American Family Association Action (AFA Action), is a non-profit 501(c)(4) organization dedicated to advancing biblical, family values in society and government by educating and influencing public policy. AFA Action is also the Governmental Affairs Affiliate of American Family Association (AFA).
COLUMBIA, S.C. — The South Carolina Legislature has passed an innovative policy that provides a dollar-for-dollar tax credit for individuals and businesses who donate to nonprofit organizations providing essential services to children and families. The bill (S. 32) is called the Pregnancy Resource Act and is sponsored by Senator Larry Grooms.
“The Pregnancy Resource Act is a win-win-win for South Carolina,” said Dr. Jameson Taylor for AFA Action, the governmental affairs affiliate of the American Family Association. “This bill will unleash millions of dollars in private funding to nonprofits doing good in the state, without creating any new government or red tape. The bill provides a tax credit — not just a deduction — to individuals and businesses giving to charities supporting foster care, helping vulnerable women become mothers, and saving children trapped in the web of human trafficking. The nonprofits benefit from increased donations, donors benefit from a 100 percent tax credit, and the state benefits because tax incentives for charitable giving generate more in services than in offset revenue.”
The South Carolina legislation is based on a model enacted in Mississippi in 2019 and expanded in 2022. Other states — Arizona, Florida, Louisiana and Missouri — offer similar tax credit programs that encourage charitable giving. Such tax credits are even more vital to nonprofits because recent federal tax reforms have limited itemized incentives for charitable donations, which most taxpayers rarely use anyway. According to the National Council of Nonprofits, tax incentives for charitable giving generate as much as a 5-to-1 return. This means that the $3.5 million in displaced revenue in S. 32 could generate as much as $17.5 million in services.
“Tax credits for charitable giving enable nonprofit organizations to walk alongside government in helping vulnerable children and families,” said Taylor. “These nonprofits can provide access to relationships and services the government can’t offer. In this case, state taxpayers can be confident that these incentives are supporting groups offering high-quality care to women and children. These services supplement state and federal programs, offsetting costs that would otherwise fall on taxpayers.”
South Carolina is home to nearly 50 Pregnancy Resource Centers that provide no-cost care to women, including pregnancy tests, ultrasounds, counseling and parenting education, as well as diapers and formula. In 2024, PRCs served 18,769 clients, provided 12,414 pregnancy tests and performed 6,572 ultrasounds, according to the South Carolina Association of Pregnancy Care Centers (SCAPCC).
“Senator Larry Grooms did an amazing job getting this legislation passed,” concluded Taylor. “We also appreciate the strong leadership of Speaker Murrell Smith, Senate President Thomas Alexander and House Ways and Means Chair Bruce Bannister. Cathy Leeke with Lifeline Children’s Services and the team at the South Carolina Catholic Conference have also worked tirelessly over the last two years to make this program a reality.”
AFA Action is a non-profit 501(c)(4) organization dedicated to advancing biblical family values in society and government by shaping public policy through education and advocacy. The mission of AFA Action is to inform and mobilize individuals to strengthen the biblical foundations of America by persuading individuals with the truth of the Gospel, challenging the lost to repent, promoting societal values that are consistent with Scripture, restraining evil and exposing the works of darkness, motivating people to take a stand on cultural and moral issues, and encouraging Christians to bear witness to the world the love of Jesus Christ. Find AFA Action Alerts here.
For more information on the American Family Association, visit www.afa.net or follow AFA on Facebook or X.
For more information on AFA Action, visit www.afaaction.net or follow AFA Action on Facebook or X.
To interview an AFA or AFA Action spokesperson, contact Hamilton Strategies, [email protected], or Beth Bogucki, 610.584.1096, ext. 105, or Daniel Moyer, ext. 104.
AFA Action is a non-profit 501(c)(4) organization dedicated to advancing biblical, family values in society and government by educating and influencing public policy. AFA Action is also the Governmental Affairs Affiliate of American Family Association.