South Carolina § 4-9-38 Status of donations for tax purposes; applicability of state laws.

South Carolina Statutes

§ 4-9-38 — Status of donations for tax purposes; applicability of state laws.

South Carolina § 4-9-38

Title 4COUNTIES

Ch. 9COUNTY GOVERNMENT

This text of South Carolina § 4-9-38 (Status of donations for tax purposes; applicability of state laws.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 4-9-38 (2026).

Text

All county public library systems established pursuant to Section 4-9-35 are deemed to be educational agencies and gifts and donations of funds or property to such systems shall be deductible by the donors for tax purposes as provided by law for gifts and donations for tax purposes. All state laws and regulations relating to county public library systems shall apply to library systems created pursuant to Section 4-9-35. All employees of a county public library system shall be subject to the provisions of item (7) of Section 4-9-30.

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All county public library systems established pursuant to Section 4-9-35 are deemed to be educational agencies and gifts and donations of funds or property to such systems shall be deductible by the donors for tax purposes as provided by law for gifts and donations for tax purposes. All state laws and regulations relating to county public library systems shall apply to library systems created pursuant to Section 4-9-35. All employees of a county public library system shall be subject to the provisions of item (7) of Section 4-9-30.