# South Carolina Booster Club Filing Requirements

> South Carolina booster club filing rules: incorporation, charity and raffle registration, sales tax, and the August 1 school district registration deadline.

- URL: https://boosterclub.org/states/south-carolina/
- Section: States
- Updated: 2026-10-08

A South Carolina booster club must register with its school district board by August 1 every year under [S.C. Code § 59-17-170](https://www.scstatehouse.gov/code/t59c017.php), a 2024 law written for booster clubs, and cannot spend any money until it does. It also files with the Secretary of State and the South Carolina Department of Revenue (SCDOR).

The rest is light: no nonprofit annual report, automatic income tax exemption, and a free annual exemption filing for clubs raising $7,500 or less.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State | Articles of Incorporation (nonprofit) | $25 | once |
| Annual/biennial report | Secretary of State | None for nonprofit corporations | $0 | none |
| State income/franchise tax exemption | SCDOR | None | $0 | automatic |
| Sales tax exemption on purchases | SCDOR | None for items the club uses | n/a | none |
| Sales tax on fundraiser sales | SCDOR | ST-387 | None stated; confirm | once |
| Charitable solicitation registration | Division of Public Charities | Registration or exemption | $50 ($0 if exempt) | annual |
| Raffle permit/registration | Division of Public Charities | Raffle registration and report | $50 | annual |
| District registration | School district board | District form | Set by district | annual, by August 1 |

## Forming a Nonprofit Corporation in South Carolina

The club files nonprofit Articles of Incorporation with the Secretary of State for $25 ([S.C. Code § 33-31-122](https://www.scstatehouse.gov/code/t33c031.php)). The articles must declare a public benefit corporation, name a registered agent (the person who receives legal papers at a South Carolina address), state whether there are members, and say how assets are distributed at dissolution. They should carry the language the IRS (Internal Revenue Service) requires for 501(c)(3) status, the federal charitable exemption. See [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/).

No annual report is required. A registered agent change costs $10.

## State Tax Exemption

Exemption is automatic. Under [S.C. Code § 12-6-540](https://www.scstatehouse.gov/code/t12c006.php), South Carolina taxes a 501(c)(3) organization only on unrelated business taxable income (income from a regular business unrelated to its exempt purpose). A club filing federal Form 990-T also files [Form SC990-T](https://dor.sc.gov/tax-index/business-income-taxes/tax-exempt-organizations) by the 15th day of the fifth month after its fiscal year (12-month accounting year) ends.

## Sales Tax

**Purchases.** A booster club pays sales tax on items for its own use; SCDOR's [Revenue Procedural Bulletin #01-7](https://dor.sc.gov/sales-use-tax-exemption-certificates-sales-certain-nonprofit-organizations) says so directly.

**Fundraiser sales.** S.C. Code § 12-36-2120(41) exempts items sold by charitable and educational associations when net proceeds are used exclusively for exempt purposes. A 501(c)(3) booster club generally qualifies. SCDOR recommends filing [Form ST-387](https://dor.sc.gov/forms-site/Forms/ST387.pdf) with the IRS determination letter; the certificate lets the club buy resale items (candy, spirit wear) tax-free and exempts it from the retail license tax. A club that does not qualify needs a retail license. See [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/).

## Charitable Solicitation Registration

The [Solicitation of Charitable Funds Act](https://www.scstatehouse.gov/code/t33c056.php) requires registration with the Division of Public Charities before soliciting, $50 a year. The financial report (or a copy of Form 990 or 990-EZ) is due within four and one-half months after fiscal year end: May 15 for a calendar-year club, November 15 for a June 30 fiscal year. Late reports draw $10-a-day fines.

Two exemptions fit most clubs; each requires a free Application for Exemption every year:

1. Contributions from the public of $7,500 or less in a calendar year.
2. Contributions of $20,000 or less, with an IRS determination letter, no professional solicitor, and no one paid more than $500 a year.

A club that passes the threshold must register within 30 days. The separate exemption in § 33-56-55 for certain other school parent groups does not cover booster clubs. There is no audit threshold, and online donations count toward the limits. A 2026 bill (H.4662) to raise the limits had passed only the House at the time of writing.

## Raffles and Gaming

Raffles are legal under the [Nonprofit Raffles for Charitable Purposes Act](https://www.scstatehouse.gov/code/t33c057.php) for a 501(c)(3) club registered with, or exempt from, charitable registration. No minimum years in existence apply. A registered raffle requires:

- Annual raffle registration ($50), expiring the 15th day of the fifth month after fiscal year end.
- No more than four raffles per fiscal year, each lasting up to nine months.
- Prizes capped at $80,000 each and $300,000 per raffle; no real estate prizes; tickets no more than $300.
- At least 90% of net receipts spent on the club's charitable purpose (50/50s excepted).
- Volunteers only; no drawings between midnight and 10 a.m. or on Christmas Day.
- Annual raffle financial report by the 15th day of the fifth month after fiscal year end; records kept three years.

**Exempt raffles** need no registration: donated noncash prizes totaling $950 or less, or a 50/50 sold only to members and guests with proceeds of $950 or less, at most one every seven days. A public 50/50 at a game must be registered.

The statute is silent on online ticket sales, so the club should get written guidance from the Division first. See [Online and Electronic Raffles](https://boosterclub.org/raffles/online-raffles/). [Bingo](https://dor.sc.gov/tax-index/bingo) needs an SCDOR license and three years of registration with the Secretary of State.

## School District Registration Under § 59-17-170

The law covers any parent-led group, not controlled by the school, formed mainly to raise money for a school, athletics, or afterschool activities.

1. Register with the district board (or charter authorizer) by August 1, listing name, purpose, officers, and financial officer.
2. Make no payments after August 1 until registered.
3. Provide a compilation or review if asked. An external audit requires a board vote finding specific cause.
4. Keep a financial officer (anyone with signing authority or custody of records) with no felony and no conviction under Title 16, Chapters 13 or 14 (larceny, embezzlement, card fraud). The district may request a fingerprint check.

## Annual Compliance Calendar for South Carolina

| Filing | Due date | Agency |
|---|---|---|
| Booster club registration | August 1 | School district board |
| Form 990-N | May 15 (calendar year); November 15 (June 30 fiscal year) | IRS |
| Charitable registration and financial report | Within 4.5 months after fiscal year end | Division of Public Charities |
| Application for Exemption (if exempt) | Annually; confirm date with the Division | Division of Public Charities |
| Raffle financial report and registration | 15th day of 5th month after fiscal year end | Division of Public Charities |
| Nonprofit annual report | Not required | Secretary of State |

## Common Mistakes in South Carolina

- **Missing August 1.** New boards forget it, and spending freezes until the club registers.
- **Relying on the school parent group exemption.** Section 33-56-55 does not name booster clubs. Filing nothing risks fines and raffle eligibility.
- **Public 50/50s without registration.** An unregistered raffle is an illegal lottery: up to a $1,000 fine or one year in jail for a first offense.
- **Using ST-387 for supplies.** It covers resale items only.

## Checklist

### Forming

- [ ] File nonprofit Articles of Incorporation as a public benefit corporation ($25)
- [ ] Obtain an EIN (Employer Identification Number) and apply for 501(c)(3) status
- [ ] Register with the Division of Public Charities ($50), or file the Application for Exemption
- [ ] File Form ST-387 before the first product sale (treasurer)
- [ ] Register with the school district, naming the financial officer (by August 1)

### Every Year

- [ ] Register with the school district (by August 1) (president)
- [ ] Confirm any new financial officer has no disqualifying conviction
- [ ] File Form 990-N (May 15 for a calendar year, November 15 for a June 30 fiscal year)
- [ ] Renew charitable registration and file the financial report, or refile the exemption
- [ ] Renew raffle registration and file the raffle report before the next raffle

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compare South Carolina with other states
- [State Registration for a New Booster Club](https://boosterclub.org/start/state-registration/) the order of first-year state filings
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) the state-by-state raffle summary
- [How to File Form 990-N for a Booster Club](https://boosterclub.org/taxes/form-990-n/) the federal annual filing
- [School District Fundraising Policies and MOUs](https://boosterclub.org/fundraising/district-policies/) what districts add to state law

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. South Carolina Legislature: https://www.scstatehouse.gov/code/t33c031.php
2. South Carolina Legislature: https://www.scstatehouse.gov/code/t33c056.php
3. South Carolina Legislature: https://www.scstatehouse.gov/code/t33c057.php
4. South Carolina Legislature: https://www.scstatehouse.gov/code/t59c017.php
5. South Carolina Legislature: https://www.scstatehouse.gov/code/t12c006.php
6. South Carolina Legislature: https://www.scstatehouse.gov/code/t16c013.php
7. South Carolina Legislature: https://www.scstatehouse.gov/code/t16c014.php
8. South Carolina Legislature: https://www.scstatehouse.gov/sess125_2023-2024/bills/245.htm
9. South Carolina Legislature: https://www.scstatehouse.gov/sess126_2025-2026/bills/4662.htm
10. South Carolina Department of Revenue: https://dor.sc.gov/tax-index/business-income-taxes/tax-exempt-organizations
11. South Carolina Department of Revenue: https://dor.sc.gov/sales-use-tax-exemption-certificates-sales-certain-nonprofit-organizations
12. South Carolina Department of Revenue: https://dor.sc.gov/forms-site/Forms/ST387.pdf
13. South Carolina Department of Revenue: https://dor.sc.gov/tax-index/bingo
14. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard