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South Carolina

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://businessfilings.sc.gov/BusinessFiling/Entity/Search
Additional info
 
Fee: $32.50
Processing: 1-3 business days (estimate)
Signatures: Original signature required

Corporate annual report

Business entity search
 
https://businessfilings.sc.gov/BusinessFiling/Entity/Search

Charity registration

Filing exemption available!
 
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
Initial form (e-file)
 
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:

  • Proof of 501(c)(3) status
  • Thoroughly check form instructions for any additional required documents
Renewal form (e-file)
 
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:

  • Proof of 501(c)(3) status
  • Thoroughly check form instructions for any additional required documents

Income/franchise tax exemption

 

Sales tax exemption

 
Notes
 
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

Raffle (games of chance)

Filing exemption available!
 
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
Filing information
 
Link: https://sos.sc.gov/online-filings/charities-pfrs-and-raffles/charities
Due: Before event (unless exempt from filing)
Fee: $50.00

YOU SUPPORT THEM, WE SUPPORT YOU

With PBUSA membership, we file all the IRS and state paperwork. We keep your booster club up and running year after year.