South Carolina · Cash Charitable Donations
Cash Charitable Donations in South Carolina (2026)
Deduct cash donations to qualified 501(c)(3) organizations up to 60% of AGI. South Carolina has a progressive income tax with a top rate of 5.21%, so a South Carolina filer's combined marginal rate on the next dollar at $59,318 of income is about 17.21% (12% federal + 5.21% SC).
2026 savings example for South Carolina
Planning estimate for a single filer earning $59,318 (South Carolina median household income in LevyIO's state dataset) who removes $5,000 from taxable income. Federal tax uses the 2026 IRS brackets after the $16,100 standard deduction; SC tax uses the state brackets in LevyIO's dataset and assumes the state follows the federal treatment.
Estimated total savings
$861
Federal savings
$600
$4,938 → $4,338 · 12% bracket
SC state savings
$261
$1,689 → $1,429 · 5.21% marginal
Combined marginal rate
17.21%
≈ $172 saved per $1,000 deducted
Federal × South Carolina marginal rates (2026, single)
Gross-income ranges include the federal standard deduction. The SC column is the state marginal rate at the midpoint of each range. The last column is the tax saved per $1,000 deducted at that combined rate.
| Federal bracket | Gross income (single) | SC marginal | Combined | Per $1,000 |
|---|---|---|---|---|
| 10% | $16,100 - $28,500 | 1.99% | 11.99% | $120 |
| 12% | $28,500 - $66,500 | 5.21% | 17.21% | $172 |
| 22% | $66,500 - $121,800 | 5.21% | 27.21% | $272 |
| 24% | $121,800 - $217,875 | 5.21% | 29.21% | $292 |
| 32% | $217,875 - $272,325 | 5.21% | 37.21% | $372 |
| 35% | $272,325 - $656,700 | 5.21% | 40.21% | $402 |
| 37% | Over $656,700 | 5.21% | 42.21% | $422 |
Eligibility & forms
Taxpayers who donate cash to qualified charities
- Must itemize
- 60% AGI limit for cash
- Written acknowledgment for $250+
Federal forms: Schedule A
South Carolina filing notes
Do not use the older 6.4% South Carolina bracket table for tax year 2026 planning. H. 4216 starts from federal AGI, replaces federal deductions with the South Carolina Income Adjusted Deduction, keeps the 44% net capital gains deduction, and should be verified against SCDOR guidance before filing.
Common mistakes: No written receipt; Donating to non-qualified organizations.
Frequently asked questions
How much can the Cash Charitable Donations save a South Carolina taxpayer in 2026?
In LevyIO's example, a single filer with $59,318 of income (the South Carolina median household income in our state dataset) who removes $5,000 from taxable income saves about $600 in 2026 federal tax (12% marginal bracket) plus about $261 in South Carolina tax (5.21% state marginal rate), roughly $861 combined. It is a planning estimate computed from the 2026 IRS brackets and LevyIO's SC bracket data, not a survey figure.
What is the South Carolina income tax rate for 2026?
South Carolina has a progressive income tax with a top rate of 5.21%. The SC standard deduction in LevyIO's dataset is $8,350 single / $16,700 married. H. 4216 changed tax year 2026 rules: South Carolina starts from federal AGI, uses a South Carolina Income Adjusted Deduction, and applies 1.99% below $30,000 and 5.21% above $30,000 minus $966. 44% capital gains deduction. Social Security exempt.
Who qualifies for the Cash Charitable Donations in South Carolina?
Taxpayers who donate cash to qualified charities. The federal rules are the same in every state; the requirements are: Must itemize; 60% AGI limit for cash; Written acknowledgment for $250+. South Carolina filers should confirm on the SC return whether the state follows the federal treatment.
Which forms do I file to claim the Cash Charitable Donations?
Federal: Schedule A. South Carolina: check the South Carolina Department of Revenue instructions for the matching state schedule. Common mistakes: No written receipt; Donating to non-qualified organizations.
Cash Charitable Donations in other states
More South Carolina deductions and credits
Sources
Reviewed 2026-09-17. Estimates are educational planning figures computed from the IRS 2026 inflation adjustments and LevyIO's state bracket dataset; they are not tax advice.