2020 South Carolina Code of Laws
Title 8 - Public Officers and Employees
Chapter 11 - State Officers And Employees
Section 8-11-94. Names of contributors and amounts to be held confidential; exception for tax purposes.
The names of state employees authorizing deductions of charitable contributions and the amount of the individual contributions shall be confidential and shall not be made public. This prohibition against disclosure shall not bar the Secretary of State, State Auditor or state or federal tax authorities from access to all information necessary to verify or establish the eligibility, the tax exempt status or the tax liability of such organizations or groups of such organizations. The tax returns and books and records of such organizations or groups of such organizations shall be made available at all times necessary to determine the status and eligibility of any such charitable organization or groups of such organizations.
HISTORY: 1981 Act No. 149, Section 1.
