QUALIFIED CONSERVATION CONTRIBUTION CREDIT: For taxpayers donating a qualifying gift of land for conservation or a qualified conservation contribution of a real property interest. (TC-19)
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).