S.C. Code § 33-56-170

Current through 2024 Act No. 209.

Section 33-56-170 - Definitions of "charitable organization" and "employee" for purposes of Section 33-56-180

For purposes of Section 33-56-180:

(1) "Charitable organization" means any organization, institution, association, society, or corporation which is exempt from taxation pursuant to Section 501(c)(3) or 501(d) of Title 26 of the United States Code, as amended.

(2) "Employee" means an agent, servant, employee, or officer of a charitable organization.

S.C. Code § 33-56-170

2000 Act No. 336, Section 1; 1994 Act No. 461, Section 1.