Nonprofit Law Resource Library
State-By-State Initial Compliance - South Carolina
Initial Filings for South Carolina Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in South Carolina
Submit 2 sets of Articles of Incorporation (original plus a copy) to:
Secretary of State
PO Box 11350
Columbia, SC 29211 Information: (803) 734-1790
Fax: (803) 734-1604
Web Site: www.scsos.com
Filing Fee: $25Note: Political associations must include an additional fee of $25 and the first Annual Report of the organization. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain South Carolina Income Tax Exemption
Submit a letter requesting exemption along with a copy of IRS 501(c)(3) determination letter to:
Department of Revenue
Corporation Return
Columbia, SC 29214-0100 Information: (803) 898-5705
Web Site: www.sctax.org/default.htm
Filing Fee: $0To Obtain South Carolina Sales and Use Tax Exemption
Submit Form ST-387 along with IRS 501(c)(3) determination letter, Bylaws, and the most recent income statement and balance sheet to:
SC Department of Revenue
License and Registration
Columbia, SC 29214-0140 Information: (803) 898-5788
Web Site: www.sctax.org/default.htm
Filing Fee: $0Note: Exemption applies only to sales or purchases for resale by eligible nonprofit organizations. The purchase of items for use by the nonprofit organization (such as furniture, equipment, supplies etc.) are not tax-exempt. To Register with the South Carolina Secretary of State
If planning to solicit funds in South Carolina, submit the application to register as a charitable organization along with IRS 501(c)(3) determination letter and a listing of board members and their addresses to:
Office of the Secretary of State
Public Charities Division
1205 Pendleton St.
Suite 525
Columbia, SC 29201 Information: (803) 734-1790
Web Site: www.scsos.com
Filing Fee: $50Notes: Educational institutions, organizations that raise less than $5,000 (and, in some instances, up to $20,000) in a calendar year, and a limited number of other organizations may be exempt from this filing, but must submit an application for exemption to the above address.
The Unified Registration Statement (URS) form may be filed in place of this application. This can be found at the following website: www.multistatefiling.org
