South Carolina State Filing Requirements
South Carolina nonprofits must register with the Secretary of State, maintain charitable solicitation filings, and meet tax exemption rules to stay compliant.
Required Non-profit Forms
Non-profits in South Carolina are required to complete several forms as part of their compliance obligations.
| Secretary of State Forms | Public Charities Division (Secretary of State) | Department of Revenue Forms | Federal Forms (Required for State Compliance) |
|---|---|---|---|
|
|
State Filing Requirements for Non-Profits
South Carolina’s growing nonprofit sector makes it an attractive state to establish a charitable organization.
To operate legally, you must meet state filing requirements:
- Choose Your Structure – Most nonprofits are formed as nonprofit corporations.
- Name Your Organization – Check name availability via the SC Secretary of State Business Name Search.
- Appoint a Registered Agent – Must have a physical address in South Carolina.
- File Formation Documents – File Articles of Incorporation with the SC Secretary of State ($25 fee).
- Adopt Bylaws & Hold Meetings – Establish bylaws, elect officers, and record board minutes.
Tax Exemption Requirements
To gain tax-exempt status, a nonprofit must meet specific requirements set by the IRS.
- Obtain an IRS Determination Letter for 501(c) status.
- Apply for state corporate income tax exemption with the SC Department of Revenue (automatic with IRS determination).
- Apply for sales tax exemption by filing Form ST-387 with the SC Department of Revenue.
- File annual IRS Form 990 series depending on revenue and type of organization.
Filing Deadlines for Non-Profit Forms
Adhering to filing deadlines is essential to avoid penalties and maintain compliance.
Below are the key deadlines for non-profit filings in South Carolina: Secretary of State Deadline
| Secretary of State Deadline | |
|---|---|
| Articles of Incorporation | Due upon establishment of the nonprofit |
| Annual Report | Required only if nonprofit is required to file IRS Form 990-T or is a foreign corporation. |
| Public Charities Division | |
|---|---|
| Initial Charitable Registration | Must be filed before soliciting contributions in South Carolina. ($50 fee). |
| Annual Renewal | Due annually 4.5 months after fiscal year end (extension possible). Fee: $0–$50 depending on charitable registration category. |
| Department of Revenue | |
|---|---|
| Sales Tax Exemption Application (ST-387) | You may file Form ST-387 any time after receiving your IRS 501(c)(3) Determination Letter. However, your organization will continue paying sales tax until your exemption is approved. |
| Federal Deadlines | |
|---|---|
| Form 990 Series | Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15 |
| Form 1023/1023-EZ | Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation |
Registration & Annual Filing (Non-Profits)
To operate legally as a nonprofit in South Carolina, organizations must file Articles of Incorporation with the Secretary of State and pay the $25 filing fee.
Initial Registration
- File Articles of Incorporation with the SC Secretary of State.
- Obtain EIN from IRS.
- Apply for charitable registration before soliciting contributions.
- Recruit a Board of Directors (at least three directors recommended).
Annual Filing Requirements
- Renew charitable registration annually.
- File IRS Form 990 series annually.
- File SC Annual Report if applicable.
- Maintain proper corporate records (minutes, bylaws, financials).
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Frequently Asked Questions
1. Are all nonprofits exempt from sales tax?
No. Only nonprofits granted exemption by the SC Department of Revenue are exempt.
2. How do I obtain tax-exempt status for my South Carolina nonprofit? ?
Apply to the IRS for 501(c) status. Once granted, you may apply for state tax exemptions.
3. When is the annual charitable registration renewal due?
Annually, 4.5 months after the close of your fiscal year.
4. How do I file Form ST-387 in South Carolina?
To apply for a Sales and Use Tax Exemption in South Carolina, follow these steps:
- Download the form: ST-387 Application for Sales and Use Tax Exemption (PDF)
- Complete the application with your nonprofit’s information.
- Attach the required documents:
- IRS Determination Letter (501(c) status approval)
- Articles of Incorporation (filed with SC Secretary of State)
- Bylaws (if requested)
- Any financial documentation SCDOR requests
- Mail the completed form and attachments to:
- South Carolina Department of Revenue
Exempt Organizations Section
Columbia, SC 29214-0140 - Processing Time: Typically, 4–6 weeks.
Fee: No fee to file Form ST-387.
Result: If approved, SCDOR will send you a Sales and Use Tax Exemption Certificate.
