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

SC Code § 33-56-170 (2019) (N/A)
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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.

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

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