| Filed a Form 990 or a 990 PF with the IRS? |
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Any organization exempt from federal income tax under section 501(c)(3) with annual gross receipts of $25,000 or more. |
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All private foundations. |
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File the form with the IRS within 4 1/2 months after the close of the fiscal year each year. |
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Call the IRS (877-829-5500) or see www.irs.gov for details. |
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| Applied for a charitable registration statement? |
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Any charitable organization that intends to solicit contributions within South Carolina OR intends to have contributions solicited on its behalf
UNLESS it falls under a statutory exemption. To see these
exemptions, see Title 33, Chapter 56, Section 50 of the SC Code. |
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File with the Secretary of State within 4 1/2 months after the close of the fiscal year. |
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See S.C. Code Ann. Section33-56-30, 50 (Supp. 1997). |
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| Filed a report of financial activities? |
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Any charitable organization
registered with the Secretary of State's office to solicit funds
must file a financial report. |
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File with the Secretary of State within 4 1/2 months after the close of the fiscal year. |
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See S.C. Code Ann. Section 33-56-50, 60 (Supp. 1997). |
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| Filed agreements with professional fundraising counselors or solicitors? |
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Any charitable organization which has a contract or agreement with a professional fundraising counselor or a professional solicitor. |
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File with the Secretary of State
at least 10 days before any solicitation activity begins. |
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See S.C. Code Ann. Section 33-56-70(Supp. 1997). |
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| Submitted financial statements? |
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Any corporation who receives a written demand from the Attorney General for its latest financial statements. |
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File with the Secretary of State per the written request. |
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See S.C. Code Ann. Section 33-31-1620(Supp. 1997). |
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| Filed a tax return? |
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Any 501(c)(3) with taxable unrelated business income. |
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File with the Department of Revenue on the appropriate due date for corporations. |
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| Filed an information return? |
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Any nonprofit which pays $800 or more in rent, salaries, wages or emoluments. |
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File with the Department of Revenue on or before the 15th day of the 3rd month of the taxable year. |
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See S.C. Code Ann. Section 12-6-4950(Supp. 1997). |
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| Applied for property tax exemption? |
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Certain nonprofits making retail sales. |
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Sales tax is due on items purchased for your own use. |
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Organizations should file first for property tax exemption, then sales tax exemption. |
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Applications generally filed with the Department of Revenue, unless no application is required. |
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See S.C. Code Ann. Section 12-4-720(a)(3), 60 (Supp. 1997). |
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| Applied for sales tax exemption? |
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Certain nonprofits making retail sales. |
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Sales tax is due on items purchased for your own use. |
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File application form ST-387 with the Department of Revenue. |
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See S.C. Code Ann. Section 12-36-2120 (41)(Supp. 1997). |
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