For Donors

What is the ECENC?

South Carolina’s ECENC helps students with special needs attend credentialed private schools. Parents can chose either tuition tax credits or scholarships funded by Exceptional SC.

Who are Exceptional SC Donors?

Individuals and corporations who pay South Carolina taxes can donate to Exceptional SC. Their South Carolina income tax credits are reserved once Exceptional SC reports the donation to the Department of Revenue.

Donors are:

  • Eligible to claim a dollar for dollar credit on state income tax liability;
  • (or) Entitled to a tax credit against bank taxes imposed pursuant to Chapter 11, Title 12;
  • Limited to a maximum credit claim that is 60% of their one-year tax liability;
  • Not allowed to designate specific student or school as beneficiary.
  • Limited by a first come, first serve annual statewide cap of $10 million.

How do I donate?

You can learn about the process at ExceptionalSC.org, selecting “Donors” SC Taxpayers can:

  • Donate online using a credit card or electronic check.
  • Mail a paper check and Donation Form to: Exceptional SC, P.O. Box 211847, Columbia SC 29221.
  • Donate through a gift of Stocks, Bonds, and other Marketable Securities and submit a Donation Form. Your account manager should contact 803-896-1633 for instructions.

What is the donor credit process?

  1. Individual or Corporate donor sends check or donates online to Exceptional SC
  2. Exceptional SC reports donation to DOR; donor receives credit reservation confirmation
  3. Credit applied when taxes filed
  4. Credits are dollar-for-dollar up to 60% of taxpayer’s liability. First come, first served up to $10 million cap

Do online donations require any paper forms?

No, online donations to Exceptional SC do not require any additional forms or information. Exceptional SC will notify the SC DOR of your donation. However, those donating with stocks or paper check must fill out the Donor Form, which Exceptional SC will forward to DOR. In all cases, DOR will send donors a notification letter for their tax records if they successfully donate before the $10 million cap is met.

Has the credit cap been met?

You can see how much of the $10m statewide credit cap remains by visit dor.sc.gov, selecting “individual,” then “tax credits” and choosing “what’s new.” Click on “Exceptional Needs Children Educational Credit Information.”

What about a federal deduction?

Exceptional SC is organized as a not for profit corporation. Donations made to Exceptional SC may be eligible for a federal income tax deduction in addition to the South Carolina state income tax credits. Talk with your tax advisor for details.