South Carolina charitable solicitation registration

South Carolina requires a charitable organization that solicits or has contributions solicited on its behalf to register annually before solicitation unless an exemption applies. Act 170 became effective May 18, 2026. It raised the broad gross-revenue exemption to $10,000 and the qualifying tax-exempt, low-compensation organization threshold to $25,000.

The $25,000 route requires an IRS exemption letter, compensation of no more than $500 per person for all functions, no prohibited inurement, and no professional solicitor, fundraising counsel, or commercial co-venturer. When the applicable threshold is exceeded, registration is due within 30 days. A charity that solicits under an exemption still files the state’s annual exemption statement; do not reuse a pre-May 2026 form without checking the live version.

The registration statement identifies the legal name and purpose, principal and South Carolina offices or the financial-record custodian, chief executive and chief financial officers, directors and trustees, chapters and affiliates, formation, tax status, professional fundraising relationships, registered agent when applicable, related parties, and the most recent annual financial report.

The chief executive officer and chief financial officer certify the record. The statutory fee is $50. Reconcile the legal name, EIN, fiscal year, officer addresses, IRS determination letter, solicitation vendors, and completed-year financial report before certification. South Carolina accepts Form 990, 990-EZ, or 990-PF or its own annual financial report; it does not accept Form 990-N as the state financial report.

South Carolina allows charities to register and file financial reports online. A first registrant creates the organization record, uploads the IRS determination letter when issued, and supplies the most recent available financial report. If federal recognition is still pending, the portal provides a no-answer path and the later determination letter is uploaded after approval.

A submitted item enters an agency review queue and shows Pending. Pending is not accepted registration. Monitor the contact email, answer corrections from the controlled source set, and save the confirmation letter issued after acceptance. The public Charities Search shows the accepted status and reviewed financial reports.

Act 170 also requires the legal name and purpose of the charity to be disclosed at the initial time of solicitation. Update scripts, donation pages, event materials, commercial co-venture campaigns, and fundraiser instructions so the accepted identity is used consistently. Registration may be described as required by law, but not as state approval or endorsement.

Calendar the registration statement and annual financial report as linked but distinct deliverables. Preserve the two officer certifications, fee evidence, accepted financial report, public status, and any extension request. A charity that stops qualifying for exemption registers immediately, and use of professional fundraising can alter the route even when revenue remains below the ordinary threshold.

Search internal policies, board checklists, fundraising templates, and vendor instructions for the former $7,500 and $20,000 thresholds. Mark those versions superseded and cite Act 170’s May 18, 2026 effective date in the current workpaper. The update is not only numerical: the organization must also capture the legal-name-and-purpose disclosure at the initial solicitation and account for any professional fundraising relationship when testing exemption.