Exceptional SC
Exceptional SC is the 501(c)(3) scholarship fund behind South Carolina's Educational Credit for Exceptional Needs Children (ECENC) program, reorganized by the General Assembly in 2016. It awards scholarships to students with exceptional needs at eligible independent schools, funded by donations that earn a dollar-for-dollar South Carolina tax credit. The South Carolina Department of Revenue runs the related Parental Refundable Tax Credit, worth up to $11,000 per student or the tuition paid, whichever is less.
- Tax-credit scholarship organization
For families
Parents of eligible students apply to Exceptional SC for scholarship grants. The eligible-school list is maintained by the Education Oversight Committee on exceptionalsc.org.
For donors
Donors get a dollar-for-dollar credit against South Carolina individual or corporate income tax, capped at 75% of their liability, with a three-year carryforward. The statewide cap is $12 million a year, first come, first served. Donors cannot direct a gift to a specific student or school.
About Exceptional SC
- States served
- South Carolina
- Who it serves
- South Carolina students with exceptional needs (a district-identified disability requiring special education, or a qualifying diagnosis within the past three years) attending eligible independent schools.
- Programs
- Educational Credit for Exceptional Needs Children (ECENC) Fund; Refundable Educational Credit for Exceptional Needs Children
- Last checked
- Oct 13, 2026
Profile compiled from the organization’s site and official state lists. Each SGO sets its own rules and decides every application.
Stay informed.
Browse learning products and save a wishlist on this device. Applications and pledges are not open.