FAQs

  1. What is ECENC?
    Educational Credit for Exceptional Needs Children (ECENC) 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. Eligible students must be residents of South Carolina and use the grant to attend approved independent schools in SC. THE Governor signed a law perfecting the program on May 11, 2021.
  2. 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 independent educational institutions. Donations made to Exceptional SC are eligible for a state tax credit outlined in the annual state budget.  Special needs students are awarded scholarships that are sent directly to their eligible schools.
  3. How are awards determined?
    Incumbent students (those students who received awards in the previous year(s) are given priority. The Exceptional SC board is working with the legislature to increase the funding cap on tax credits so that all our special needs students can receive scholarships.
  4. How do “new” students get prioritized?
    Students who did not receive awards in the previous year will receive awards as funds allow.
  5. If my child receives a scholarship, how and where are the funds sent?
    All funds are sent to the child’s school. The total award is sent in
    one payments (2nd Semester).
  6. Who can donate?
    No limitations.

    1. South Carolina taxpayers are eligible for a State income tax credit on up to 75% of their State liability. Also, you are able to carry your tax credit donation forward for 3 tax years. However, the new IRS State and Local Tax (SALT) rules may limit the amount of tax credit that could be taken. Please consult a tax professional for further details.
    2. Corporations are not subject to SALT rules and may donate up to 75% of their State liability and receive the federal business expense deduction. Please consult a tax professional for further details.
    3. In addition, donations to a 501(c)(3) are deductible on your state and federal taxes as allowed by IRS regulation. Please consult your CPA/financial advisor for more information on donating to non-profits. (State deductibility only applies if the tax credit is not used.)
  7. 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 scholarship decisions are based solely on eligibility documents and incumbency status.
  8. Are scholarships funded on a “First Come First Serve” basis?
    Scholarships are prioritized based on incumbency. Additional monies available for scholarships are distributed to new applicants as available. Applications need only be completed by the closing date of the open enrollment period.
  9. What if I am not ready to apply yet and plan to make a decision this summer?
     The application portal is open every June – September to apply for the following school year.
  10. My medical form was signed on this date is it still good?
    As established in the law, the Exceptional SC Eligibility Form completed by medical professionals are accepted for three years from the date the medical professional signed the form.
  11. When do I use the educator form?
    The educator form is available for students who are unable to get the medical form filled out. If you have an IEP or educational testing that shows an approved condition, you may take that paperwork to your school and have an administrator sign the educator form. The school must keep a copy of the proof on file. Once you have the signed educator form, you may upload it to the application  portal.