US Laws, Codes, Statutes & Cases

This regulation database is current through State Register Volume 29, Issue 10, effective October 28, 2005. Changes to the regulations enacted by the 2006 General Assembly, which will convene in January 2006, will be incorporated as soon as possible. Some regulations approved by the 2006 General Assembly may take immediate effect. The State of South Carolina and the South Carolina Legislative Council make no warranty as to the accuracy of the data, or changes which may have been enacted since the 2005 Regular Session or which took effect after this database was prepared and users rely on the data entirely at their own risk.

13-1. Inspection of Records of Charitable Trusts and Public Foundations.

(Statutory Authority: 1976 Code Section 21-31-40)

The records of any charitable trust filed in the Office of the Attorney General, or private foundation annual reports filed with the Office of the Attorney General pursuant to provisions of Section 6056 of the Internal Revenue Code, may be inspected during regular business hours by any member of the general public on request, and at such reasonable and proper time as not to interfere with their use by the Office of the Attorney General or to exclude other persons from inspecting them.

13-2. Limitations on Inspections.

(Statutory Authority: 1976 Code Section 21-31-40)

The Attorney General or his authorized Assistant Attorney General may limit the number of returns or file records to be made available to any person for inspection on a given date. Inspection will be allowed only in the presence of the Attorney General or an authorized Assistant Attorney General.

13-3. Notes, Photo-copies, etc.

(Statutory Authority: 1976 Code Section 21-31-40)

Notes may be taken of material opened for inspection under these rules and regulations. Special permission must be obtained to make "photo-copies" under condition prescribed by the Attorney General or his authorized Assistant Attorney General.

13-4. Records Concerning Charitable Purposes Only May Be Inspected.

(Statutory Authority: 1976 Code Section 21-31-40)

In instances in which the trusts for charitable purposes are combined in the written instrument with bequests or devises, in trust or otherwise, for other than charitable purposes, only that portion of the written instrument covering charitable purposes shall be available for inspection by the public, and those provisions of the written instrument wherein property is held for private purposes shall not be available for inspection by the public.

13-5 to 13-10. [Reserved]

13-5 to 13-10. [Reserved]

13-11. Declaratory Rulings.

(Statutory Authority: 1976 Code Section 1-23-200)

The Attorney General will promptly dispose of any requests in letter form for declaratory rulings as to the applicability of any rule of his office.

13-12. Promulgation, Amendment, Repeal of Rules.

(Statutory Authority: 1976 Code Section 1-23-180)

Any person who is adversely affected by a rule of the Attorney General or the absence of a rule may petition the Attorney General requesting the promulgation, amendment or repeal of a rule. Such petition may be in letter form. The Attorney General shall within thirty (30) days either deny the petition in writing, stating the reasons for denial, or initiate rulemaking proceedings.

13-13. Contests of Authority to Issue Regulations.

(Statutory Authority: 1976 Code Section 1-23-150)

Any aggrieved party may contest the authority of the Attorney General to promulgate a regulation by a protest in letter form. The Attorney General shall respond within thirty (30) days to such protest.

13-14 to 13-20. [Reserved]

13-14 to 13-20. [Reserved]

13-21 to 13-29. Repealed.

13-21 to 13-29. Repealed.

13-30. Repeal of Prior Regulations.

(Statutory Authority: 1976 Code Section 39-5-80)

All prior regulations of the Attorney General concerning vacation time-sharing plans, including regulations 13-21 through 13-29 of this Chapter, are hereby repealed as of October 8, 1978.