Change log
Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.
See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.
244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.
Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 0 database migrations and 8 fact changes affecting SC in deadline.Show all →
Fact changes
Oct 14, 2026
- Oct 14, 2026SC deadline rule: extension quote added; extension source url none → https://www.scstatehouse.gov/code/t33c056.php
Source: scstatehouse.gov · send source
“To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
Made by: CharityFile operator - Oct 14, 2026SC deadline rule: extension notes The extension is for the annual financial report (IRS Form 990, 990-EZ or 990-PF, or the Secretary of State's form; Form 990-N is not accepted), which is filed with the registration statement. If the financial report is not ready, file the registration statement and include a copy of the extension request submitted to the IRS. → The extension is for the annual financial report only (IRS Form 990, 990-EZ or 990-PF, or the Secretary of State's form; Form 990-N is not accepted), not for the registration statement. Before the report is due, file with the Secretary of State a written extension request or a copy of the extension request submitted to the IRS; online filers use the Financial Reports tab. The statute and the Secretary of State's pages do not say how long the extension lasts. If the financial report is not ready when the registration statement is filed, include a copy of the IRS extension request.
Source: scstatehouse.gov · send source
“The report must cover the preceding fiscal year and must be filed within four and one-half months of the close of the organization's fiscal year unless a written extension has been granted by the Secretary of State. To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
Made by: CharityFile operator - Oct 14, 2026SC deadline rule: extension notes A written extension granted by the Secretary of State. Path is a written request or a copy of the extension request submitted to the Internal Revenue Service; the extension is not automatic and is not IRS-conditional as a requirement. → The extension is for the annual financial report (IRS Form 990, 990-EZ or 990-PF, or the Secretary of State's form; Form 990-N is not accepted), which is filed with the registration statement. If the financial report is not ready, file the registration statement and include a copy of the extension request submitted to the IRS.
Source: scstatehouse.gov · send source
“The report must cover the preceding fiscal year and must be filed within four and one-half months of the close of the organization's fiscal year unless a written extension has been granted by the Secretary of State. To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
Made by: CharityFile operator - Oct 14, 2026SC deadline rule: display form name none → Registration Statement and Annual Financial Report
Source: scstatehouse.gov · send source
“The report must cover the preceding fiscal year and must be filed within four and one-half months of the close of the organization's fiscal year unless a written extension has been granted by the Secretary of State. To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
Made by: CharityFile operator - Oct 14, 2026SC deadline rule: source quote replaced
Source: scstatehouse.gov · send source
“The report must cover the preceding fiscal year and must be filed within four and one-half months of the close of the organization's fiscal year unless a written extension has been granted by the Secretary of State. To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
Made by: CharityFile operator
Sep 16, 2026
- Sep 16, 2026SC deadline rule: extension notes A written extension granted by the Secretary of State. Path is a written request or a copy of the IRS Form 8868; the extension is not automatic and is not IRS-conditional as a requirement. → A written extension granted by the Secretary of State. Path is a written request or a copy of the extension request submitted to the Internal Revenue Service; the extension is not automatic and is not IRS-conditional as a requirement.
Source: scstatehouse.gov · send source
“To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
Made by: not recorded
Sep 15, 2026
- Sep 15, 2026SC deadline rule: due event none → before solicitation
Source: scstatehouse.gov · send source
“a charitable organization which intends to solicit contributions within this State or have contributions solicited on its behalf must file a registration statement with the Secretary of State, on forms prescribed by the Secretary of State, by the date provided pursuant to Section 33-56-60 (A) but in all cases before solicitation”
Made by: not recorded - Sep 15, 2026SC deadline rule: extension days 180 → none; extension notes Written extension available from SOS by submitting either direct request OR copy of IRS Form 8868 extension request. Mirrors FL/OH/MD/CO/OR/KY IRS-conditional auto-extension pattern. → A written extension granted by the Secretary of State. Path is a written request or a copy of the IRS Form 8868; the extension is not automatic and is not IRS-conditional as a requirement.; extension auto granted 1 → 0; extension conditional on irs 1 → 0; source quote replaced
Source: scstatehouse.gov · send source
“To receive an extension, the organization must file with the Secretary of State a written request for an extension or a copy of the extension request submitted to the Internal Revenue Service.”
Made by: not recorded
Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.