S.C. Code Ann. § 44-67-70
The department is authorized to solicit and accept grants or contributions from private and public sources to be used to carry out the provisions of this chapter. Notwithstanding any other provision of law, any contributions received by the department from private sources pursuant to this section shall be treated as a tax deductible charitable or benevolent contribution for income tax purposes.
HISTORY: 1978 Act No. 496 Section 9.