When a clean close-out is the right move
- You have stopped fundraising in the state (and don’t plan to restart soon)
- Your online donation flow will be restricted so you are not soliciting there
- You want to remove public “not current” noise from your compliance profile
What a clean close-out typically includes
The filing authority and exact requirements depend on your facts and any available exemptions. In practice, the winning formula is: confirm the requirement, submit cleanly, and keep proof.
- Confirming you have no remaining required filings or open notices
- Submitting a withdrawal/termination filing where available
- Providing any final attachments (often last 990 / final report)
- Documenting the decision internally (so it doesn’t get reversed accidentally)
Common pitfalls
A close-out can fail if the state still views you as soliciting (for example, a public Donate link that accepts gifts from South Carolina residents). Clean close-outs work best when your fundraising footprint and documentation align.
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