South Carolina Scholarship Granting Organizations

South Carolina's ECENC Scholarship Program

South Carolina's Educational Credit for Exceptional Needs Children (ECENC) program provides K-12 scholarships exclusively for students with qualifying disabilities. Originally created as a budget proviso in 2013 and codified in 2018, the program serves approximately 1,300 students annually through a single designated SGO. Families can also claim a separate parental refundable tax credit for out-of-pocket tuition costs.

Am I eligible?

This program is exclusively for exceptional needs children — there is no income limit. Your child may qualify if they have:

• Been evaluated and determined eligible as a child with a disability needing special education under IDEA Section 300.8, OR
• Been diagnosed within the past 3 years by a licensed healthcare provider with a qualifying condition

Qualifying conditions include: autism spectrum disorder, deaf-blindness, deafness/hard of hearing, developmental delay, emotional disability, intellectual disability, neurodevelopmental disorder, sensory/physical impairment, orthopedic disability, or another disability that significantly impedes learning without specialized support.

Additional requirements:

• South Carolina residency and eligibility to enroll in a SC public school
• Must attend an EOC-approved eligible independent school (school list at eoc.sc.gov)

How much can my child receive?

Up to $11,000 per student per year (or actual tuition and fees, whichever is less).

• Average scholarship: approximately $4,500 (FY2024)
• Scholarship funds are sent directly to the school (one payment in the second semester)
• Covers tuition, fees, textbooks, and school-related transportation
• Returning students receive priority funding; new applicants funded as resources allow

Families who pay tuition out of pocket can also claim a separate parental refundable tax credit (up to $11,000 minus any scholarship received) — applied for through the SCDOR's MyDORWAY portal on a first-come, first-served basis.

How to apply

South Carolina has a single designated SGO that manages all scholarship applications.

Application steps:

1. Obtain proof of eligibility — have a licensed healthcare provider complete the Exceptional SC Eligibility Form (valid for 3 years)
2. Confirm your school is on the EOC-approved eligible school list
3. Apply during open enrollment (June–September) at the SGO's website
4. Applications are reviewed after the window closes — incumbents are given priority, then new applicants as funding allows

How the tax credit works

South Carolina offers a 100% dollar-for-dollar state income tax credit for donations to the ECENC scholarship fund.

• Individuals and businesses: Credit up to 100% of your donation, limited to 75% of your SC tax liability per year
• No per-donor dollar cap — limited only by the statewide cap and your tax liability
• Statewide cap: $12 million in donor tax credits per year (plus a separate $2–5M cap for parental refundable credits)
• Carry forward: Unused credits roll forward up to 3 years
• Pass-through entities: Credits flow through to members/partners proportionally

The $12 million statewide cap has significant room — in recent years only $3–6 million of the $12 million has been utilized. Your donation directly funds a student with exceptional needs.

How to donate

No reservation is required — donate directly on a rolling basis throughout the calendar year:

1. Donate to the designated SGO at ExceptionalSC.org/donate — the sole approved SGO for this program
2. SGO notifies SCDOR of your contribution
3. Claim the credit on your SC income tax return (Form SC1040TC, code 057)

Note: Donors cannot designate a specific student or school. If you also claim a federal charitable deduction for the same contribution, you must add back the deduction amount for SC income tax purposes.