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

SCHOLARSHIP GRANTING ORGANIZATION


What Advance Carolina Provides
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A proven, no-cost SGO program built on integrity, excellence, and accountability
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An online platform allows schools 24/7 access to program data
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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
· SGOs must be 501(c)(3) nonprofits
· Distribute at least 90% of contributions directly to scholarships
· Maintain legal compliance
ROLE OF STATE
· State must opt in annually
· Must list participating SGO’s annually
ROLE OF SCHOOLS
· Partner with qualified SGO
· Communicate with donors – any person with a federal tax liability
· 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.