SC SCH TC 51: Venison for Charity Credit (Revision 2020-08)
South Carolina · South Carolina DOR · Used for tax years 2024, 2025, 2026
South Carolina Schedule TC-51 calculates the nonrefundable Venison for Charity Income Tax credit for licensed or permitted meat packers, butchers, and processing plants. It reports the number of deer carcasses processed and donated and calculates the allowable credit at $75 per c
Who files this form
Use SC SCH. TC-51 to claim the Venison for Charity Credit if you are a meat packer, butcher, or processing plant that meets all of these conditions:
- You held a South Carolina or USDA license or permit when the deer meat was processed for donation.
- You had a valid contract during the tax year with a nonprofit organization to process deer for donation.
- The contract required distribution to a charitable organization that distributes food to the needy.
- No portion of the donated deer was used by a commercial enterprise.
Processing must take place in a licensed or permitted establishment.
What you'll need
To complete the schedule, have your name, SSN or FEIN, and the number of deer carcasses processed and donated under the qualifying contract. Individual taxpayers must provide their Social Security Number.
The form requires a valid contract with a nonprofit organization and a qualifying license or permit. It does not direct you to attach copies of those documents.
Individuals enter the credit on SC1040TC. Corporations enter it on SC1120TC.
How to file
- Enter your name and SSN or FEIN.
- Answer the eligibility questions. Follow any instruction to stop if you do not qualify.
- Enter the number of qualifying deer carcasses on line 1.
- Multiply line 1 by the $75 credit per carcass on line 2. Enter the allowable credit on line 3.
- Individuals enter the credit on SC1040TC. Corporations enter it on SC1120TC.
If you file on paper, attach SC SCH. TC-51 to your Income Tax return. If you file electronically, keep a copy with your tax records.
Common mistakes
- Claiming the credit without the required license or permit, nonprofit contract, or required charitable distribution. The form tells you to stop if any of these conditions is not met.
- Claiming the credit when any portion of the donated deer was used by a commercial enterprise. This disqualifies the donation from the credit.
- Claiming the credit in a different year. You must claim it in the year it is earned.
- Carrying unused credit forward. The form does not allow this.
- Forgetting to attach the schedule to a paper return or keep a copy with your records when filing electronically.
- Leaving out your Social Security Number if you are an individual taxpayer. Providing it is mandatory.
Questions people ask
How much is the credit?
The credit is $75 for each deer carcass processed and donated under the qualifying contract for tax years 2015 and after.
Is the credit refundable, and can I carry unused credit forward?
No. The credit is nonrefundable, and unused credit cannot be carried forward. You must claim it in the year it is earned.
What counts as processing?
Processing includes skinning, cutting, boning, grinding, packaging, or other butchering tasks needed to prepare the meat for distribution and consumption. It must take place in a licensed or permitted establishment.
Can I claim the credit if a business used some of the donated deer?
No. The credit is not allowed if any portion of the donated deer was used by a commercial enterprise.