Declaration of Trust — South Carolina UTC Adopted
State-specific requirements for creating a Declaration of Trust in South Carolina.Create yours now →
Certificate of Trust · At a glance
South Carolina · summary of the record on file
South Carolina Code Title 62, Article 7 (South Carolina Trust Code), adopted 2005; SC Code § 62-7-1013 (certification of trust); SC Code § 33-53-10 (business trusts)Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: For real property transactions involving a certificate of trust, the certificate must be executed and acknowledged before a notary public or other official authorized to administer oaths, in a manner permitting recordation in the Office of the Register of Deeds or Clerk of Court.
- Witnesses: The South Carolina Trust Code does not require witnesses for trust execution.
- Recording: For real property transactions involving a certificate of trust, the certificate must be executed and acknowledged before a notary public or other official authorized to administer oaths, in a manner permitting recordation in the Office of the Register of Deeds or Clerk of Court.
- Source URL: https://www.scstatehouse.gov/code/t62c007.php
- Last verified: 2026-09-17
- Legal review: Not performed
Governing Statute
South Carolina Code Title 62, Article 7 (South Carolina Trust Code), adopted 2005; SC Code § 62-7-1013 (certification of trust); SC Code § 33-53-10 (business trusts)
Execution Requirements
The South Carolina Trust Code does not require witnesses for trust execution. The trust instrument must be signed by the settlor. For real property transactions involving a certificate of trust, the certificate must be executed and acknowledged before a notary public or other official authorized to administer oaths, in a manner permitting recordation in the Office of the Register of Deeds or Clerk of Court. Trust instruments affecting real property may be recorded, but general trust instruments are not required to be recorded.
Business Trust Treatment
South Carolina recognizes business trusts under SC Code § 33-53-10, which requires every business trust created at common law in the State or doing business in the State under an express trust instrument to record the instrument creating the trust with the Register of Deeds. Business trusts are treated as common law trusts with recording requirements and are subject to the South Carolina Trust Code provisions where applicable.
Favorable Trust Laws
South Carolina does not have a Domestic Asset Protection Trust (DAPT) statute. The rule against perpetuities applies, limiting trust duration to lives in being plus 21 years, except for cemetery care trusts (SC Code § 62-7-406). South Carolina imposes state income tax on trust income but has no separate state estate tax beyond the federal system. Spendthrift provisions are recognized under the Trust Code. The state provides a statutory certificate of trust form.
Unique Factors
South Carolina is notable for providing a detailed statutory form for certificates of trust in § 62-7-1013(k), which is uncommon among UTC states. The state does not have a DAPT statute, making it less favorable for asset protection compared to leading trust jurisdictions. The Trust Code was adopted in 2005 and is closely modeled on the Uniform Trust Code.
Certification of Trust in South Carolina
Under SC Code § 62-7-1013, a certification of trust must contain: (1) that the trust exists and the date the trust instrument was executed; (2) the identity of the settlor; (3) the identity and address of the currently acting trustee; (4) the powers of the trustee (may reference SCTC powers); (5) the revocability or irrevocability of the trust and the identity of any person holding a power to revoke; (6) the authority of cotrustees to sign or otherwise authenticate and whether all or less than all are required; (7) the manner of taking title to trust property. Must state that the trust has not been revoked, modified, or amended in any manner that would cause the representations to be incorrect. Need not contain the dispositive terms of a trust. A statutory form is provided in § 62-7-1013(k). For real property transactions, the certificate must be executed and acknowledged in a manner permitting recordation. A recipient may require excerpts designating the trustee and conferring power to act.
Already have a trust? You may also need a Certificate of Trust for South Carolina to prove its existence to banks and institutions.
How a Declaration of Trust works in South Carolina
A declaration of trust in South Carolina is the written instrument that creates a trust under South Carolina Code Title 62, Article 7 (South Carolina Trust Code), adopted 2005. The settlor states an intent to hold property for named beneficiaries and appoints a trustee to manage it. The trust instrument must be signed by the settlor. The South Carolina Trust Code does not require witnesses for trust execution. The trust becomes active when it is funded: real property moves by a new deed to the trustee, and bank and brokerage accounts are retitled in the name of the trust or trustee. A successor trustee named in the document takes over if the acting trustee steps down, becomes incapacitated, or dies. For real property transactions involving a certificate of trust, the certificate must be executed and acknowledged before a notary public or other official authorized to administer oaths, in a manner permitting recordation in the Office of the Register of Deeds or Clerk of Court. When proof of the trust is
Frequently asked questions
Does a South Carolina declaration of trust have to be notarized or witnessed?
Under the South Carolina Trust Code, the trust instrument does not require witnesses for trust execution. The trust instrument must be signed by the settlor. For real property transactions involving a certificate of trust, the certificate must be executed and acknowledged before a notary public or other official authorized to administer oaths, in a manner permitting recordation in the Office of the Register of Deeds or Clerk of Court. Trust instruments affecting real property may be recorded, but general trust instruments are not required to be recorded.
Can a South Carolina trust continue for many generations?
No, not indefinitely. The rule against perpetuities applies in South Carolina, limiting trust duration to lives in being plus 21 years, except for cemetery care trusts under SC Code § 62-7-406. South Carolina does not have a dynasty trust statute abolishing or extending the perpetuities period. The specific terms of the trust instrument and how the trust is administered still determine what happens in any particular case within these common law limits.
What goes in a certification of trust under SC Code § 62-7-1013?
The statute lists the contents: that the trust exists and the date the trust instrument was executed, the identity of the settlor, the identity and address of the currently acting trustee, the powers of the trustee (which may reference SCTC powers), whether the trust is revocable or irrevocable and the identity of any person holding a power to revoke, the authority of cotrustees to sign or otherwise authenticate and whether all or less than all are required, and the manner of taking title to trust property. The certification must state
How does South Carolina treat business trusts?
South Carolina recognizes business trusts under SC Code § 33-53-10, which requires every business trust created at common law in the State or doing business in the State under an express trust instrument to record the instrument creating the trust with the Register of Deeds. Business trusts are treated as common law trusts with recording requirements and are subject to the South Carolina Trust Code provisions where applicable. South Carolina does not have a comprehensive statutory business trust entity act comparable to the frameworks in Ohio or Pennsylvania.
Common mistakes
Common issues include assuming South Carolina law requires witnesses for trust execution (it does not, though the settlor must sign the instrument), and leaving the trust unfunded so that property never actually moves into it through a new deed or retitled accounts. A frequent mix-up is the rule against perpetuities: South Carolina has not abolished or extended the RAP, so trust duration is limited to lives in being plus 21 years, except for cemetery care trusts under § 62-7-406. People also assume South Carolina is favorable for asset protection, but the state does not have a Domestic Asset Protection Trust (DAPT) statute. The state does provide a statutory form for certificates of trust in § 62-7-1013(k), which is uncommon among UTC states and should be used when available. For real property transactions, the certificate must be executed and acknowledged in
South Carolina notes
South Carolina operates under South Carolina Code Title 62, Article 7 (South Carolina Trust Code), adopted 2005. Certification of trust contents are set by SC Code § 62-7-1013, and a statutory form is provided in § 62-7-1013(k), which is uncommon among UTC states. South Carolina does not have a Domestic Asset Protection Trust (DAPT) statute, making it less favorable for asset protection compared to leading trust jurisdictions. The rule against perpetuities applies, limiting trust duration to lives in being plus 21 years, except for cemetery care trusts under § 62-7-406. South Carolina imposes state income tax on trust income but has no separate state estate tax beyond the federal system. Spendthrift provisions are recognized under the Trust Code. South Carolina recognizes business trusts under SC Code § 33-53-10, which requires recording of the business trust instrument with the Register of Deeds.