INITIAL FILING REQUIREMENTS TO BECOME A SOUTH CAROLINA NONPROFIT

  1. HOW TO INCORPORATE IN SOUTH CAROLINA STATE:
    • File Articles of Incorporation + 1 copy
      • Send it to: Secretary of State Attn: Corporate Filings 1205 Pendleton Street, St. 525 Columbia, SC 29201
      • The filing fee is $25
        • Political associations: additional $25 + the first Annual Report
    • For more information, go to the website: scsos.com or call: (803) 723-2158
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023 online at Pay.gov.
      • Filing fee is $600 ($275 for 1023-EZ Form)
    • For further information:
      • Website: www.irs.gov/charities
      • (800) 829–3676 (Form related questions)
      • (800) 829–1040 (general information)
  3. HOW TO OBTAIN SOUTH CAROLINA STATE’S INCOME TAX EXEMPTION:
    • File a letter requesting exemption + 1 copy of 501(c) (3) Determination Letter.
      • Send to: SC Department of Revenue Corporation Return Columbia, SC 29214-0100
    • There is no filing fee
    • For more information:
  4. HOW TO PBTAIN 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.
      • Send to: SC Department of Revenue License and Registration Columbia, SC 29214-0140
      • There is no filing fee.
    • Note exemptions apply 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.
    • For more information:
  5. HOW TO REGISTER WITH THE SOUTH CAROLINA STATE’S SECRETARY OF STATE:
    • File the Application to Register as a Charitable Organization, together with the 501(c) (3) Determination Letter, a list of board members, and their addresses.
      •  Send to: Office of the Secretary of State Public Charities Division 1205 Pendleton St., St. 525 Columbia, SC 29201
      • Application can also be filed online here.
      • The filing fee is $50
    • Exemption from filing: Educational institutions, organizations that raise less than $7,500 (and, in some instances, up to $20,000) in a calendar year, and a few other organizations can be exempt from this filing, but must submit an application for exemption to the above address.
    • For more information:

ANNUAL FILING REQUIREMENTS TO MAINTAIN SOUTH CAROLINA NONPROFIT

  1. SOUTH CAROLINA STATE’S SECRETARY OF STATE:
    • File Annual Financial Report for Charitable Organizations or a copy of Form 990 or 990-EZ
      • Note that the due date is 4 and a half months after the end of the fiscal year
      • Send to: South Carolina Secretary of State Attn.: Division of Public Charities 1205 Pendleton Street, St. 525 Columbia, SC 29201
      • This form can also be filed online here.
      • There is no filing fee.
    • For more information:
      • Website: scsos.com
      • (803) 734-1604 (Form related questions)
      • (803) 734-1790 (general information)
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990 with an online provider.
      • Note that the due date is 4 and a half months after the end of fiscal year.
      • A list of online providers can be found here.
      • There is no filing fee.
    • For more information
      • Website: irs.gov/charities
      • (800) 829-3676 (Form related questions)
      • (800) 829-1040 (general information)
    • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    • For Private Foundations: You are required to submit the Form 990-PF.
  3. SOUTH CAROLINA STATE’S SECRETARY OF STATE:
    • File Annual Registration Statement for a Charitable Organization
      • Note that a due date is 4 and a half months after the end of the fiscal year.
      • Send to: South Carolina Secretary of State Attn: Public Charities Division 1205 Pendleton Street, St. 525 Columbia, SC 29201
      • This form can also be filed online here.
    • The filing fee is $50
    • For more information:
  4. SOUTH CAROLINA STATE’S DEPARTMENT OF REVENUE
    • File Form SC 990-T
      • Note that a due date is 4 and a half months after the end of a fiscal year
      • Send to: Department of Revenue Corporation Return Columbia, SC 29214-0100
    • There is no filing fee.
    • Requirement: This filing is required only if the organization has income that is unrelated to its exempt purposes. This income is taxed at a rate of 5%.
    • For more information: