Starting a nonprofit in South Carolina

Incorporation

Filing

Articles of Incorporation — Nonprofit Corporation (with optional 501(c)(3) Attachment)

Agency

South Carolina Secretary of State

State fee

$25 — never marked up by us

Processing

1–3 business days online (businessfilings.sc.gov); about a week by mail

Expedite

Not offered

Watch out

• South Carolina is one of the few states that PROVIDES a 501(c)(3) attachment with the IRS purpose and dissolution clauses — but it is a separate optional attachment, and filers who skip it end up with non-compliant articles.
• You must designate the corporation as public benefit, mutual benefit, or religious.
• Articles must be signed by the incorporator(s); only one director is required by statute, though the IRS expects a real board.

Ongoing compliance

Registered agent

Must have a South Carolina street address; the agent's name and address go on the articles.

Charitable registration

Required — South Carolina Secretary of State, Division of Public Charities. Initial: $50 annual registration. Renewal: Annually, with an annual financial report. Register before soliciting; organizations raising under $20,000 (all-volunteer) may file for an exemption instead.

Annual report

No annual report to the Secretary of State for nonprofits (charities file annually with the Public Charities Division instead)

State tax exemption

Corporate income tax exemption is recognized on the IRS determination letter (file with the SC Department of Revenue if requested). Purchases generally remain subject to sales tax — South Carolina offers only narrow sales tax exemptions.