage Licensing; insurers
- Frequency
- Per event.
- How to comply
- Apply through the current ABL event-permit workflow, obtain written confirmation of the required insurance amount or mitigation treatment, and maintain approved training certificates for covered regular servers and managers.
- Official form or portal
- Current ABL special-event permit workflow; insurance certificate; approved alcohol-server training and certificate records.
Applies to: A nonprofit event serving alcohol after January 1, 2026 where statutory insurance or server requirements may apply.
- Current SCDOR special-event instructions state $500,000 of liquor-liability insurance for special events after 5 p.m.
- Current H.3430 implementation guidance describes automatic special-event mitigation and a possible $150,000 special-event floor.
- The codified general statutory floor is $300,000. Do not present a reduced amount as applicable without written SCDOR confirmation.
- Covered regular alcohol servers and managers are subject to the current training framework. A person working or volunteering only at a temporary one-time special event is excluded from the statutory alcohol-server definition, and recurring covered service may not fit that exclusion.
- A person employed or volunteering temporarily only for a one-time special event or event with a temporary permit is excluded from the Chapter 3 alcohol-server definition. A volunteer or employee who regularly performs covered on-premises service may not qualify for that exclusion.
- Using an unsupported reduced insurance amount can delay or defeat the permit and leave uninsured liability; failure to train or document covered regular servers and managers can produce ABL enforcement.
Verification in progress: Obtain the event permit and confirm the required liquor-liability insurance amount with SCDOR. Current special-event instructions state $500,000, while current mitigation guidance and the general statute use different lower figures. Do not rely on a reduced amount without agency confirmation. The current special-event page states $500,000; the current H.3430 implementation page describes automatic special-event mitigation and a $150,000 special-event floor; the codified general statutory floor is $300,000. The public sources do not publish one fully reconciled event-specific workflow. Resolved server-training treatment: Covered regular alcohol servers and managers must comply with the current training framework. A person working or volunteering only at a temporary one-time special event is excluded from the statutory alcohol-server definition; recurring covered service may not fit that exclusion.
Last verified: 2026-07-29
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: South Carolina Department of Revenue and 4 more
View official sources (5)
Lobbying and political activity
Applies when the organization lobbies, rates public officials, or spends money on state elections. State registration and reporting duties are separate from the federal section 501(c)(3) prohibition on candidate campaign intervention.
Register electronically before January 5 each year or within 15 days after being hired, employed, or retained as a lobbyist, and pay the $100 fee.
- Deadline
- January 5 annually or within 15 days after retention.
- Fee
- $100 plus current $4 card-processing fee when paid by card.
- Filing agency
- South Carolina State Ethics Commission (SC Ethics Commission)
- Frequency
- Annual and event-triggered.
- How to comply
- Register in the Ethics Commission electronic filing system.
- Official form or portal
- Lobbyist Registration.
Applies to: An individual employed, appointed, or retained to influence covered public officials or employees by direct communication.
- A lobbyist registers by January 5 or within 15 days after being retained.
- Statutory exceptions for particular communications or public employees must be applied narrowly.
- Late or missing registration can produce late penalties, enforcement, and criminal exposure.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
The nonprofit is a separate lobbyist’s principal and must register electronically by January 5 or within 15 days after retaining the lobbyist, pay its own $100 fee, and identify each lobbyist acting on its behalf.
- Deadline
- January 5 annually or within 15 days after retaining a lobbyist.
- Fee
- $100 plus current $4 card-processing fee when paid by card.
- Filing agency
- South Carolina State Ethics Commission (SC Ethics Commission)
- Frequency
- Annual and event-triggered.
- How to comply
- File the principal registration electronically.
- Official form or portal
- Lobbyist’s Principal Registration.
Applies to: A nonprofit that directly employs, appoints, or retains a lobbyist.
- An intermediary or firm does not eliminate the principal’s direct filing duty when the statutory relationship exists.
- Registering only the individual lobbyist leaves the nonprofit principal noncompliant.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
File separate electronic disclosure statements by June 30 covering January 1–May 31 and by January 31 covering June 1–December 31. Report compensation, expenditures, subjects, and required relationships. File termination promptly, but still file the disclosure for the registered period.
- Deadline
- June 30 and January 31; termination is event-triggered.
- Fee
- No report fee stated; late penalties apply.
- Filing agency
- South Carolina State Ethics Commission (SC Ethics Commission)
- Frequency
- Semiannual plus event-triggered termination.
- How to comply
- File electronically and retain supporting records for four years.
- Official form or portal
- Lobbyist and Principal Disclosure Statements; Termination filing.
Applies to: A registered lobbyist and each registered lobbyist’s principal.
- Lobbyist and principal reports are separate and must reconcile.
- Late reports create penalties and enforcement; termination does not erase reporting for the covered period.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
File the annual Rating Entity Registration Form no later than April 1. Failure is sanctioned in the same manner and amount as lobbyist/principal noncompliance.
- Deadline
- April 1 annually.
- Fee
- No registration fee stated on the current rating-entity page.
- Filing agency
- South Carolina State Ethics Commission (SC Ethics Commission)
- Frequency
- Annual.
- How to comply
- File the prescribed form with the Ethics Commission.
- Official form or portal
- Rating Entity Registration Form.
Applies to: An entity that publicly ranks or rates specified actions or votes of the Governor, Lieutenant Governor, or General Assembly members or committees.
- Ordinary issue advocacy that does not publicly rank the specified officials may fall outside the definition.
- Late or missing filing produces the same sanctions framework as lobbying registration.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
A committee generally files its statement of organization within five days after receiving contributions or making expenditures exceeding $500. Initial campaign reporting begins under the separate statutory threshold/timing.
- Deadline
- Within five days after crossing the applicable $500 organization threshold; initial report generally within 10 days after the reporting trigger.
- Fee
- No registration fee stated.
- Filing agency
- South Carolina State Ethics Commission (SC Ethics Commission)
- Frequency
- Event-triggered and periodic thereafter.
- How to comply
- File through the Ethics Commission campaign-finance portal.
- Official form or portal
- Committee Statement of Organization and campaign reports.
Applies to: A nonprofit that forms, controls, or becomes a committee influencing elective office or makes covered independent expenditures.
- A state committee registers after it accepts contributions or makes expenditures totaling more than $500.
- Candidate committees, party committees, noncandidate committees, and independent spenders have different detailed rules.
- Failure can produce late penalties, enforcement, and public-reporting violations.
Last verified: 2026-07-29
Official sources: South Carolina State Ethics Commission and 1 more
View official sources (2)
A ballot-measure committee generally forms when contributions or expenditures exceed $2,500, or when another specified statutory contribution or independent-expenditure threshold is met. File the organization statement within five days and the initial report within the statutory 10-day period.
- Deadline
- Within five days after the organization trigger; initial report within 10 days after the report trigger.
- Fee
- No registration fee stated.
- Filing agency
- South Carolina State Ethics Commission (SC Ethics Commission)
- Frequency
- Event-triggered and periodic.
- How to comply
- File electronically through the campaign-finance system.
- Official form or portal
- Ballot Measure Committee Statement and reports.
Applies to: A nonprofit organizing or spending to support or oppose a ballot measure.
- A ballot-measure committee registers after crossing more than $2,500.
- Ballot advocacy is separate from candidate campaign intervention and from ordinary lobbying.
- Unreported ballot-measure activity can produce fines and public-disclosure violations.
Last verified: 2026-07-29
Official sources: South Carolina State Ethics Commission and 1 more
View official sources (2)
Independent expenditures and election communications can trigger committee status, periodic reports, pre-election reports, or rapid notices. During the election period, expenditures above the statutory statewide or other-office amounts can require immediate reporting.
- Deadline
- At the statutory expenditure/communication trigger; quarterly, pre-election, or immediate deadlines as applicable.
- Fee
- No filing fee stated.
- Filing agency
- South Carolina State Ethics Commission (SC Ethics Commission)
- Frequency
- Event-triggered and periodic.
- How to comply
- File electronically and preserve invoices, audience, content, and coordination records.
- Official form or portal
- Independent Expenditure and Election Communication reports.
Applies to: A nonprofit making covered independent expenditures or distributing election communications.
- Immediate reporting applies above $10,000 for a statewide office or ballot measure.
- Immediate reporting applies above $2,000 for any other office.
- Exact report type depends on content, timing, audience, office, amount, and independence.
- Misclassifying campaign finance as lobbying can omit public disclosure and violate coordination rules.
Last verified: 2026-07-29
Official sources: South Carolina State Ethics Commission and 1 more
View official sources (2)
Compliance with South Carolina campaign-finance reports does not authorize a §501(c)(3) to participate or intervene in a candidate campaign. Federal candidate-campaign prohibition and state disclosure rules are separate.
- Deadline
- Before candidate- or ballot-related activity.
- Fee
- No filing fee for the analysis.
- Responsible party
- Internal Revenue Service; South Carolina State Ethics Commission
- Frequency
- Continuous.
- How to comply
- Review federal tax limits and state registration/reporting before activity.
- Official form or portal
- IRS guidance; Ethics Commission electronic filing.
Applies to: A federally recognized §501(c)(3) considering lobbying, ballot advocacy, or election-related communications.
- Nonpartisan voter education, lobbying, and ballot-measure activity require their own federal and state analyses.
- State-compliant spending can still jeopardize federal exemption; federal-permitted activity can still require state disclosure.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
Local business licenses
Applies when the organization carries on activity in a municipality or county that licenses it. South Carolina has no universal statewide business licence: state law standardizes the May 1 to April 30 licence year and the class-schedule framework, but each municipality or county sets its own exemptions, rates, and closure procedure. The Columbia and Charleston rules below are examples, not statewide law.
South Carolina standardizes local business-license administration but does not create one universal statewide license. Determine each jurisdiction where business is conducted and apply the local exemption and gross-income rules.
- Deadline
- Before beginning licensed activity and annually for each applicable jurisdiction.
- Fee
- Fee or exemption varies locally.
- Filing agency
- Applicable South Carolina municipality or county business-license authority
- Responsible party
- Applicable municipality or county; South Carolina Revenue and Fiscal Affairs Office
- Frequency
- Annual and event-triggered.
- How to comply
- Use the local government or standardized multi-jurisdiction portal.
- Official form or portal
- Local business-license application; state portal when available.
Applies to: A nonprofit conducting business activity within a South Carolina municipality or county that imposes a business-license tax.
- A nonprofit exemption in one city does not apply statewide.
- Operating without a required local license can create penalties and stop-work or collection action.
- North Carolina local business license required in some cases
- Florida local business license varies by locality
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
The standardized license year runs May 1 through April 30. Renew and pay by April 30 for the next license year; penalties begin May 1.
- Deadline
- April 30 annually; penalty date May 1.
- Fee
- Local fee, tax, or exempt-license charge varies.
- Filing agency
- Applicable South Carolina municipality or county business-license authority
- Responsible party
- Applicable municipality or county
- Frequency
- Annual.
- How to comply
- Renew with each jurisdiction or through the applicable standardized portal.
- Official form or portal
- Local renewal filing.
Applies to: A nonprofit holding a local South Carolina business license.
- The standardized local business-license year runs May 1 through April 30, renewal is due by April 30, and penalties begin May 1.
- A local verified charitable exemption may remove the tax but still require an application or license.
- Late payment triggers local penalties and can invalidate the license.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
Municipalities were required to update business-license class schedules for the 2026 cycle. Use the class assigned under the jurisdiction’s current schedule rather than a prior-year rate class.
- Deadline
- For the license year beginning May 1, 2026.
- Fee
- Local tax/fee varies by class and gross income.
- Filing agency
- Applicable South Carolina municipality or county business-license authority
- Responsible party
- Applicable municipality; Municipal Association of South Carolina
- Frequency
- Current 2026–2027 cycle.
- How to comply
- Use the municipality’s current ordinance, schedule, and application.
- Official form or portal
- 2026 local class schedule and license application.
Applies to: A local license applicant or renewal filer in the May 1, 2026–April 30, 2027 cycle.
- 2027–2028 schedules may also use the updated classification framework.
- Using a stale class can underpay or overpay and create audit adjustments.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 1 more
View official sources (2)
Columbia generally requires a local business-license application. A verified §501(c)(3) may qualify for fee-exempt treatment after submitting documentation, but zoning, certificate, application, and taxable for-profit or unrelated activity requirements can remain.
- Deadline
- Before beginning business and by the annual April 30 renewal date.
- Fee
- License tax may be exempt after approval; zoning or other local fees may remain.
- Filing agency
- City of Columbia Business License Division (City of Columbia)
- Frequency
- Initial, annual, and event-triggered.
- How to comply
- Apply through Columbia Business Licensing and submit the IRS determination letter and activity information.
- Official form or portal
- City of Columbia Business License Application.
Applies to: A nonprofit conducting business within the City of Columbia.
- Columbia’s treatment does not apply outside city limits or to another municipality.
- Assuming exemption without local approval can produce delinquency and zoning/licensing violations.
Last verified: 2026-07-29
Official sources: City of Columbia and 2 more
View official sources (3)
Charleston requires a local application and may exempt qualifying charitable organization income after proof of §501(c)(3) status. Gross income from for-profit or unrelated business activity can remain taxable under the city ordinance.
- Deadline
- Before beginning business and by the annual April 30 renewal date.
- Fee
- Local fee/tax may be exempt for qualifying charitable income; other charges vary.
- Filing agency
- City of Charleston Revenue Collections (City of Charleston)
- Frequency
- Initial, annual, and event-triggered.
- How to comply
- File the Charleston application with IRS and activity documentation and obtain required occupancy approvals.
- Official form or portal
- Charleston Business License Application.
Applies to: A nonprofit conducting business within the City of Charleston.
- Charleston rules are local and cannot be generalized to Columbia or statewide.
- Overstating the exemption can create tax, penalty, and license exposure.
Last verified: 2026-07-29
Official sources: City of Charleston and 2 more
View official sources (3)
File each local final return or closure notice, pay amounts due, and close the local license. Corporate dissolution, SCDOR closure, or a move out of one city does not notify every jurisdiction.
- Deadline
- Promptly after business ceases and by any final local return deadline.
- Fee
- Closure fee not universally stated; final tax and penalties vary.
- Filing agency
- Applicable South Carolina municipality or county business-license authority
- Responsible party
- Applicable municipality or county
- Frequency
- One time per jurisdiction.
- How to comply
- Use the local portal or written closure process.
- Official form or portal
- Local final return/closure request.
Applies to: A nonprofit ending activity in one or more South Carolina local jurisdictions.
- Physical relocation can require closing one license and opening another.
- Open licenses can generate estimated tax, renewal notices, and penalties.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 2 more
View official sources (3)
Multi-system closure coordination
Winding up is a project, not a filing. Dissolving the corporation closes the corporation and nothing else.
Use a coordinated closure checklist: corporate dissolution or foreign withdrawal; charity registration/exemption and final financial reporting; charitable asset disposition; SC990-T and all tax accounts; withholding and UI; workers’ compensation; raffle and bingo; alcohol permits; and every local business license. No single filing closes all systems.
- Deadline
- Before final asset distribution and on each agency’s final filing deadline.
- Fee
- Fees, final tax, and penalties vary by system.
- Filing agency
- South Carolina Secretary of State (SC Secretary of State)
- Responsible party
- South Carolina Secretary of State; South Carolina Attorney General; South Carolina Department of Revenue; DEW; Workers’ Compensation Commission; local governments
- Frequency
- One-time closure project.
- How to comply
- Complete every applicable agency’s final return, surrender, notice, or closure transaction and retain confirmation.
- Official form or portal
- Articles of Dissolution/Withdrawal; Charities Online; MyDORWAY; SUITS; raffle/bingo/ABL/local closure workflows.
Applies to: Any nonprofit dissolving, withdrawing, or ending South Carolina operations.
- Restricted charitable assets may require Attorney General or court involvement before distribution.
- Incomplete closure leaves filings, taxes, benefits, licenses, and restricted assets unresolved.
Last verified: 2026-07-29
Official sources: South Carolina General Assembly and 9 more
View official sources (10)
Official Sources
91 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| South Carolina Department of Revenue | ABL Updates - How H.3430 Impacts Your Business | South Carolina Department of Revenue | https://dor.sc.gov/alcohol-beverage-licensing-abl/abl-updates-how-h3430-impacts-your-business | |
| South Carolina General Assembly | Act 170 of 2026 / S.715 — Solicitation of Charitable Funds Act amendments | https://www.scstatehouse.gov/sess126_2025-2026/bills/715.htm | |
| South Carolina General Assembly | Act 42 of 2025 / H.3430 — Tort Reform and Liquor Liability | https://www.scstatehouse.gov/sess126_2025-2026/bills/3430.htm | |
| South Carolina Department of Revenue | Admissions Tax | https://dor.sc.gov/tax-index/admissions | |
| South Carolina Secretary of State | Annual Application for Registration Exemption | https://sos.sc.gov/sites/sos/files/Documents/Charities/Application_for_Registration_Exemption.pdf | |
| South Carolina Secretary of State | Annual Financial Report for a Charitable Organization | https://sos.sc.gov/sites/sos/files/Documents/Charities/Annual%20Financial%20Report%20for%20a%20Charitable%20Organization.pdf | |
| South Carolina Secretary of State | Annual Raffle Financial Report | https://sos.sc.gov/sites/sos/files/Documents/Charities/Annual%20Raffle%20Financial%20Report2024.pdf | |
| South Carolina Secretary of State | Annual Raffle Registration | https://sos.sc.gov/sites/sos/files/Documents/Charities/Annual%20Raffle%20Registration%20Form.pdf | |
| South Carolina Department of Revenue | Appeals Process | https://dor.sc.gov/notices-compliance/appeals-process | |
| South Carolina Department of Revenue | Apply for a Business Tax Account | https://dor.sc.gov/businesses/apply-business-tax-account | |
| South Carolina Department of Revenue | Beer and Wine Special Event Permit — TBP | https://dor.sc.gov/alcohol-beverage-licensing-abl/license-directory/beer-wine-special-event-permit-tbp | |
| South Carolina Secretary of State | Before You File Online | https://sos.sc.gov/before-you-file-online | |
| South Carolina Department of Revenue | Bingo | https://dor.sc.gov/tax-index/bingo | |
| South Carolina Secretary of State | Business Entities | https://sos.sc.gov/online-filings/business-entities | |
| South Carolina Secretary of State | Business Entities Online | https://businessfilings.sc.gov | |
| City of Columbia | Business License Application | https://businesslicensing.columbiasc.gov/wp-content/uploads/2024/05/Fillable-Business-License-Application-v5.5.2024.pdf | |
| City of Charleston | Business License Application | https://www.charleston-sc.gov/DocumentCenter/View/36485 | |
| City of Charleston | Business License Information | https://www.charleston-sc.gov/134/Business-License-Information | |
| City of Charleston | Business License Ordinance | https://www.charleston-sc.gov/DocumentCenter/View/40720 | |
| South Carolina Secretary of State | Charitable Solicitation Complaint Form | https://sos.sc.gov/online-filings/charities-pfrs-and-raffles/charitable-solicitation-complaint-form | |
| South Carolina Secretary of State | Charities | https://sos.sc.gov/online-filings/charities-pfrs-and-raffles/charities | |
| South Carolina Secretary of State | Charities Filing Deadlines | https://sos.sc.gov/sites/sos/files/Documents/Charities/Charities%20-%20Deadlines%20PDF2021.pdf | |
| South Carolina Secretary of State | Charities Search | https://search.scsos.com/charities | |
| South Carolina Secretary of State | Charities, Professional Fundraisers and Solicitors, and Raffles | https://sos.sc.gov/online-filings/charities-pfrs-and-raffles | |
| South Carolina Department of Revenue | CID-8 — Property Tax Exemption Appeal Guidance | https://dor.sc.gov/sites/dor/files/Documents/Appeals/CID-8.pdf | |
| City of Columbia | City of Columbia Business Licensing | https://businesslicensing.columbiasc.gov | |
| South Carolina Department of Revenue | Corporate FAQs | https://dor.sc.gov/business-income-taxes/corporate/corporate-faqs | |
| South Carolina Department of Revenue | Corporate Forms | https://dor.sc.gov/business-income-taxes/corporate/corporate-forms | |
| South Carolina State Ethics Commission | Electronic Filing System | https://ethics.sc.gov | |
| South Carolina Workers’ Compensation Commission | Employer FAQs | https://wcc.sc.gov/employer-faqs | |
| South Carolina Department of Employment and Workforce | Employer Resources | https://www.dew.sc.gov/employers/employer-resources | |
| South Carolina Department of Revenue | Events & Festivals | https://dor.sc.gov/tax-education/guides-flyers/events-festivals | |
| South Carolina Department of Revenue | Exempt Property | https://dor.sc.gov/property/exempt-property | |
| South Carolina Secretary of State | FAQs About Business Entities | https://sos.sc.gov/faqs-about-business-entities | |
| South Carolina Secretary of State | File and Search Online | https://sos.sc.gov/online-filings/business-entities/file-and-search-online | |
| South Carolina Department of Revenue | Find a Form — ST-393 | https://dor.sc.gov/find-a-form?field_category=All&field_document_type=All&field_tax_year=All&search_api_fulltext=st393 | |
| South Carolina Department of Revenue | Find a Form — ST-396 | https://dor.sc.gov/find-a-form?field_category=All&field_document_type=All&field_tax_year=All&search_api_fulltext=st396 | |
| South Carolina Workers’ Compensation Commission | Form 38 — Notice of Withdrawal from Workers’ Compensation Coverage | https://wcc.sc.gov/sites/default/files/Documents/Header/Forms/Form38.pdf | |
| South Carolina Department of Revenue | Initial Annual Report of Corporations — CL-1 | https://dor.sc.gov/sites/dor/files/forms/CL1.pdf | |
| South Carolina Department of Revenue | Instructions for SC1120 | https://www.dor.sc.gov/sites/dor/files/forms/SC1120I.pdf | |
| South Carolina Department of Revenue | Licensing (Retail License) | https://dor.sc.gov/businesses/apply-business-tax-account/licensing-retail-license | |
| South Carolina Department of Revenue | Liquor Special Event Permit — TLP | https://dor.sc.gov/alcohol-beverage-licensing-abl/license-directory/liquor-special-event-permit-tlp | |
| South Carolina State Ethics Commission | Lobbying | https://ethics.sc.gov/lobbying | |
| South Carolina Department of Revenue | Local Sales Taxes | https://dor.sc.gov/sales-use-tax-index/local-sales-taxes | |
| South Carolina Department of Revenue | MyDORWAY | https://mydorway.dor.sc.gov | |
| City of Columbia | New Business License | https://businesslicensing.columbiasc.gov/new-business-license/ | |
| South Carolina Secretary of State | Professional Fundraisers & Solicitors Search | https://search.scsos.com/professional-fundraisers | |
| South Carolina Secretary of State | Professional Fundraisers and Solicitors | https://sos.sc.gov/online-filings/charities-pfrs-and-raffles/professional-fundraisers-and-solicitors | |
| South Carolina Secretary of State | Professional Solicitor’s Bond Form | https://sos.sc.gov/sites/sos/files/Documents/Charities/Standard%20Bond020410.pdf | |
| South Carolina Secretary of State | Professional Solicitor’s Cash Bond Form | https://sos.sc.gov/sites/sos/files/Documents/Charities/Professional%20Solicitor%27s%20Cash%20Bond.pdf | |
| South Carolina Department of Revenue | Property Tax Exemption Application / PT-401 instructions | https://dor.sc.gov/sites/dor/files/forms/PT401I.pdf | |
| South Carolina Secretary of State | Raffles | https://sos.sc.gov/online-filings/charities-pfrs-and-raffles/raffles | |
| South Carolina State Ethics Commission | Rating Entities | https://ethics.sc.gov/lobbying/rating-entities | |
| South Carolina Secretary of State | Registration Application — Commercial Co-Venturer | https://sos.sc.gov/sites/sos/files/Documents/Charities/ccvregistration.pdf | |
| South Carolina Secretary of State | Registration Application — Individual Professional Solicitor | https://sos.sc.gov/sites/sos/files/Documents/Charities/Individual%20Solicitor%20Registration.pdf | |
| South Carolina Secretary of State | Registration Application — Professional Fundraising Counsel | https://sos.sc.gov/sites/sos/files/Documents/Charities/Fundraising%20Counsels%20Application.pdf | |
| South Carolina Secretary of State | Registration Application — Professional Fundraising Solicitor | https://sos.sc.gov/sites/sos/files/Documents/Charities/Fundraising%20Solicitors%20Application2024.pdf | |
| South Carolina Secretary of State | Registration Statement for a Charitable Organization | https://sos.sc.gov/sites/sos/files/Documents/Charities/Registration%20Statement%20for%20a%20Charitable%20Organization.pdf | |
| Internal Revenue Service | Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| South Carolina Department of Revenue | Sales Tax | https://dor.sc.gov/sales-use-tax-index/sales-tax | |
| South Carolina Department of Revenue | Sales Tax Exemptions | https://dor.sc.gov/sales-use-tax-index/sales-tax-exemptions | |
| South Carolina Department of Revenue | SC Revenue Ruling 12-3 — Fundraising Events by Nonprofit Organizations | https://dor.sc.gov/sites/dor/files/policies/RR12-3.pdf | |
| South Carolina Department of Revenue | SC990-T — Exempt Organization Business Tax Return | https://dor.sc.gov/forms-site/Forms/SC990T.pdf | |
| South Carolina Secretary of State | Secretary of State Mark Hammond Heralds Amendments to SC Solicitation of Charitable Funds Act | https://sos.sc.gov/news/2026-05/secretary-state-mark-hammond-heralds-amendments-sc-solicitation-charitable-funds-act | |
| South Carolina Revenue and Fiscal Affairs Office | South Carolina Business License Tax Portal | https://rfa.sc.gov | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 12, Chapter 21, Article 24 — Bingo | https://www.scstatehouse.gov/code/t12c021.php | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 12, Chapter 36 — South Carolina Sales and Use Tax Act | https://www.scstatehouse.gov/code/t12c036.php | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 12, Chapter 37 — Assessment of Property Taxes | https://www.scstatehouse.gov/code/t12c037.php | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 2, Chapter 17 — Lobbyists and Lobbying | https://www.scstatehouse.gov/code/t02c017.php | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 33, Chapter 31 — South Carolina Nonprofit Corporation Act | https://www.scstatehouse.gov/code/t33c031.php | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 33, Chapter 56 — Solicitation of Charitable Funds Act | https://www.scstatehouse.gov/code/t33c056.php | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 33, Chapter 57 — Nonprofit Raffles for Charitable Purposes Act | https://www.scstatehouse.gov/code/t33c057.php | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 41, Chapter 27 — Employment and Workforce Definitions | https://www.scstatehouse.gov/code/t41c027.php | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 41, Chapter 31 — Contributions and Payments in Lieu of Contributions | https://www.scstatehouse.gov/code/t41c031.php | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 42, Chapter 1 — Workers’ Compensation Definitions and Coverage | https://www.scstatehouse.gov/code/t42c001.php | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 6, Chapter 1 — Business License Tax Standardization Act provisions | https://www.scstatehouse.gov/code/t06c001.php | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 61, Chapter 2 — General Alcohol Provisions | https://www.scstatehouse.gov/code/t61c002.php | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 61, Chapter 3 — Alcohol Server Training | https://www.scstatehouse.gov/code/t61c003.php | |
| South Carolina General Assembly | South Carolina Code of Laws, Title 8, Chapter 13 — Ethics, Government Accountability, and Campaign Reform | https://www.scstatehouse.gov/code/t08c013.php | |
| South Carolina New Hire Reporting Program | South Carolina New Hire Reporting | https://newhire.sc.gov | |
| South Carolina Department of Revenue | Special (Donated) Nonprofit Event Permit — TNL | https://dor.sc.gov/alcohol-beverage-licensing-abl/license-directory/special-donated-nonprofit-event-permit-tnl | |
| South Carolina Department of Revenue | Special Event Permits | https://dor.sc.gov/alcohol-beverage-licensing-abl/special-event-permits | |
| South Carolina Department of Revenue | ST-387 — Application for Sales Tax Exemption under Section 12-36-2120(41) | https://dor.sc.gov/forms-site/forms/st387.pdf | |
| South Carolina Department of Employment and Workforce | SUITS | https://www.dew.sc.gov/employers/suits | |
| South Carolina Department of Revenue | Tax Exempt Organizations | https://dor.sc.gov/business-income-taxes/tax-exempt-organizations | |
| South Carolina Department of Employment and Workforce | UCE-154 — Voluntary Election of Coverage | https://dew.sc.gov/sites/dew/files/Documents/UCE-154%20revised.pdf | |
| South Carolina Department of Employment and Workforce | UCE-155 — Election to Become Reimbursable Employer | https://www.dew.sc.gov/sites/dew/files/Documents/uce-155-%285-31-19%29%20original%20%281%29.pdf | |
| South Carolina Department of Employment and Workforce | UI Tax Forms | https://www.dew.sc.gov/employers/ui-tax-forms | |
| South Carolina Department of Revenue | Use Tax | https://dor.sc.gov/sales-use-tax-index/use-tax | |
| South Carolina Department of Revenue | W-2 and 1099 Filing | https://dor.sc.gov/withholding/w-2-1099-upload | |
| South Carolina Department of Revenue | Withholding | https://dor.sc.gov/withholding |
Recent South Carolina Compliance Updates
South Carolina does not exempt small charities automatically, and since May 18, 2026 it does not measure them by contributions either. Act 170 of 2026 replaced the former $20,000 and $7,500 contribution tests with two separate gross-revenue branches: a conditional $25,000 branch that a paid fundraiser defeats, and a $10,000 branch that survives one. This walks through which asks count as solicitation, the difference between being outside the definition of a charitable organization and being exempt from registration, what each branch actually requires, why exactly $25,000 and exactly $10,000 stay inside their branches, what the 30-day crossing rule does, the other exemption branches, and the annual application that has to be filed either way.
This overview walks through the systems documented in the South Carolina nonprofit compliance guide: the $25 Articles filing and the public benefit, mutual benefit, or religious classification it has to declare, the continuing registered agent, the annual $50 charitable solicitation registration and the two gross-revenue exemption branches Act 170 put in place on May 18, 2026, the annual exemption application and the separate annual financial report due on the fifteenth day of the fifth month, federal section 501 status against SC990-T at 5%, why section 501(c)(3) is not a purchase exemption for sales tax, the SCDOR property-tax application, the four-employees-in-20-weeks unemployment trigger, and why dissolving the corporation closes the corporation and nothing else.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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