South Carolina (SC) · Requirement Summary
South Carolina charitable solicitation requirements summary
A compact operational summary pulled from our Master State Requirements (MSR). Use this as a quick reference for filing authority, cadence, documents, and common traps.
Requirement Summary
Key requirements for South Carolina (SC).
| Filing Authority | South Carolina Secretary of State – Public Charities Division |
|---|---|
| Filing Method | Online (Charities Online portal) and/or mail as allowed |
| Filing Calendar & Triggers | Annual renewal for registered charities (fiscal-year based) |
| Filing Due Date | 4 months + 15 days after fiscal year end |
| Renewal Detail | Annual renewal filing + fee; attach IRS return/financials; update officers and solicitation info |
| Extensions Calendar | Extension available (commonly mirrors IRS extension if requested) |
| Exemptions | Religious organizations; educational institutions; governmental entities; other statutory exemptions |
| Good Standing Required for Charity Filing? | Yes |
| Solicitation while Curing Deficiencies? | No |
| Enforcement Posture | High |
| Recovery Method | File missing renewals (oldest→newest) + pay fees/late penalties; clear deficiencies |
| Required Documents | Annual report/renewal; IRS Form 990 series; financial statements; fundraiser contracts if applicable |
| Financial Audit/Review Thresholds | Audit required above contribution threshold (per SC rules/guidance) |
| Schedule B Reaction Rule (Donor Names) | Keep (file complete 990 unless SOS guidance says otherwise) |
| Signature Requirements | Authorized officer signature; electronic accepted online |
| High-Risk Traps / Enforcement Notes | Strict deadlines; public status; ensure correct financial threshold handling (audit) High Late fee alert: Reported potential administrative fines up to $2,000 beyond standard late fees. |
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