On October 2, 2026, Treasury and the IRS published temporary regulations (T.D. 10057). For 2027, a state must file its election by January 1, 2027 (11:59 p.m.) and submit its SGO list by February 15, 2027. If the state does not submit that list, no SGO in that state qualifies. The credit is up to $1,700 per taxpayer: $1,700 for a single filer and $3,400 for married couples filing jointly. Learn more

SGOlist
CS

Carolina Scholars Fund

Charlotte, NC

Accepting studentsAccepting donorsEst. 2026NC · Federal intentSC · Federal intent

Intends to participate in the federal scholarship tax credit. No official federal SGO list exists yet.

About

Carolina Scholars Fund is a North Carolina-based 501(c)(3) nonprofit preparing to launch scholarship programs in 2027 to expand educational opportunities for K-12 students. We connect donors with opportunities to help families overcome financial barriers and access education that meets their children’s needs. Coverage states include North Carolina and South Carolina. Our planned need-based scholarships will support students across public, private, and homeschool settings, helping families with tuition, tutoring, books, supplies, and other eligible educational expenses. We are committed to a simple application process, responsible stewardship, and clear communication with families and donors.

To expand educational opportunity by connecting charitable giving with need-based scholarships that help K-12 students access the learning environments and resources they need to thrive.

South Carolina scholarship context

South Carolina's scholarship program on file is the Educational Credit for Exceptional Needs Children.

Donations to South Carolina SGOs can qualify for a state tax credit of up to 100% of the donation. The program is administered by South Carolina Department of Revenue.

South Carolina's federal scholarship tax credit status is Opted In. On October 13, 2026, Governor McMaster issued Executive Order 2026-23 directing the South Carolina Department of Revenue to assist with receiving applications from scholarship granting organizations seeking to participate in the Federal Tax Credit Program in South Carolina for Tax Year 2027. Scholarship granting organizations interested in participating may apply by emailing SGOapplication@dor.sc.gov. The release says he elected to have South Carolina participate on January 13, 2026. The federal credit is reduced by any state credit claimed for the same contribution. The national tracker states the credit as up to $1,700 per taxpayer: $1,700 for a single filer and $3,400 for married couples filing jointly.

South Carolina program page · South Carolina on the federal credit tracker

Federal tax credit in North Carolina

North Carolina's federal scholarship tax credit status is Opted In. The federal credit is reduced by any state credit claimed for the same contribution. The national tracker states the credit as up to $1,700 per taxpayer: $1,700 for a single filer and $3,400 for married couples filing jointly.

North Carolina state page · North Carolina on the federal credit tracker

Scholarship Programs

No programs listed yet. Contact the SGO directly for scholarship information.

Schools Served

SGOlist does not yet have school scholarship records for Carolina Scholars Fund.

Other SGOs in South Carolina

All SGOs in South Carolina →

Contact

Organization Details

Founded
2026
EIN
425064953

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