S.C. Code Ann. § 12-6-5080 – Designation on individual income tax forms enabling taxpayers to contribute to Drug Awareness Resistance Education

(A) Each taxpayer required to file a state individual income tax return may contribute to the Drug Awareness Resistance Education (DARE) Fund by designating the contribution on the return. The contribution may be made by reducing the income tax refund or by remitting additional payment by the amount designated.
(B) All South Carolina individual income tax return forms must contain a designation for the above contribution. The instructions accompanying the income tax form must contain a description of the purposes for which the funds were established and the use of monies from the income tax contribution.
(C) The department shall determine and report annually to the fund the total amount of contributions designated. The department shall transfer the appropriate amount to each fund at the earliest possible time. The incremental cost of administration of the contribution must be paid out of the contributions before any funds are expended as provided in this section.
(D) For purposes of this section, the South Carolina Department of Revenue is not subject to provisions of the South Carolina Solicitation of Charitable Funds Act as contained in Chapter 56, Title 33.