The Future of Pharmacy Fund supports SCPhA’s legislative and advocacy initiatives that protect and advance the profession of pharmacy in South Carolina. Through this fund, members and partners help ensure that pharmacists’ voices are heard at the State House, that pro-pharmacy policies move forward, and that patient access to care remains at the forefront. Every contribution strengthens our ability to fight harmful PBM practices, promote fair reimbursement, and build a sustainable future for pharmacy practice in our state. These funds are used to pay for advocacy activities, which include SCPhA’s Legislative Day, contracted lobbyists, marketing and advocacy tools, and other fundraising costs.
Dues, Contributions & Advocacy Fund Disclosure: Tax Deductibility of Dues
Contributions or gifts to the South Carolina Pharmacy Association (SCPhA) are not deductible as charitable contributions for federal income tax purposes.
A portion of SCPhA membership dues may be deductible as an ordinary and necessary business expense; however, the percentage of dues used for lobbying activities is not deductible. Each year, SCPhA will notify members of the nondeductible lobbying percentage in accordance with IRS guidelines for 501(c)(6) organizations. Currently that percentage is 10%.
The Future of Pharmacy Advocacy Fund supports SCPhA’s statewide advocacy, public policy, and grassroots efforts on behalf of the pharmacy profession. Contributions to the Future of Pharmacy Advocacy Fund are not tax-deductible.
South Carolina law allows contributions to advocacy and political efforts within certain limits. Under S.C. Code § 8-13-1322, individuals and entities may contribute up to $3,500 per calendar year to a political committee. SCPhA complies with all applicable state reporting and disclosure requirements.
SCPhA does not favor or disadvantage any member based on the amount of, or decision not to make, a contribution to the Future of Pharmacy Advocacy Fund.
Corporate Contributions
Corporate contributions are permitted in South Carolina.
If a contribution is made using a corporate check or corporate credit card, the contribution will be recorded and reported under the corporation’s name as required by state law.
If you wish for your contribution to be attributed to you personally, please use a personal check or personal credit card.
South Carolina requires reporting of contributor information (name and address) for contributions over $25, and SCPhA will follow all State Ethics Commission rules for disclosure.
