2021-04-202021-04-202021-02-10https://dc.statelibrary.sc.gov/handle/10827/36885The purpose of a Revenue Ruling is to provide guidance to the public. It is an advisory opinion issued to apply principles of tax law to a set of facts or general category of taxpayers. It is the Department’s position until superseded or modified by a change in statute, regulation, court decision, or another Department advisory opinion.application/pdfDocumentCopyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))South Carolina Department of Revenue--PeriodicalsTax credits--South CarolinaIncome tax deductions for charitable contributions--South CarolinaAdvisory opinions--South CarolinaText