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Exceptional SC

Columbia, SC

SC · State program

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About

This organization is referenced by the South Carolina Department of Revenue as the scholarship-granting fund for the state's exceptional-needs tax credit. Publicly available official records indicate it supports scholarships for eligible students with exceptional needs attending approved private schools in South Carolina.

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 single, $3,400 married filing jointly).

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