1350                          STATE OF SOUTH CAROLINA 
                                   DEPARTMENT OF REVENUE                                         SC SCH.TC-19
              CREDIT FOR A GIFT OF LAND FOR CONSERVATION OR                                               (Rev. 7/23/19) 
                                                                                                               3369
                                   A QUALIFIED CONSERVATION CONTRIBUTION 
 dor.sc.gov                         OF REAL PROPERTY
                                                                                                          20
Name                                                                                                       SSN or FEIN

  1.  Amount of the qualifying contribution of land located in South Carolina. (See instructions.) ..  1. $ 
                                                                                                           
  2.  Multiply line 1 by 25%.............................................................. 2.             $ 
                                                                                                           
  3.  Multiply the number of acres contributed (reduced by number of wetland acres within the              
  intertidal zone) by $250 ............................................................ 3.  $ 
                                                                                                           
  4.  Enter the lesser of line 2 or line 3 .................................................... 4.        $ 
                                                                                                           
  5.  Credit carried forward from prior years ...............................................    5.  $ 
                                                                                                           
  6.  Add lines 4 and 5  .................................................................    6.  $ 
                                                                                                           
  7.  Yearly limitation ...................................................................    7.  $           52,500
                                                                                                           
  8.  Enter the lesser of line 6 or line 7 ....................................................    8.  $ 
                                                                                                           
  9.  Enter your current year tax liability ...................................................    9.  $ 
                                                                                                           
10.  Enter the lesser of line 8 or 9. This is the amount of credit available for this year ...........  10.  $ 
                                                                                                           
11.  Subtract line 10 from line 6. This amount may be carried forward until used ...............  11.  $

                                   INSTRUCTIONS

Line 1: Enter the amount of the qualified contribution of land located in South Carolina. The amount of the qualified 
contribution is the value of the “gift of land for conservation” or “qualified real property interest” located in South Carolina 
that is eligible for a charitable contribution under Internal Revenue Code (IRC) Section 170 and meets the requirements of 
SC Code Section 12-6-5590. "Qualified real property interest” is defined in IRC Section 170(h). A “gift of land for 
conservation” is a charitable contribution of fee simple title property given for conservation purposes as defined in Section 
170(h)(4)(A) to a qualified conservation organization as described in Section 170(h)(3). 
 
Line 3: The credit is limited to $250 per acre. Wetland acreage lying within the intertidal zone does not count towards the 
calculation of this per acre cap.  
 
Line 7: This credit is limited to $52,500 for a taxpayer in any single tax year.  
 
Line 10: This credit can be used along with other credits to offset any Income Tax owed by the person or entity claiming 
the credit. Any amounts not used because the credit is greater than the current year tax liability may be carried forward to 
succeeding years. The credit cannot be used against Corporation License Fee or any other fees.  
 
Transfers 
 
Unused credit may be transferred, devised, or distributed, with or without consideration, in accordance with SC Code 
Section 12-6-3515.  To request approval of a credit transfer, see SC Revenue Procedure #08-1 at            dor.sc.gov/policy. 
The credit must be claimed on a tax return before it can be transferred. 
 
Transferees begin at line 4.  Attach to your return a copy of the SCDOR letter approving the credit transfer. 
 
How to Submit 
 
If filing by paper, attach this to your Income Tax return. If filing online, keep a copy with your tax records.

     33691023

Donative Intent 
 
Donative intent requires the donor to be motivated by charity rather than economic benefit. Your donation does not qualify 
if it is made: 
 
 1.  to comply with any state or federal environmental or other regulatory requirement  
 2.  for the purpose of obtaining road, water, or sewer services  
 3.  to obtain a grant, subdivision, building, zoning, environmental, mitigation, or similar permit or approval from any 
 government. 
   
This does not include extraordinary circumstances. The SCDOR will examine the contribution and related transactions to 
determine if it is made with donative intent. 
 
Forestry and Silvacultural Practices 
 
If forestry or silvacultural practices take place on the property, your contribution is still eligible if: 
 
 1.  the practices conform to Best Management Practices established by the South Carolina Forestry Commission 
 existing either when the conservation contribution is made or when the particular forestry or silvacultural practice 
 takes place; 
 2.  the conservation contribution on a real property interest meets the requirements of IRC Section 170(h) and 
 applicable regulations for a "qualified conservation contribution" of a "qualified real property interest"; and 
 3.  you provide the SCDOR with the necessary information to determine that you would otherwise be eligible for the 
 deduction allowed under Section 170(h).  
 
The amount of the credit is 25% of the contribution that would have qualified if the silvacultural and forestry activities had 
not been performed on the real property interest, subject to the credit conditions and limitations. 
 
Attribution Rules 
 
IRC Section 267 attribution rules apply in computing per acre and per taxpayer limitation.

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.