South Carolina Charitable Organization Registration
South Carolina at a glance
- Registration
- Required, unless an exemption applies. Secretary of State, Division of Public Charities handles it. Source
- Filing
- Registration Statement and Annual Financial Report. Source
- Renewal
- Your renewal is due the 15th day of the 5th month after your fiscal year end. Source
- Renewal fee
- $50. Source
- Late filing
- A late fee applies, in the words of the source. Source
- Extension
- Available; the deadline section says how. Source
- Exemptions
- 7 listed, each quoted. Source
Every deadline, fee and exemption quotes its source and links to it.
Overview
- Regulatory Agency
- Secretary of State, Division of Public Charities
- Registration Required
- Yes
Track your South Carolina deadlines automatically
Your South Carolina renewal is due the 15th day of the 5th month after your fiscal year end. CharityFile emails reminders before that date. Reminders need a paid plan or a live trial. Initial registration is due before solicitation.
Track My South Carolina Filings →Fee Schedule
| Applies to | Fee |
|---|---|
| All organizations | $50 |
Source: scstatehouse.gov · verified September 15, 2026 (1 mo ago) · send source
“filed, along with a fee of fifty dollars.”
Late filing fee
- Late fee source: “Administrative fines of ten dollars for each day of noncompliance for each delinquent report not to exceed two thousand dollars for each separate violation.” — scstatehouse.gov
Annual filing
Your renewal is due the 15th day of the 5th month after your fiscal year end
Extension. 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 · verified October 14, 2026 (2 days ago) · 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.”
Required Documents
Registration Statement and Annual Financial Report. Forms and instructions: Agency page
- Annual Financial Report
For the renewal
Source: scstatehouse.gov · verified September 15, 2026 (1 mo ago) · send source
“an annual financial report for the immediately preceding fiscal year filed on forms prescribed by the Secretary of State or on the Internal Revenue Service Form 990, 990EZ, or 990PF, unless that report already has been filed with the Secretary of State”
- IRS determination letter
For the initial registration and the renewal
Source: scstatehouse.gov · verified September 15, 2026 (1 mo ago) · send source
“a copy of any determination letter recognizing the charitable organization's tax-exempt status from the Internal Revenue Service and any changes, amendments, or revocations to that letter unless those documents have been previously filed with the Secretary of State”
- IRS Form 990
For the initial registration and the renewal
When: Alternative to the SOS Annual Financial Report. IRS Form 990-N is not accepted.
Source: sos.sc.gov · verified September 15, 2026 (1 mo ago) · send source
“You may submit your financial report on the Annual Financial Report for a Charitable Organization which can be found on our website sos.sc.gov or on IRS Form 990, 990EZ, or 990PF; we cannot accept IRS Form 990-N.”
Exemptions
- Educational
This exemption still requires a filing.
Source: scstatehouse.gov · verified September 15, 2026 (1 mo ago) · 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”
- Membership
This exemption still requires a filing.
Source: scstatehouse.gov · verified September 15, 2026 (1 mo ago) · send source
“(4) an organization which solicits exclusively from its membership, including a utility cooperative”
- Government
This exemption still requires a filing.
Source: scstatehouse.gov · verified September 15, 2026 (1 mo ago) · send source
“the State, its political subdivisions, and an agency or a department of the State”
- Individual relief
This exemption still requires a filing.
Source: scstatehouse.gov · verified September 16, 2026 (1 mo ago) · 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”
- Religious
Source: scstatehouse.gov · verified September 15, 2026 (1 mo ago) · 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.”
- Small organization
Threshold: $25,000 (revenue)
This exemption still requires a filing.
Source: sos.sc.gov · verified September 15, 2026 (1 mo ago) · send source
“does not solicit, collect, earn, or receive gross revenue in excess of $25,000.00 during a fiscal”
- Veterans
This exemption still requires a filing.
Source: scstatehouse.gov · verified September 16, 2026 (1 mo ago) · send source
“a veterans' organization which has a congressional charter”
Duties that apply only to some organizations
- In the first year of registration, or after the organization crosses a dollar or person threshold
“If this is the organization’s first registration with our office, you are required to submit a copy of your financial report for the most recent year available.”
Source: sos.sc.gov · verified September 15, 2026 (1 mo ago) · send source
Enforcement in South Carolina
Penalties
A person that knowingly and wilfully violates a provision of this chapter with the intent to deceive or defraud an individual or a charitable organization is guilty of a misdemeanor and, upon conviction for a first offense, must be fined not more than five thousand dollars or imprisoned not more than one year, or both. For a second offense or subsequent offense, a person is guilty of a felony and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than five years, or both.
Source: S.C. Code §33-56-145 · verified September 23, 2026 (23 days ago) · send source
“A person that knowingly and wilfully violates a provision of this chapter with the intent to deceive or defraud an individual or a charitable organization is guilty of a misdemeanor and, upon conviction for a first offense, must be fined not more than five thousand dollars or imprisoned not more than one year, or both. For a second offense or subsequent offense, a person is guilty of a felony and, upon conviction, must be fined not more than ten thousand dollars or imprisoned not more than five years, or both.”
Frequently Asked Questions
Does South Carolina require charitable solicitation registration?
Yes. South Carolina requires charitable organizations, as its statute defines them, to register. The Secretary of State, Division of Public Charities handles registration.
Source: scstatehouse.gov · verified September 15, 2026 (1 mo ago) · 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”
How much does South Carolina charitable registration cost?
The initial registration fee is $50. The annual filing fee in South Carolina is $50.
Source: scstatehouse.gov · verified May 2, 2026 (5 mo ago) · send source
“filed, along with a fee of fifty dollars”
When is the South Carolina charitable registration filing deadline?
In South Carolina, your renewal is due the 15th day of the 5th month after your fiscal year end. Initial registration is due before solicitation. Extension. 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.
What documents are required for South Carolina charitable registration renewal?
The primary form is Registration Statement and Annual Financial Report. Forms and instructions: https://sos.sc.gov/online-filings/charities-pfrs-and-raffles/charities
Are there any exemptions from South Carolina charitable registration?
Yes. This guide cites these South Carolina exemptions:
- Educational
- Membership
- Government
- Individual relief
- Religious
- Small organization
- Veterans
- Whether an exemption applies depends on your facts. Read the quoted source above.
Where do I file South Carolina charitable registration?
Filings go to the Secretary of State, Division of Public Charities; the agency page names the current method.
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