Pregnancy Resource Tax Credit: Organizations must apply by July 31; donor application available Sept. 1

As a result of recent legislation (S.32), South Carolina taxpayers who donate to organizations that support child and maternal care or victims of human trafficking may now claim a new tax credit: the Pregnancy Resource Tax Credit. This is a nonrefundable Income Tax credit for taxpayers who make voluntary cash contributions to eligible charitable organizations.

Interested charitable organizations and donors should prepare to apply with the SCDOR.

• Charitable organizations must be certified as eligible under the requirements of S.32. Organization applications for tax years 2025 and 2026 will be open July 6 - July 31, 2026.
• Taxpayers must apply for and be approved to claim the credit. Donor applications for tax years 2025 and 2026 open Sept. 1, 2026.

To be certified as an eligible charitable organization for this tax credit, an organization must:

• Be a pregnancy resource center, crisis pregnancy center, residential home for human trafficking victims, or a maternity home,
  and
• Provide services for at least one of the following:
  • Prevention and diversion of children from custody with the Department of Social Services
  • Safety, care, and well-being of children in custody with the Department of Social Services
  • Express purpose of creating permanency for children through adoption
  • Prevention of abuse, neglect, abandonment, exploitation, or trafficking of children
  • Assistance of carrying a pregnancy to term, preventing abortion, and promoting healthy childbirth

The full timeline for tax years 2025 and 2026:

1. July 6, 2026: Applications open for organizations wishing to be certified as an eligible charitable organization.
2. July 31, 2026: This is the final deadline for organizations to apply for certification.
3. No later than Aug. 17, 2026: The SCDOR will publish the list of eligible charitable organizations.
4. Sept. 1, 2026: Applications open for taxpayers wishing to claim the Pregnancy Resource Tax Credit.

Tips for eligible taxpayers:

• Credits are awarded on a first-come, first-served basis. The credit has an annual cap of $3.5 million. No more than $875,000 in donations can be made to a single certified organization.
• Taxpayers do not have to attach receipts to their initial application email. Those making tax year 2026 contributions have up to 60 days after submitting their application to make their contribution.
• The credit amount cannot exceed 50% of a taxpayer's total tax liability. Unused credits can be carried forward for five years.

When it's time to apply:

• Find full eligibility details in Information Letter #26-14.
• Download applications from dor.sc.gov/pregnancy-resource-tax-credit.
  • Organizations must apply using the Application for Certification as a Charitable Organization (I-68).
  • Taxpayers must apply using the Application for Pregnancy Resource Tax Credit (TC-68A).
• Email completed applications and supporting documentation to [email protected].

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MEDIA INQUIRES:

SCDOR Public Information Office

[email protected]