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 through the scholarship organization's page, Exceptional SC — an organization resource, not a state agency source. It is 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.