Submit your application to PregnancyResourceTaxCredit@dor.sc.gov by July 31, 2026.
For detailed information about the Pregnancy Resource Tax Credit and eligible charitable organizations, see Information Letter #26-14.
To be certified by the SCDOR as an eligible charitable organization for this tax credit, an organization must:
A full list of eligibility requirements for charitable organizations can be found on this page under Frequently asked questions.
The SCDOR provides a list of eligible charitable organizations for each calendar year. The 2025 and 2026 list will be published no later than August 17, 2026.
Organizations must apply annually to be certified as an eligible charitable organization.
To apply: Submit a completed Application for Certification as an Eligible Charitable Organization (I-68) to PregnancyResourceTaxCredit@dor.sc.gov.
Timeline for tax years 2025 and 2026:
Donors must apply and be approved to claim this credit on their Income Tax returns.
To apply: Submit a completed Application for Pregnancy Resource Tax Credit (TC-68A) to PregnancyResourceTaxCredit@dor.sc.gov. The TC-68A for tax years 2025 and 2026 will be available September 1, 2026.
Submit a separate TC-68A for each eligible charitable organization that you made, or plan to make, contributions to in the calendar year.
If your application is approved, the SCDOR will send you a tentative credit approval notice.
If you have not received a credit approval notice and use the TC-68 to claim the credit on your Income Tax return, your return will be adjusted.
If your application is denied, we will send you a credit denial notice explaining the reason for denial.
The maximum amount of tax credits that may be allocated by the SCDOR in a calendar year cannot exceed $3.5 million. Starting in 2027, no more than 25% of the $3.5 million can be allocated to a single certified charitable organization in a calendar year.
After the credit cap is met, the SCDOR will not approve any additional credit applications.
The term "eligible charitable organization" is defined on this page under eligible charitable organizations.
Organizations must:
Organizations must also certify that they:
No. The organization must be certified by the SCDOR as an eligible charitable organization for the calendar year of your donation.
Yes. Submit a separate application for each eligible charitable organization that you made contributions to in the calendar year.
Do not submit duplicate submissions for the same contribution.
Once an organization has reached its 25% limit based on tentative credit approvals, we will hold applications for that organization.
After we have finalized the initial credit approvals, if the organization has not reached its 25% limit, we will continue to review applications until all credits have been allocated and will notify applicants if their application has been tentatively approved.
Yes. If your contributions have already been made, you must submit confirmation within 60 days of the date of the tentative credit approval notice you were issued by the SCDOR.
If your contributions have not yet been made and are promised or anticipated, you must make all contributions to the qualified care organization and submit confirmation within 60 days of the date of the tentative credit approval notice you were issued by the SCDOR.
If the SCDOR does not receive all required documentation within 60 days of the date of the tentative credit approval notice, your application will be denied and the credit may be reallocated in accordance with the program’s procedures.
If you're receiving letters through MyDORWAY's Go Green initiative, the SCDOR will send a notice of approval or denial through MyDORWAY. You will receive an email notification when the notice is available.
If you're not receiving letters through Go Green, you will receive your notice by mail.
The SCDOR will issue your tentative credit approval notice within 30 days of filing your application.
The SCDOR will issue your final credit approval notice within 30 days of receiving proof of the contribution.
Use the TC-68 to calculate your allowable non-refundable credit. Claim the credit on your Income Tax return.
The tax credit is subject to review and audit regardless of the approved credit reported on the credit approval notice.
Include the name and FEIN of the pass-through entity on your TC-68.
The SCDOR approves the credit based solely upon the information reported on the Application for Pregnancy Resource Tax Credit and the documentation submitted.
However, all tax credits are subject to audit and review. Once we review the information included on your return, we may need to adjust your credit amount.
