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The Official Web Site of the State of South Carolina

Did you know that as of January 1, 2024, the Corporate Transparency Act enacted by Congress requires many companies to report beneficial ownership information to the US Treasury Financial Crimes Enforcement Network (FinCEN)? Beneficial ownership information (BOI), as defined by FinCEN, is identifying information about the individuals who directly or indirectly own or control a company. Please review the BOI links on our website to see if you are required to report to FinCEN.

Special Purpose Districts

S.C. Code of Laws §6-11-1610 defines a special purpose district as a district created by an Act of the General Assembly or pursuant to general law and which provides any governmental power or function including, but not limited to, fire protection, sewerage treatment, water or natural gas distribution or recreation. A special purpose district also means any rural community water district authorized or created under the provisions of Chapter 13 of Title 6 of the S.C. Code of Laws. Special purpose districts do not include any state agency, department, commission or school district.

Special purpose districts must file a Notification Form (PDF) with the Secretary of State upon their creation and by December 31st of every even numbered year after that. Special purpose districts also file the Notification Form with the county auditor’s office of the county where the special purpose district is located.

The Secretary of State’s Office publishes a Special Purpose Districts Biennial Directory (PDF) at the end of every even numbered year that includes information provided by the special purpose districts in the Notification Form.