
Equipping schools, connecting donors, empowering parents, and improving the delivery of scholarships.

SCHOLARSHIP GRANTING ORGANIZATION


What Advance Carolina Provides
A proven, no-cost SGO program built on integrity, excellence, and accountability
An online platform allows schools 24/7 access to program data
A comprehensive “toolkit” for communication with donors and families
What SGO
Scholarships Cover
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Private school tuition & fees
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Academic tutoring & enrichment
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Curriculum & instructional materials
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Technology for educational use
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Special needs services & support
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Transportation to and from school
Can I donate
to a specific student?
No. Federal law prohibits Scholarship Granting Organizations from setting aside contributions for a specific student. When you donate through Advance Carolina, your contribution goes into a scholarship fund that benefits eligible South Carolina students broadly, awarded based on eligibility criteria rather than donor preference.



ROLES & REQUIREMENTS OF SGOs
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SGOs must be 501(c)(3) nonprofits
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Distribute at least 90% of contributions directly to scholarships
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Maintain legal compliance
ROLE OF STATE
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State must opt in annually
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Must list participating SGO’s annually
ROLE OF SCHOOLS
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Partner with qualified SGO
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Communicate with donors – any person with a federal tax liability
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Promote available scholarships
FEDERAL TAX CREDIT SCHOLARSHIP PROGRAM
The One Big Beautiful Bill signed into law on July 4, 2025 created the first-ever federal tax credit scholarship program for K-12 education. Implementation begins January 1, 2027.
How Advance Carolina Works For You

Anyone Can Donate
Any U.S. citizen or resident can contribute through Advance Carolina and claim the federal tax credit — no matter what state you live in. Once federal guidance is issued and the SGO recognition process begins, Advance Carolina will seek recognition in South Carolina.

Make A Charitable Contribution
Any U.S. citizen or resident can contribute through Advance Carolina and claim the federal tax credit — no matter what state you live in. Once federal guidance is issued and the SGO recognition process begins, Advance Carolina will seek recognition in South Carolina.

Claim Your $ for $ Tax Credit
After Advance Carolina is recognized, when you file your federal taxes, you receive a dollar-for-dollar credit of up to $1,700 per person. Unlike a deduction, a tax credit directly reduces the taxes you owe — making your real out-of-pocket cost potentially $0.

Students Receive Scholarships
Advance Carolina distributes at least 90% of contributions as scholarships to eligible South Carolina students for tuition, fees, and other qualified K–12 education expenses at the school of their family’s choice.