Start a nonprofit · South Carolina
How to Start a Nonprofit in South Carolina
South Carolina charges $25 to file the articles of a nonprofit corporation and requires a board of at least three directors. The charity side is unusual: even an exempt charity files an Application for Exemption every year, and a 2026 law raised the revenue threshold for that exemption for the first time since 2007. The new amount was not stated in the sources reviewed, so check it before you rely on the older figures.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The South Carolina requirements in one table.
| Type of entity | A South Carolina nonprofit corporation under the South Carolina Nonprofit Corporation Act, created by filing articles of incorporation with the Secretary of State. Sources: Nonprofit Corporation Act |
|---|---|
| State filing fee | $25, under section 33-31-122(a)(1) of the 2018 edition of the Code. The Secretary of State's 2020 fee table also lists $25. Confirm the current amount when you file. Sources: Nonprofit Corporation Act, SOS fee letter |
| Board size | Three or more directors, with the exact number set in the articles or bylaws, under section 33-31-803(a). Sources: Nonprofit Corporation Act |
| Registered agent | A registered office in South Carolina at the same address as the registered agent. The agent may be a South Carolina resident individual or a domestic or foreign business or nonprofit corporation authorized to transact business in the state. Sources: Nonprofit Corporation Act |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Charity registration | Required before any solicitation, and annually, unless a statutory exemption applies. Even exempt organizations file an Application for Exemption each year, with no fee. Sources: SOS charities page, Exemption application |
The steps
Four steps, in the order they happen.
Seat at least three directors and choose a registered agent.
South Carolina requires a board of three or more directors, with the number set in the articles or bylaws. The corporation must continuously maintain a registered office in South Carolina at the same address as its registered agent. The agent may be a South Carolina resident individual, a domestic business or nonprofit corporation, or a foreign business or nonprofit corporation authorized to transact business in the state.
Sources: Nonprofit Corporation Act
File the articles and pay the fee.
Section 33-31-122(a)(1) of the Code, in the 2018 edition reviewed here, sets the fee for articles of incorporation at $25, and the Secretary of State's 2020 fee table agrees. Because both sources predate this page, confirm the amount with the Secretary of State when you file.
Sources: Nonprofit Corporation Act, SOS fee letter
Apply to the IRS for 501(c)(3) status.
Forming a corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption.
Sources: IRS fee page, IRS e-filing notice
Register with the Secretary of State, or file the exemption application.
A charitable organization that solicits contributions, or has contributions solicited on its behalf, must register with the Secretary of State prior to any solicitation activity and on an annual basis, unless a statutory exemption applies. Each year it submits a Registration Statement for a Charitable Organization and either the Secretary of State's Annual Financial Report Form or an IRS Form 990, 990-EZ or 990-PF. Registrations and financial reports can be filed online.
An exempt organization still files an Application for Exemption each year, and if it stops qualifying it must register immediately. Failing to file a registration, exemption application or financial report when due can result in administrative fines. The page does not state registration fee amounts, so ask the Charities Division at [email protected] or (803) 734-1790.
Sources: SOS charities page
The annual exemption application
Who can claim an exemption, and the caveat on the numbers.
These come from the Secretary of State's Annual Application for Registration Exemption, revised April 2025. A May 2026 law, S. 715, raised the revenue threshold for the registration exemption, the first increase since 2007, but the announcement does not give the new amount and does not state when the provisions take effect. Treat the dollar figures below as the April 2025 form's figures and confirm the current ones. The application has no filing fee.
Small charities with an IRS letter.
Charitable organizations that do not intend to solicit or receive more than $20,000 in a calendar year, have an IRS tax-exemption letter, use fundraisers paid no more than $500 a year, and where no assets or income benefit an officer or member. This is available only with no professional solicitors, fundraising counsel or commercial co-venturers.
Sources: Exemption application, S. 715 announcement
Very small charities.
Charitable organizations that do not intend to solicit or receive more than $7,500 in a calendar year, regardless of who conducts the fundraising.
Sources: Exemption application, S. 715 announcement
Educational institutions.
Those that solicit only from students, families, alumni, faculty, friends and similar supporters, and public school districts and public schools serving pre-K through grade 12.
Sources: Exemption application
Members only, named individuals and governments.
Organizations soliciting only their own membership, persons collecting for a named individual with all contributions passing through, congressionally chartered veterans organizations, and the State and its political subdivisions.
Sources: Exemption application
After you form
Staying in good standing.
The charity filing repeats every year, exempt or not.
File the charity registration or exemption application every year.
A registered charity submits its Registration Statement and financial information annually. An exempt organization files its Application for Exemption annually and reports its prior fiscal year financial information. The form does not state a filing deadline, so ask the Charities Division for the date that applies to your fiscal year.
Sources: SOS charities page, Exemption application
Common questions
Quick answers.
How much does it cost to start a nonprofit in South Carolina?
The state fee is $25 per the Code and the Secretary of State's 2020 fee table, plus the IRS user fee, which is $275 for Form 1023-EZ or $600 for Form 1023. That totals $300 or $625 as of the date this page was verified. Confirm the state fee when you file.
How many directors does a South Carolina nonprofit need?
Three or more, with the exact number set in the articles or bylaws.
Do I need to register as a charity in South Carolina?
If the organization solicits contributions in the state, yes, before soliciting and every year, unless a statutory exemption applies. Exempt organizations file an Application for Exemption annually.
Did South Carolina change its charity exemption threshold?
Yes. S. 715, signed May 18, 2026, raised the revenue threshold for the registration exemption for the first time since 2007. The announcement does not state the new amount, so confirm it with the Secretary of State.
After the filing
What comes next for a South Carolina nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- South Carolina Code of Laws, Title 33, Chapter 31, Nonprofit Corporation Act (2018 edition)
- South Carolina Secretary of State, Business filings and fees in Southeastern states (Attachment B, January 17, 2020 letter)
- South Carolina Secretary of State, Charities
- South Carolina Secretary of State, Annual Application for Registration Exemption (revised April 2025)
- South Carolina Secretary of State, Amendments to the Solicitation of Charitable Funds Act (May 2026)
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.