S.C. Code Ann. § 44-28-20

For the purpose of this chapter "a self-sufficiency trust" means a trust created by a nonprofit corporation exempt from federal income taxes pursuant to Section 501(c)(3) of the Internal Revenue Code of 1986 and organized for purposes of providing care or treatment of one or more developmentally disabled, mentally ill, or physically handicapped persons eligible for services of the Office of Intellectual and Developmental Disabilities, Office of Mental Health, or the State Agency of Vocational Rehabilitation.