Tax Exempt Organizations

TAX EXEMPT ORGANIZATIONS ×

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Phone: 1-844-898-8542

Tax Exempt Organizations

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 SC990-T, Exempt Organization Business Tax return. The Corporate Income Tax rate on Tax Exempt Organizations filing the SC990-T is 5% on South Carolina taxable income.

Getting Started: Opening your Tax-Exempt Organization Tax account with the SCDOR

Filing a Corporate Tax return automatically registers you with the SCDOR. On your first return, check the Initial Return box on the front of the SC990-T.
Once your Corporate Income Tax account is registered with the SCDOR, we’ll send you a Corporate Registration Filing Requirements letter (SC1070). This letter includes important information about your Corporate Income Tax filing requirements.
To avoid processing delays, be sure to include your FEIN on all returns, payments, and correspondence sent to the SCDOR.

How to file and pay

Tax Exempt Organizations are required to file the SC990-T annually with the SCDOR if:

The entity operates in South Carolina, and
Files a federal Form 990-T reporting unrelated business income

File electronically with a third party
The SCDOR's online business services page provides instructions for setting up electronic filing with a third party vendor, located under Corporate.

Pay electronically on MyDORWAY
MyDORWAY is the preferred way to securely make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).
Need a MyDORWAY account? Sign up
Have questions? See MyDORWAY help

File by paper
Tax exempt organizations with unrelated business income must file the Exempt Organization Business Tax Return (SC990-T).

Request an extension of time to file

Make Estimated Tax payments to the SCDOR

Due dates

Your SC990-T and your tax payment is due by the 15th day of the fifth month after the end of your business year.

Business Income Tax Refund

Check the status of your current year South Carolina Business Income Tax refund by entering the following information on MyDORWAY:

FEIN (Federal Employer Identification Number)
Refund Amount

Mailing Addresses

Refund or Zero Return	Balance Due Return	Estimated Tax (SC1120CDP), Tentative (SC1120T), or Voucher (SC1120V)	Correspondence
Refund or Zero ReturnSouth Carolina Department of Revenue Corporate Refund PO Box 125 Columbia, SC 29214-0032	Balance Due Return South Carolina Department of Revenue Corporate Tax PO Box 100151 Columbia, SC 29202	CDP, Tentative or S-WHSouth Carolina Department of Revenue Corporate Voucher PO Box 100153 Columbia, SC 29202	South Carolina Department of Revenue Corporate Tax PO Box 125 Columbia, SC 29214-0400