Educational Credit for Exceptional Needs Children Fund

Students are eligible for scholarships if a local school district determines they have a disability requiring special education. Students are also eligible if they’ve been diagnosed within the past three years by a licensed healthcare provider (e.g., speech-language pathologist, psychiatrist) with an impairment affecting learning if not given specialized support. Examples include a neurodevelopmental disorder, a major sensory or physical disability (e.g., deafness, blindness), or another acute or chronic condition. Students must attend an eligible independent (nonpublic) school. Returning recipients are given priority. Scholarships are worth up to $11,000 or the cost of tuition and qualified expenses, whichever is less. Tax credits for donations to SGOs cover 100% of the donation but can only offset up to 75% of the donor’s state tax liability. Total tax credits are capped at $12 million, limiting participation to roughly 5,000 students, less than 1% of South Carolina’s K–12 population. 

Funding Mechanism: Private donors fund this program by donating to SGOs. They receive tax credits for their donation, up to certain limits. 

Universal Eligibility: ❌
Universal Usage: ❌
Universal Funding: ❌
Truly Universal: ❌

(Last updated December 16, 2025)

Qualifying expenses include tuition, fees, transportation, and textbooks. 

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

S.C. Code Ann. § 12-6-3790  

(Last updated July 18, 2024)