A Message from Sec. Hammond
**IMPORTANT NOTICE**
Statutory revisions were made to the "Solicitation of Charitable Funds Act"
in June 2007. The date for Annual Registrations for charitable organizations
has been changed from July first to 4 and 1/2 months after the close of the
fiscal year. This means that Annual Registrations and Financial Reports will
be due on the same date. You may still apply for an extension for your
Financial Report, but extensions will not be granted for Registration.
Your annual Registration will always be due 4 and 1/2 months after the close
of your fiscal year.
Due to the statutory change, there may be some discrepancies within our database
relating to registration dates. Charitable organizations whose registration has
expired may actually still be in good standing based on the new statute. Please
contact our Office at (803) 734-1790 to receive the most current information
concerning registration status of a charitable organization.
We apologize for any inconvenience this may cause, and we hope to have the
registration information for each charitable organization available on-line as
soon as possible.
| *A charitable
organization is any person, group, or entity that is established for a
charitable purpose or uses a charitable appeal for the purpose of
soliciting contributions from the public. Except for certain exemptions
(see below), every charitable organization which intends to solicit
contributions in the State of South Carolina, or have contributions
solicited on its behalf, must file a registration statement with the
Secretary of State. Those which qualify for an exemption must still file for an exemption with the Secretary of State's
Office. |
Solicitations of Charitable Funds Act
South Carolina's Solicitation of Charitable Funds Act was significantly
amended in the 2000 legislative session. Among other changes, the amendments
concern professional solicitor registration requirements, professional solicitor
disclosures and other filing information for all organizations. Please review
the statute to
insure that you remain in compliance.
Guidelines for South Carolina Nonprofit Organizations
is a manual prepared by Glenice B. Pearson that provides sample forms,
instructions, guidelines, and advice on incorporating as a nonprofit entity in
South Carolina. This manual is available in downloadable form and is created in Adobe's Portable Document Format
(PDF). If you do not have the most recent version of
Adobe Acrobat Reader software, please click here
for a free copy.
To download Guidelines for South
Carolina Nonprofit Organizations, click here
(the manual will take a moment to download).
Professional Fundraisers and Solicitors, click here.
Registration Instructions
-
Complete the registration statement and
have it signed.
-
Attach a copy of your IRS Tax Exempt
Designation Letter, if your organization has received tax exempt status.
-
Attach a copy of legal orders if
organization has been previously fined or enjoined.
-
Include the $50 annual registration fee.
To read the Solicitation of Charitable
Funds Act, follow the link below:
Solicitation of Charitable Funds Act
Financial Reporting
Organizations that have registered with the
Secretary of State are required to submit an annual financial report no later
than 4 1/2 months after the end of the organization's fiscal year. For example,
if your fiscal year ends June 30, then your report is due by November 15. If
your fiscal year ends December 31, then your report is due by the following May
15. The Secretary of State's office must be notified as to the dates of your
fiscal year. This information must be on your registration statement and
financial report. If you wish to change your fiscal year, the Secretary of State
must be notified. Please note that organizations exempt from registration do not
file annual financial reports.
You must submit your financial information
upon either IRS Form 990, 990-EZ, 990-PF, or the Secretary of State's Annual Financial
Report Form. You may NOT send a company financial statement or
balance sheet.
If you need an extension in filing your
financial report and file an IRS Form 990, 990-EZ, or 990-PF, please send a copy of IRS
Form 8868, "Request for Extension in Filing Form 990." If an extension
is granted by the IRS, then we will also extend your filing date. Please note,
you must file for an extension with our office. An extension from the Department
of Revenue is NOT an automatic extension with the Secretary of State's Office.
Failure to file this report will result in the assessment of administrative
fines.
Professional fundraisers must file a joint annual
financial report. This must be done separately for each fundraising campaign and
is due 90 days after the end of the campaign if it lasts less
than one year, and on the anniversary of the start date of the campaign if it
lasts longer than one year. Failure to file this report will
result in administrative fines being assessed.
Contacts:
|
E-mail: |
charities@sos.sc.gov |
| Division Director |
Carolyn
Hatcher |
(803) 734-1796 |
| Professional Solicitors & Fundraising Councils |
Carolyn Hatcher |
(803) 734-1796 |
Financials
|
Ned Badgett |
(803) 734-1795 |
| Charity Registration |
Laurel Jeffcoat |
(803) 734-1951 |
| Investigations Director |
Ed
Brown |
(803) 734-1797 |
Fees
| Register a Charity |
$50.00 |
| File an Exemption |
$0.00 |
Forms
To obtain the forms for Charities, follow the link
below:
Charities
Forms
|
SC SOS links:
Guidelines for South Carolina Nonprofit Organizations
Click here for this year's Angels and Scrooges List
Information On The National Do Not Call List
Searchable Online Charities Database
Helpful Websites for Charitable Organizations*:
South Carolina Association of Nonprofits
Association of Fundraising Professionals
Internal Revenue Service
National Association of State Charity Officials
National Center for Charitable Statistics
Helpful Websites for Charitable Giving:
Charity Navigator
American Institute of Philanthropy
BBB Wisegiving Alliance
Guidestar
Federal Trade Commission
National Association of State Charity Officials
|
