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 1 database migration and 28 fact changes affecting SC.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 23, 2026
- Sep 23, 2026SC penalty: short label South Carolina (escalating misdemeanor → felony for subsequent + $10/day late fee) → South Carolina (knowing and willful violation with the intent to deceive or defraud: misdemeanor for a first offense, a fine up to $5,000, imprisonment up to one year, or both; felony for a later offense, a fine up to $10,000, imprisonment up to five years, or both, per § 33-56-145(A))Made by: CharityFile operator
Sep 16, 2026
- Sep 16, 2026SC penalty: source cite S.C. Code §33-56-145, §33-56-60 → S.C. Code §33-56-145; source quote replacedMade by: not recorded
- Sep 16, 2026SC exemption: source quote replaced
Source: scstatehouse.gov · send source
“a person requesting contributions for the relief of an individual specified by name at the time of the solicitation when all of the contributions collected, without deductions of any kind, are turned over to the named beneficiary for his use, as long as the person soliciting the contributions is not a named beneficiary”
Made by: not recorded - Sep 16, 2026SC exemption: source quote replaced
Source: scstatehouse.gov · send source
“a veterans' organization which has a congressional charter”
Made by: not recorded - 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 required attachment: source url none → https://sos.sc.gov/sites/sos/files/Documents/Charities/Registration%20Statement%20for%20a%20Charitable%20Organization.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026SC required attachment: source url none → https://www.scstatehouse.gov/code/t33c056.php; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026SC required attachment: source url none → https://www.scstatehouse.gov/code/t33c056.php; source quote added; verification status unverified → verifiedMade by: not recorded
- 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 conditional duty added: condition kind first_year; source url https://sos.sc.gov/before-you-file-online; verification status verifiedMade by: not recorded
- Sep 15, 2026SC fee schedule: source quote replaced
Source: scstatehouse.gov · send source
“filed, along with a fee of fifty dollars.”
Made by: not recorded - Sep 15, 2026SC required attachment: description 990, 990-EZ, or 990-PF → IRS Form 990, 990-EZ, or 990-PF as an alternative to the SOS Annual Financial Report. Not 990-N.; is conditional 0 → 1; condition description none → Alternative to the SOS Annual Financial Report. IRS Form 990-N is not accepted.Made by: not recorded
- Sep 15, 2026SC required attachment: attachment name Registration Statement → IRS determination letter; description Registration Statement for a Charitable Organization → IRS determination letter if tax-exempt, attached to the Registration Statement (§ 33-56-30(B)(8)). The Registration Statement itself is the filing.Made by: not recorded
- Sep 15, 2026SC penalty: criminal scope organization → bothMade by: not recorded
- Sep 15, 2026SC exemption: requires filing 0 → 1
Source: scstatehouse.gov · send source
“a person requesting contributions for the relief of an individual specified by name at the time of the solicitation when all of the contributions collected, without deductions of any kind, are turned over to the named beneficiary”
Made by: not recorded - Sep 15, 2026SC exemption: requires filing 0 → 1
Source: scstatehouse.gov · send source
“the State, its political subdivisions, and an agency or a department of the State”
Made by: not recorded - Sep 15, 2026SC exemption: requires filing 0 → 1
Source: scstatehouse.gov · send source
“(5) a veterans' organization which has a congressional charter; and (6) the State, its political subdivisions, and an agency or a department of the State which are subject to the disclosure provisions of the Freedom of Information Act.”
Made by: not recorded - Sep 15, 2026SC exemption: requires filing 0 → 1
Source: scstatehouse.gov · send source
“(4) an organization which solicits exclusively from its membership, including a utility cooperative”
Made by: not recorded - Sep 15, 2026SC exemption: requires filing 0 → 1
Source: scstatehouse.gov · send source
“(1) an educational institution which solicits contributions from only its students and their families, alumni, faculty, friends, and other constituencies, trustees, corporations, foundations, and individuals who are interested in and supportive of the programs of the institution”
Made by: not recorded - Sep 15, 2026SC exemption: description Churches, synagogues, mosques, congregations organized for divine worship; religious organizations determined by IRS to be tax-exempt and NOT required to file Form 990/990-EZ/990-N based on religious classification. Per S.C. Code §33-56-50. → A church, synagogue, mosque, or other congregation organized for divine worship, and integrated auxiliaries of them, or a religious organization determined by the IRS to be tax-exempt and not required to file Form 990/990-EZ/990-N because of that religious status. This is a definitional exclusion from 'charitable organization' in § 33-56-20(1)(b)(i), not a § 33-56-50 claim.; source quote replaced
Source: scstatehouse.gov · send source
“a church, synagogue, mosque, or other congregation organized for the purpose of divine worship, and integrated auxiliaries of them, or a religious organization determined by the Internal Revenue Service to be a tax exempt organization that is not required to file Internal Revenue Service Form 990, Form 990-EZ, or Form 990-N based on its religious classification.”
Made by: not recorded - Sep 15, 2026SC exemption: threshold type contributions → revenue; Threshold: $20,000 (contributions) → Threshold: $25,000 (revenue); description Organizations not intending to solicit and not actually receiving contributions exceeding $20,000 in calendar year, with limited compensation. Must file Application for Exemption ANNUALLY with SC SOS. Per S.C. Code §33-56-50. → A charitable organization that does not solicit, collect, earn, or receive gross revenue in excess of $25,000 during a fiscal year (Act 170 / S.715, effective 18 May 2026). Catch-up within thirty days after crossing the band. Annual exemption claim required if the organization solicits.; source url https://www.scstatehouse.gov/code/t33c056.php → https://sos.sc.gov/sites/sos/files/Documents/Charities/Application_for_Registration_Exemption.pdf; source quote replaced
Source: sos.sc.gov · send source
“does not solicit, collect, earn, or receive gross revenue in excess of $25,000.00 during a fiscal”
Made by: not recorded - Sep 15, 2026SC fee schedule: fee calculation notes $50 flat annual renewal fee per S.C. Code §33-56-30(A). → $50 annual registration-statement fee per S.C. Code § 33-56-30(A). The Annual Financial Report has no separate statute fee.; source quote replaced
Source: scstatehouse.gov · send source
“This form must be signed and accompanied by a filing fee of $50.00 made payable to the Secretary of State.”
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.