
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
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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 Giving Works

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 Contribution
You donate cash to Advance Carolina, an SGO serving all schools in South Carolina. Contributions to the program open January 1, 2027.

Claim Your 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 ($3,400 for married couples filing jointly). 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.