﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-10-14T18:42:47-05:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>260793942</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>MARTIN SMITH &amp; COMPANY CPAS PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>1212 HAYWOOD ROAD BLDG 100</AddressLine1>
        <City>GREENVILLE</City>
        <State>SC</State>
        <ZIPCode>296152200</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>571120836</EIN>
      <Name>
        <BusinessNameLine1>GREATER GREER EDUCATION FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>GREA</NameControl>
      <Phone>8648773131</Phone>
      <USAddress>
        <AddressLine1>111 TRADE STREET</AddressLine1>
        <City>GREER</City>
        <State>SC</State>
        <ZIPCode>29651</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ALLEN SMITH</Name>
      <Title>PRESIDENT</Title>
      <Phone>8648773131</Phone>
      <DateSigned>2013-10-08</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>DAVID A SMITH</Name>
      <PTIN>P00045703</PTIN>
      <Phone>8642321040</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc1039100001">X</Organization501c3>
      <GrossReceiptsLessThan25000>X</GrossReceiptsLessThan25000>
      <GrossReceipts>63391</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>1000</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>62316</ProgramServiceRevenue>
      <OtherRevenueTotal>75</OtherRevenueTotal>
      <TotalRevenue>63391</TotalRevenue>
      <SalariesOtherCompEmplBenefits>3720</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>2080</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>42559</OtherExpensesTotal>
      <TotalExpenses>48359</TotalExpenses>
      <ExcessOrDeficitForYear>15032</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>52599</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>67631</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>52299</BOY>
        <EOY>67631</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>300</BOY>
        <EOY>0</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>52599</BOY>
        <EOY>67631</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>52599</BOY>
        <EOY>67631</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>TO PROVIDE FINANCIAL SUPPORT OF COMMUNITY EVENTS AND EDUCATIONAL OPPORTUNITIES.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>TO PROVIDE FINANCIAL AND STAFF SUPPORT FOR VARIOUS EDUCATIONAL OPPORTUNITIES TO SUPPORT AND PROMOTE THE GREER AREA</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>42978</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>42978</TotalProgramServiceExpenses>
      <InfoInScheduleOPartIV>X</InfoInScheduleOPartIV>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARGARET BURCH</PersonName>
        <Title>CHAIRMAN</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>VIC GROUT</PersonName>
        <Title>VICE-CHAIRMAN</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BRIAN SPONAUGLE</PersonName>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BUNNY RICHARDSON</PersonName>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LAURI ASHMORE</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TRAVIS OLMERT</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DAVID DOLGE</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JULIE MCMAKIN</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BEN DILLARD</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BRENT GARRETT</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DR NANCY WELCH</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ERIC TONNSEN</PersonName>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>SC</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>OFFICE</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>111 TRADE STREET</AddressLine1>
          <City>GREER</City>
          <State>SC</State>
          <ZIPCode>29651</ZIPCode>
        </AddressUS>
        <TelephoneNumber>8648773131</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>6700</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1770</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>7575</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2200</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1000</CurrentTaxYear>
        <Total>19245</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>6700</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1770</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>7575</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2200</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1000</CurrentTaxYear>
        <Total>19245</Total>
      </Total170>
      <PublicSupportTotal170>19245</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>150</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>109</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>98</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>81</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>75</CurrentTaxYear>
        <Total>513</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>19758</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>188855</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.97400</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.99150</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>OTHER REVENUE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 8</ReturnReference>
        <Explanation>DESCRIPTION: INTEREST INCOME . AMOUNT: 75.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: GRANTS AND SCHOLARSHIPS . AMOUNT: 20,900. DESCRIPTION: EDUCATIONAL AND PROJECT EXPENSES . AMOUNT: 8,418. DESCRIPTION: GALA EXPENSES . AMOUNT: 12,036. DESCRIPTION: LIABILITY INSURANCE . AMOUNT: 1,125. DESCRIPTION: GENERAL AND ADMINISTRATIVE EXPENSES . AMOUNT: 80. TOTAL TO FORM 990-EZ, LINE 16: 42,559.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>DESCRIPTION: ACCOUNTS RECEIVABLE . BEG. OF YEAR AMOUNT: 300. END OF YEAR AMOUNT: 0.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <Declaration>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</Declaration>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>