South Carolina Conservation Credit Exchange
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  • Save money on your state income taxes
  • Replace quarterly estimated payments
  • Influence how your state tax dollars are spent
  • Know that your purchase supports conservation in
    South Carolina
You purchase conservation credits at a discount to the face value you claim on your state income tax return. Use credits in a year that you have high tax liability, or make it a habit and reduce the cost of your state income taxes annually. Taxpayers may use conservation credits to the full extent of their state income tax liability up to $52,500 in any one year. Any unused portion may be carried forward.
Six reasons conservation tax credit holders work with us:

Focus – We are the only organization chartered for the sole purpose of making a market in South Carolina Conservation Tax Credits.

Competitive Price – The Conservation Credit Exchange works to find credits for you and educate potential sellers of the costs and benefits of selling credits.

Professional Assistance – Unlike other states that currently allow the transfer of conservation tax credits, South Carolina requires not only notification to the state but also approval of the transfer before you can proceed. We work through the South Carolina Department of Revenue process to obtain approval.

Value – We are the one-stop-shop for transferring conservation credits. We review credits to see if they meet our rigorous processes and we work with the Department of Revenue to gain approval. In short, we do the work for you.

Credibility – While no organization can guarantee that the IRS won’t challenge the value of conservation donations. We add vast experience and understanding about conservation easements, land trusts and tax law. Our added level of review and credibility offers a higher degree of confidence to you – and to others – that the conservation donation is both in keeping with the IRS and South Carolina tax code and is appropriately valued.

Timeliness – We will ensure that your credit transaction is completed in a timely fashion.
Example of Savings
Adj. Gross Income SC Tax Liability* Paid at 15%
$250,000 $17,000 $14,450 $2,550
$350,000 $24,000 $20,400 $3,600
$500,000 $34,500 $29,300 $5,200
$600,000 $41,500 $35,275 $6,225
$750,000 $52,000 $44,200 $7,800
*Assumes joint filers, 2 exemptions, standard deduction
Buyer Steps for Consideration of Purchase of Tax Credits

Step 1: Download, complete and print the following form:  Buyer Form

Step 2: Review all aspects of the agreement then initial, sign and date the completed form.

Step 3: Fax or Email the form as an attachment using the fax number or email address listed on the form.

Step 4: We contact you to confirm receipt of your bid.  If your bid is accepted by a seller, we begin processing the transfer of credits.  It generally takes 3-4 weeks to complete the transfer.  At this point, you will be asked to submit a check in the name of the seller which we hold until we have received the authorization from the SC Dept of Revenue to claim the credits on your tax return. 

South Carolina Conservation Credit Exchange helps owners of credits connect with potential buyers.  The Exchange does not offer tax advice.  Both buyers and sellers of credits must rely on their own tax advisors to advise them as to the technical aspects of the sale, purchase and use of credits.

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“Not only do credit buyers save money, but by voting with their dollars, participants make a powerful statement about how much they value South Carolina’s natural assets,” notes Robin Underwood, CFA


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You keep your federal deducation for state income tax paid


SC Dept of Revenue Procedural Bulletin


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