Does a South Carolina Nonprofit Need an Audit?
South Carolina requires a charitable organization that solicits to register annually with the Secretary of State and to submit the Secretary of State's Annual Financial Report Form or IRS Form 990, 990-EZ or 990-PF each year. The page sets no audit requirement. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
Data as of Nov 15, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a South Carolina nonprofit need an audit?
South Carolina requires a charitable organization that solicits to register annually with the Secretary of State and to submit the Secretary of State's Annual Financial Report Form or IRS Form 990, 990-EZ or 990-PF each year. The page sets no audit requirement. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State charity registration | Charitable organizations that solicit contributions, or have contributions solicited on their behalf, in South Carolina, unless they fall under a statutory exemption | All charitable organizations that solicit contributions or have contributions solicited on their behalf must register with the Secretary of State's Office before any solicitation activity and annually, unless they fall under one of the statutory exemptions from registration (the page cites S.C. Code of Laws § 33-56-50). A registered charity submits a Registration Statement for a Charitable Organization each year and either the Secretary of State's Annual Financial Report Form or the IRS Form 990, 990-EZ or 990-PF. The page does not state an audit requirement. | — | South Carolina Secretary of State - Charities (Solicitation of Charitable Funds Act, S.C. Code Title 33, Chapter 56) | Last verified: 2026-11-15 |
Who enforces this in South Carolina?
The first rule in the table comes from South Carolina Secretary of State - Charities (Solicitation of Charitable Funds Act, S.C. Code Title 33, Chapter 56). Check that source for the South Carolina office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
South Carolina nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the South Carolina nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
- South Carolina nonprofit single audit statistics by year
- CPA firms that audit South Carolina nonprofits
Common questions
Does a South Carolina nonprofit need an audit?
South Carolina requires a charitable organization that solicits to register annually with the Secretary of State and to submit the Secretary of State's Annual Financial Report Form or IRS Form 990, 990-EZ or 990-PF each year. The page sets no audit requirement. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.