INITIAL FILING REQUIREMENTS TO BECOME A SOUTH CAROLINA NONPROFIT

  1. HOW TO INCORPORATE IN SOUTH CAROLINA STATE:
    1. File Articles of Incorporation + 1 copy
    2. Send it to: Secretary of State Attn: Corporate Filings 1205 Pendleton Street, St. 525 Columbia, SC 29201
    3. The filing fee is $25
    4. Political associations: additional $25 + the first Annual Report
    5. For more information, go to the website: scsos.com or call: (803) 723-2158
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    3. For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN SOUTH CAROLINA STATE’S INCOME TAX EXEMPTION:
    1. File a letter requesting exemption + 1 copy of 501(c) (3) Determination Letter.
      1. Note that an exemption applies 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.
    2. Send them to: SC Department of Revenue Corporation Return Columbia, SC 29214-0100
    3. There is no filing fee
    4. For more information, go to the website: http://www.sctax.org/default.htm or call: (803) 896-1420
  4. HOW TO REGISTER WITH THE SOUTH CAROLINA STATE’S SECRETARY OF STATE:
    1. File the application to register as a charitable organization, together with:
      1. 501(c) (3) Determination Letter and a list of board members and their addresses.
    2.  Send them to: Office of the Secretary of State Public Charities Division 1205 Pendleton St., St. 525 Columbia, SC 29201
    3. The filing fee is $50
    4. 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.
    5. For more information, go to the website: scsos.com or call: (803) 734-1790

ANNUAL FILING REQUIREMENTS TO MAINTAIN SOUTH CAROLINA NONPROFIT

  1. SOUTH CAROLINA STATE’S SECRETARY OF STATE:
    1. File Annual Financial Report for Charitable Organizations
      1. Note that the due date is 4 and a half months after the end of the fiscal year
    2. Send it to: South Carolina Secretary of State Attn.: Division of Public Charities 1205 Pendleton Street, St. 525 Columbia, SC 29201
    3. This form can also be filed online: http://www.scsos.com/BeforeYouFile
    4. There is no filing fee
    5. A copy of Form 990 or 990-EZ could be submitted instead of the Annual Financial Report
    6. For more information, go to the website: scsos.com or call: (803) 734-1604 (Form related questions)(803) 734-1790 (general information)
  2. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2. Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. 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.
    6. For Private Foundations: You are required to submit the Form 990-PF.
  3. SOUTH CAROLINA STATE’S SECRETARY OF STATE:
    1. File Annual Registration Statement for a Charitable Organization
      1. Note that a due date is 4 and a half months after the end of the fiscal year.
    2.  Send it to: South Carolina Secretary of State Attn: Public Charities Division 1205 Pendleton Street, St. 525 Columbia, SC 29201
    3. This form can also be filed online: http://www.scsos.com/BeforeYouFile
    4. The filing fee is $50
    5. For more information, go to the website: scsos.com or call: (803) 734-1790
  4. SOUTH CAROLINA STATE’S DEPARTMENT OF REVENUE
    1. File Form SC 990-T
      1. Note that a due date is 4 and a half months after the end of a fiscal year
    2.  Send it to: Department of Revenue Corporation Return Columbia, SC 29214-0100
    3. There is no filing fee
    4. 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%.
    5. For more information, go to the website: sctax.org or call: (803) 896-1730