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Educational Credit for Exceptional Needs Children

The General Assembly in 2013 and in 2014 enacted a provision, Proviso 1.80. in the state budget that allows for the creation of nonprofit scholarship funding organizations. These 501(c)(3) organizations may allocate grants up to $10,000 per child for tuition, transportation, or textbook expenses for exceptional needs students attending an independent school.

The Education Credit for Exceptional Needs Children (ECENC) is separate and distinct from the enrollment of public school students with disabilities at a private school, which is governed by South Carolina State Board of Education regulation 43-243. Moreover, the ECENC explicitly forbids the "regulat[ion] of the educational program of an independent school that accept students receiving scholarship grants."

In Proviso 1.80, Section (B), provides that a person may apply with the Department of Revenue for a tax credit against corporate or individual income taxes or bank taxes for the amount of money the person contributed to a nonprofit scholarship funding organization; that the scholarship funding organization must use the contribution to provide grants for tuition, transportation, and/or textbook expenses to exceptional needs children enrolled in eligible schools; and that the person making the contribution may not designate a specific child or school as the beneficiary of the contribution.

Section (G) provides that the Education Oversight Committee determines which schools are eligible and publishes a list of approved independent schools that comply with the requirements of eligibility and accept grants for eligible students.

There is no credit for contributing to a specific school; the credit is for contributing to a scholarship funding organization.

Below are links to information to assist the general public:

Proviso 1.80. of 2014-15 General Appropriation Act 

Independent Schools

The EOC is hereby publishing schools eligible for the program in 2013-14 and eligible for the program in 2014-15.

Nonprofit Scholarship Funding Organizations

Advisory Committee

The Advisory Committee created pursuant to Proviso 1.80. of Act 286 of 2014 agreed upon the following questions and procedures to be answered and followed when completing the School Compliance Audits conducted pursuant to the proviso.

Update on Educational Credit for Exceptional Needs
Children (ECENC) Program -- October 2014
The information available on this website is not intended to be legal or educational advice.

Last Updated March 27, 2015                 













ECENC-approved School Profiles


Our Lady of Peace Catholic School

St. Mary Help of Christians Catholic School


Anderson Christian School

Montessori School of Anderson

New Covenant School

St. Joseph Catholic School

Temple Christian Academy


Beaufort Christian School

Cross Schools

Hilton Head Christian Academy

 Hilton Head Preparatory School

St. Francis by the Sea Catholic School

St. Gregory the Great Catholic School

St. Peters Catholic School


Bishop England High School

Divine Redeemer Catholic School

Miracle Academy Preparatory School

St. John's Christian Academy


Blessed Sacrament School

Capers Preparatory Christian Academy

Charleston Collegiate

Charleston Day School

Christ Our King-Stella Maris Catholic School

Mason Preparatory School

Trident Academy

Divine Redeemer Catholic School

Bishop England High School

St. John Catholic School


Hawthorne Christian Academy


Clarendon Hall

Laurence Manning Academy


Colleton Preparatory Academy


Emmanuel Christian Academy

Thomas Hart Academy


Northside Christian School 

Ridge Christian Academy

Summerville Catholic School

The Oaks Christian School


The Carolina Academy

The King's Academy


Bob Jones Academy

Calvary Christian School

Camperdown Academy

Christ Church Episcopal Church

Einstein Academy

Five Oaks Academy

Fuller Normal Industrial Institute School

Hidden Treasure Christian School

Hope Academy

Mitchell Road Christian Academy

Prince of Peace Catholic School

Shannon Forest Christian School

Southside Christian School

St. Joseph's Catholic School

Tabernacle Christian School

The Chandler School

Our Lady of the Rosary Catholic School

Southside Christian School

St. Anthony Padua Catholic School


Greenwood Christian School 


Chabad Jewish Academy

Holy Trinity Catholic School

St. Andrew Catholic School

St. Michael Catholic School


Thomas Heyward Academy

John Paul II Catholic School


Camden Military Academy


Glenforest School


Pee Dee Academy


Newberry Academy


Ben Lippen School

Cardinal Newman High School

Covenant Classical Christian

Cutler Jewish Day School

Hammond School

Hope Christian Academy

Sandhills School

St. John Neumann Catholic School

St. Joseph Catholic School

St. Peter's Catholic School

The Barclay School


Montessori Academy of Spartanburg

Spartanburg Day School

St. Paul the Apostle Catholic School


St. Francis Xavier High School

Thomas Sumter Academy

St. Anne Catholic School


Blessed Hope Christian Academy

St. Anne Catholic School

Walnut Grove Christian School

Westminster Catawba Christian School