Starting and running a nonprofit in South Carolina

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

South Carolina Secretary of State, Corporate Filings (1205 Pendleton Street, Suite 525, Columbia, SC 29201). File two copies of the articles (the original plus a duplicate original or conformed copy); if you'll apply for 501(c)(3) status, complete the dissolution clause in item 6a.

Official source · checked October 22, 2026

Form

Articles of Incorporation, Nonprofit Corporation – Domestic (Form F0014), under S.C. Code § 33-31-202. If you plan to apply for 501(c)(3) status, also attach the free 501(c)(3) Attachment (Form F0028).

Official source · checked October 22, 2026

Filing fee

$25.00, payable to the SC Secretary of State (political associations also file a CL-1 form with an additional $25.00 fee)

Official source · checked October 22, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes, unless you're exempt: register with the South Carolina Secretary of State's Charities Division before you solicit donations or have them solicited for you, and again every year.

Official source · checked October 22, 2026

Exempt

Charities that don't intend to raise more than $7,500 from the public in a calendar year; and, if they don't use paid solicitors, fundraising counsel or commercial co-venturers, IRS-recognized charities raising no more than $20,000 a year whose workers are paid no more than $500 a year and whose assets or income don't benefit any officer or member, plus schools soliciting their own community, groups soliciting only their members, and congressionally chartered veterans' groups. If you go over a limit, register within 30 days. Exempt charities that solicit must still file a free Application for Exemption every year. Churches and their integrated auxiliaries (and religious groups the IRS doesn't require to file a Form 990, 990-EZ or 990-N) aren't charitable organizations under the law, so they don't register. (S.C. Code §§ 33-56-20, 33-56-50)

Official source · checked October 22, 2026

Fee

$50.00 with each registration statement (initial or renewal), payable to the Secretary of State. A renewal can't be filed more than six weeks before your current registration expires, and the Secretary of State doesn't accept IRS Form 990-N as your financial report.

Official source · checked October 22, 2026

Renewal

Every year, with an annual financial report (the Secretary of State's form or your IRS Form 990, 990-EZ or 990-PF) due within four and a half months after your fiscal year ends, unless you get a written extension (send the Secretary of State a written request or a copy of your IRS extension request). Exempt charities don't pay a filing fee. (S.C. Code §§ 33-56-30, 33-56-50, 33-56-60)

Official source · checked October 22, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

South Carolina generally doesn't tax the income of organizations exempt under IRC §§ 501 through 528, but it does tax their unrelated business income.

Official source · checked October 22, 2026

Unrelated business income

If you operate in South Carolina and must file a federal Form 990-T, you also file Form SC990-T with the SC Department of Revenue. The rate is 5%.

Official source · checked October 22, 2026

Sales tax

No general exemption. The SC Department of Revenue says 501(c)(3) status covers income taxes only, and purchases by nonprofits for their own use are taxable unless a specific sales tax exemption applies. Sales made by certain property-tax-exempt nonprofits (including charitable and educational organizations) can be exempt if the net proceeds go to exempt purposes and no benefit goes to any individual; the Department recommends (but doesn't require) applying on Form ST-387 for an exemption certificate.

Official source · checked October 22, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

Three or more, with the number set in or under your articles or bylaws (S.C. Code § 33-31-803).

Official source · checked October 22, 2026

Every year

• South Carolina Secretary of State: charity registration renewal and annual financial report

  Charities that ask for donations in South Carolina register with the Secretary of State every year and also file an annual financial report. Both are due within 4 and a half months after the fiscal year ends (May 15 for a December 31 year end). The registration fee is $50. For the financial report, you can send the state's form or your IRS Form 990, 990-EZ or 990-PF, and you can ask for a written extension. A late financial report can bring fines of $10 a day, up to $2,000, and you can't renew your registration until it's filed. Groups that raise $20,000 or less a year from the public, have an IRS exemption letter, and pay no one more than $500 a year don't register, but they file an exemption application every year. Confirm with the Secretary of State's Division of Public Charities.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and South Carolina's in date order.

Make my South Carolina calendar

Who to ask

We don't list a free legal help program for South Carolina charities yet. The directory has the programs we know of.