​A corporation or unincorporated entity operating in South Carolina that is required to file a federal Form 990T to report unrelated business income must file a Exempt Organization Business Tax return, SC990-T​. The Corporate Income Tax rate on Tax Exempt Organizations filing is 5% on South Carolina taxable income.

Setting up your Tax Exempt Organization Tax Account

• On your first return, check the Initial Return box.
• Once your Corporate Income Tax account is registered, we’ll send you a Corporate Registration Filing Requirements letter (SC1070), which includes important information about your Tax Exempt Organization filing requirements.
• To avoid processing delays, be sure to include your FEIN on all returns, payments, and correspondence sent to the SCDOR.​

Tax Exempt Organizations are required to file the SC990-T​ annually with the SCDOR if they operate in SC and file a federal Form 990-T reporting unrelated business income.

• ​Due date: Your return and payment are due by the 15th day of the fifth month after the end of your business year.

Taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

​File online 

Regardless of your tax liability, we recommend you file online using an approved vendor.

File by paper

As long as your liability is less than $15,000 for the filing period, you can also file by paper using the Exempt Organization Business Tax Return (SC990-T​).