South Carolina
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| https://businessfilings.sc.gov/BusinessFiling/Entity/Search |
| Fee: | $32.50 |
| Processing: | 1-3 business days (estimate) |
| Signatures: | Original signature required |
Corporate annual report
Not required for South Carolina.
| https://businessfilings.sc.gov/BusinessFiling/Entity/Search |
Charity registration
Filing exemption available!
Initial form (e-file)
Renewal form (e-file)
| Rule: |
Gross receipts of less than $20,000.00
Not eligible if using a professional fundraiser. |
| Link: | https://sos.sc.gov/online-filings/charities-pfrs-and-raffles/charities |
| Due: | Prior to soliciting funds |
| Fee: | None, to the best of our knowledge |
| Link: | https://sos.sc.gov/online-filings/charities-pfrs-and-raffles/charities |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | $51.85 |
Required attachments:
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| Link: | https://sos.sc.gov/online-filings/charities-pfrs-and-raffles/charities |
| Due: | Annually, within 4.5 months of fiscal year end (unless exempt from filing) |
| Fee: | $51.85 |
Required attachments:
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Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
Sales tax exemption
Not required for South Carolina.
| South Carolina does not offer sales tax exemption to school support organizations, however, such organizations are not required to collect sales tax on items they sell. |
Tax department
Not required for South Carolina.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
| Rule: |
Raffle receipts of less than $0.00
Non Cash Prizes and value of prize is $500 or less. Or 50/50 raffles and proceeds are no more that $950 |
| Link: | https://sos.sc.gov/online-filings/charities-pfrs-and-raffles/charities |
| Due: | Before event (unless exempt from filing) |
| Fee: | $50.00 |