SC SCH TC 19: Qualified Conservation Contribution Credit (Revision 2019-07)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Schedule TC-19 calculates the Income Tax credit for a gift of land for conservation or a qualified conservation contribution of real property located in South Carolina. It reports the qualifying contribution, prior-year credit carryforwards, the credit available fo
Who files this form
Use SC SCH.TC-19 to claim the credit for a qualifying gift of land for conservation or a qualified conservation contribution of real property located in South Carolina.
The contribution must be eligible for a charitable contribution under Internal Revenue Code (IRC) Section 170 and meet SC Code Section 12-6-5590. A gift of land for conservation must be a charitable contribution of fee simple title for qualifying conservation purposes to a qualified conservation organization.
Recipients of transferred credits begin at line 4.
What you'll need
Have the following information ready to complete the form:
- Your name and SSN or FEIN. Individual taxpayers must provide their Social Security Number.
- The amount of the qualifying contribution of South Carolina land.
- The number of acres contributed, including how many are wetlands within the intertidal zone.
- Any credit carried forward from prior years.
- Your current-year tax liability.
If you received a transferred credit, attach a copy of the SCDOR letter approving the transfer to your return.
If forestry or silvacultural practices take place on the property, provide SCDOR with the information needed to determine that you would otherwise qualify for the deduction under IRC Section 170(h).
How to file
- Paper filing: Attach SC SCH.TC-19 to your Income Tax return.
- Online filing: Keep a copy of the form with your tax records.
- Transferred credits: Begin at line 4 and attach a copy of the SCDOR letter approving the transfer to your return.
For instructions on requesting approval of a credit transfer, see SC Revenue Procedure #08-1 at dor.sc.gov/policy.
Common mistakes
- Counting excluded acreage: Wetland acres within the intertidal zone do not count toward the $250-per-acre limit.
- Exceeding the annual limit: The credit is limited to $52,500 per taxpayer in a single tax year.
- Using the credit against fees: It cannot offset the Corporation License Fee or any other fees.
- Transferring an unclaimed credit: The credit must be claimed on a tax return before it can be transferred.
- Leaving out transfer approval: Recipients of transferred credits must attach the SCDOR approval letter to their return.
- Omitting an individual's SSN: Providing a Social Security Number is mandatory for individual taxpayers.
Questions people ask
How is the credit calculated?
Multiply the qualifying contribution by 25%. Then multiply the contributed acreage, excluding wetlands within the intertidal zone, by $250. Enter the smaller amount on line 4. Add any prior-year carryforward. The amount available for the year is limited to $52,500 and your current-year tax liability.
Can I carry unused credit forward?
Yes. Line 11 subtracts the credit available for the current year from the total on line 6. The remaining amount may be carried forward until used.
Can I use this credit with other credits?
Yes. It can be used with other credits to offset Income Tax owed by the person or entity claiming it. It cannot be used against the Corporation License Fee or other fees.
Does the reason for my donation matter?
Yes. You must be motivated by charity rather than economic benefit. A donation does not qualify if made to comply with state or federal environmental or other regulatory requirements, or to obtain road, water, or sewer services. Donations made to obtain government grants, permits, or approvals are also excluded, except in extraordinary circumstances. SCDOR examines the contribution and related transactions to determine whether there is donative intent.