South Carolina Nonprofits State Tax Overview

- Updated May 07, 2020 - 8.00 AM - Admin, ExpressTaxExempt

Read through this page to explore everything related to the State of South Carolina’s registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the South Carolina state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.

1. Registrations and Reinstatements of Charity Organizations

Registration Statement for Charitable Organization in South Carolina

Overview:

South Carolina charitable organizations are governed by the Solicitation of Charitable Funds Act. It is a must to register with the Secretary of State’s Office before any solicitation activity for all charitable organizations that solicit contributions or have contributions solicited on their behalf on an annual basis unless they fall under one of the statutory exemptions from registration.

Each year a charitable organization that is required to register with the Secretary of State’s Office must submit a Registration Statement for a Charitable Organization (PDF).

A charitable organization must also submit the Secretary of State’s Annual Financial Report Form (PDF) or the IRS Form 990, 990-EZ, or 990-PF each year. Charities can file registrations and financial reports online.

A charitable organization that is required to register with the Secretary of State’s Office must submit a Registration Statement for a Charitable Organization (PDF) each year.

Form: REGISTRATION STATEMENT FOR A CHARITABLE ORGANIZATION

Filing Fee: $50

Filing Method: Postal Mail

Mailing Address

Mail To:

South Carolina Secretary of State,
Attn: Division of Public Charities,
1205 Pendleton St., Suite 525,
Columbia, SC 29201

Reinstatement of Charitable Organization in South Carolina

Reinstatement form is used for reinstatement of a corporation that has been dissolved according to the administrative action by the Secretary of State. For example, A corporation is in forfeiture for failure to submit a tax return or annual report to the South Carolina Department of Revenue.

Form: Application For Reinstatement Of a Nonprofit Corporation Dissolved by Administrative Action

Filing Fee: $25

Filing Method: Postal Mail

Mailing Address

Mail To:

Secretary of State
Attn: Corporate Filings
1205 Pendleton Street, Suite 525
Columbia, SC 29201

2. Annual Reports and Filings for Nonprofits in South Carolina

South Carolina Charitable Organization Annual Financial Report

Each year South Carolina charitable organizations must submit the Secretary of State’s Annual Financial Report Form (PDF or the IRS Form 990, 990-EZ, or 990-PF. Organizations that file the IRS 990-N or are not required to file with the IRS should complete this form.

Due Date: 15th day of the 5th month after the taxable year ends. (typically May 15th).

Form: Annual Financial Report

Filing Fee: $25

Filing method: Online or Postal Mail

Mailing Address

Mail To:

South Carolina Secretary of State,
Attn: Division of Public Charities,
1205 Pendleton St., Suite 525,
Columbia, SC 29201

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 1120-POL, 8868
with our Software

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