Scholarship Granting Organizations in South Carolina
South Carolina has not published its list for the federal Education Freedom Tax Credit yet. Below: where the state’s process stands, and the organizations that say they will serve South Carolina students. Each card opens the organization’s profile page; the green link goes to its own site.
Where South Carolina is in the process
Jan 13, 2026 · Advance election filed
Gov. McMaster submitted Form 15714 to the IRS
Oct 13, 2026 · Executive Order 2026-23: applications open
The Department of Revenue takes SGO applications by email
Dec 1, 2026 · State study committee recommendations due (expected)
Budget proviso 1.127; or 60 days after federal guidance, whichever is later
Feb 1, 2027 · Department of Revenue sends complete applicants to the governor (expected)
Set by Executive Order 2026-23
Feb 15, 2027 · Federal deadline for 2027 state lists (expected)
Without a list, no organization in the state qualifies for 2027
Getting on South Carolina’s list
Email SGOapplication@dor.sc.gov to apply. Executive Order 2026-23 has the Department of Revenue create and receive the application an organization must submit, compile the organizations that have submitted complete applications, and give that list to the governor's office by February 1, 2027; the governor files South Carolina's list with the IRS. No form, document checklist, or application deadline has been published yet, so have your 501(c)(3) letter, your authorization to do business in South Carolina, a segregated §25F account, and written policies that commit you to §25F's operating rules ready, and get a complete application in well before February 1.
Run an SGO in South Carolina? SGO HQ handles donor onboarding, payments, scholarship awards, and §25F receipts.
Talk to us →Says it will serve South Carolina(4)
ACE Scholarships
Federal EFTC · All EFTC states
Operates tax-credit scholarship programs across ~15 states; running a dedicated federal EFTC arm.
America Kids FIRST Scholarship Program, Inc.
Federal EFTC · Greenville
Greenville, SC parent nonprofit for a network of state organizations (North Carolina, South Carolina, Virginia, West Virginia) launching the federal Education Freedom Tax Credit; Palmetto Kids FIRST is its South Carolina arm.
Jewish Education Fund of America (JEFA)
Federal EFTC · National network
Serves Orthodox Jewish K-12 families nationwide, all 50 states and DC; standing up for the federal credit.
Palmetto Kids FIRST
Federal EFTC · Greenville, SC
Partners with private K-12 schools across South Carolina; founded by tax attorney Jeff Davis of Apogee Tax.
1 South Carolina state-program organization · state tax-credit scholarship program, not on a §25F listShow ▾Hide ▴
These run South Carolina’s own scholarship tax credit program. A gift to one of them does not earn the federal credit unless it is added to a state’s §25F list. Many are expected to apply, and a participating state must list every qualifying organization located in the state that asks.
Exceptional SC
Scholarship Funding Organization (SFO) · Columbia, SC
We are Exceptional SC, and we believe in opportunity.
Nothing on this page is an official §25F approval yet: South Carolina has not published its list. The organizations shown say they will serve South Carolina, or run its state program. Under Treasury’s temporary regulations, 2027 state lists are due to the IRS by February 15, 2027, each list must include every qualifying organization located in the state that asks to be on it, and the IRS publishes the combined list on irs.gov. We update this page as states publish. Every state’s list →
Run an SGO in South Carolina? Manage your listing
Compiled from public records. To add, update, or remove your listing, claim it below, or email info@eftccredit.com.
Want to start one in South Carolina? Work the free SGO builder, a 21-step checklist that saves your progress, or retrofit an existing nonprofit.
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