1350                                            STATE OF SOUTH CAROLINA 
                                             DEPARTMENT OF REVENUE                                                          SC SCH.TC-5
                                                                                                                            (Rev. 7/30/19)
                                      SCENIC RIVERS TAX CREDIT                                                                   3239
 dor.sc.gov                                                                                                                 20
Name                                                                                                                        SSN or FEIN

Date of donation (MM-DD-YYYY) 
 
Location of property  
 
1.  Donation of property with easement 
 
     A.  Fair market value of land before donation 
      
     B.  Fair market value of land after donation 
      
     C.  Value of donation (subtract line B from line A) 
      
2.   Donation of fee simple 
 
3.   Donation total (add line 1C and line 2) 

4.   Credits:                                Tax Year            Amount

      A.      Credit taken in                            is   $ 
               
      B.      Credit taken in                            is   $ 
               
      C.      Credit taken in                            is   $ 
               
      D.      Credit taken in                            is   $ 
               
      E.      Credit taken in                            is   $

      Total credits (should not exceed donation total)   $

5.   Company or individual that assessed fair market values

                                                      INFORMATION
A landowner who donates a perpetual easement to the state of South Carolina under the Scenic Rivers Program (Title 49, Chapter 29) is 
eligible for a state Income Tax credit. The credit is equal to the fair market value of the easement granted, which is the difference between the 
fair market value of the property before the easement and the fair market value of the property after the easement. Land subject to a permanent 
easement becomes exempt from all Property Taxes. A donor of land in fee simple is eligible for a state Income Tax credit equal to the value of 
the fee donated. For both types of donations, the donor may choose to take the deduction during any one year in the five-year period following 
the donation, or in proportionate amounts during the five-year period. The value of the fee or easement must be assessed at the time  of the 
donation.  
 
If filing by paper, attach this form to your Income Tax return. If filing electronically, keep a copy with your tax records.

Social Security Privacy Act Disclosure 
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer.  42 U.S.C 405(c)(2)(C)(i) permits a state 
to use an individual's Social Security Number as means of identification in administration of any tax.  SC Regulation 117-201 mandates that any person 
required to make a return to the SCDOR must provide identifying numbers, as prescribed, for securing proper identification. Your Social Security 
Number is used for identification purposes. 
The Family Privacy Protection Act 
Under the Family Privacy Protection Act, the collection of personal information from citizens by the SCDOR is limited to the information necessary for the 
SCDOR to fulfill its statutory duties.  In most instances, once this information is collected by the SCDOR, it is protected by law from public disclosure.  In 
those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents such information from being used by third parties 
for commercial solicitation purposes. 
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