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If you are a Limited Liability Company (LLC), professional organization, or other association taxed as a corporation and not exempt under SC Code Section 12-20-110, you must submit a CL-1 and include a $25 payment.
The executive director of a nonprofit is typically in charge of the daily operations of the organization, including managing programs, finances, volunteer outreach, and fundraising. In small nonprofits, the founder is often the Executive Director.
Board of Directors, Officers and By-lawsAll corporations must have an organizational structure and rules or bylaws by which they are managed.
Generally, if you plan to do business in the state of South Carolina and are incorporated elsewhere, you will need to obtain South Carolina Foreign Qualification. Doing business is typically defined by activities such as maintaining a physical office or having employees in the state.
The IRS generally requires a minimum of three board members for every nonprofit, but does not dictate board term length.
A 501(c)(3) eligible nonprofit board of directors in South Carolina MUST: Have at least three board members that are not related to each other. Elect the following members: president, treasurer, and secretary.
Visit the Secretary of State's website at to access the Business Entities Online filing application. You can also download the Articles of Incorporation form and submit it by mail. The fee to incorporate as a nonprofit corporation is $25.
Nonprofit organizations can't legally operate without a designated board of directors that takes responsibility for ensuring legal compliance and accountability. A nonprofit board of directors is responsible for hiring capable staff, making big decisions and overseeing all operations.
Before you file your articles of organization, you'll need to have bylaws that comply with South Carolina law. Your bylaws contain the rules and procedures your corporation will follow for holding meetings, electing officers and directors, and taking care of other corporate formalities required in South Carolina.