- What is ECENC?
Educational Credits for Exceptional Needs Children (Exceptional SC) was created by the SC General Assembly in 2013 and codified into permanent law when Gov Henry McMaster signed The Exceptional SC Law in 2018. It created a mechanism for donors to contribute toward a scholarship fund for students in SC who meet the criteria as exceptional needs to use to go to approved independent schools in SC. It has been included as a budget proviso for the last several years. Each year the legislature tweaks the language of the proviso, working to make the program stronger. The Exceptional SC board is working with the SC legislature to make the funding permanent law.
- What is Exceptional SC?
Exceptional SC is a 501(c)3 charity that accepts donations for the purpose of providing scholarships to exceptional needs K-12 students to attend private educational institutions. Donations made to Exceptional SC are eligible for a tax credit outlined in the annual state budget. According to the law, “The public charity disbursing contributions made to the fund is governed by five directors, two appointed by the Chairman of the House Ways and Means Committee, two appointed by the Chairman of the Senate Finance Committee, and one appointed by the Governor. The directors of the public charity, along with the director of the department, shall designate an executive director of the public charity.”
- Who are the current directors for Exceptional SC?
Thomas E. Persons, Mr. Michael A. Acquilano, Mr. C. Edward Earwood III, Mrs. Betsy A. Fanning, and Dr. Spencer A. Jordan.
- How are awards determined?
Incumbent students (those students who received awards in the previous year) are given priority. The Exceptional SC board is developing support by the legislature to increase the funding tax credits so that all our special need students can get full scholarships.
- How do “new” students get prioritized?
Students who did not receive awards in the previous year will receive awards as funds allow.
- Who can donate?
No limitations. South Carolina taxpayers are eligible for a State income tax credit on up to 60% of their State liability. Exceptional SC is a 501(c)(3). Donations to a 501(c)(3) are deductible on your federal taxes. Please consult your CPA/financial advisor for more information on donating to non-profits.
- Can parents and family members donate?
Absolutely! However, please note that there is no “quid pro quo.” The Exceptional SC board does not have access to the names of donors while making funding decisions. Our funding of students is based only on eligibility documents and incumbency.
- Will additional awards be made?
Incumbents will receive fall and spring awards. As additional funds become available, new students to the program will also receive awards.
- I got a tax credit and a scholarship. What do I do?
You will be notified by the Department of Revenue that your tax credit has been reduced by the amount of scholarship your child received.