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Why Invest In Tax Credits?

Utilizing SC Tax Credits allows Qualified Buyers a dollar-for-dollar reduction in South Carolina income tax liability. Qualified Buyers pay less than par when buying SC Tax Credits and redeem at par, generating an attractive short term return.

WHO May BUY SC Tax Credits?

Only Accredited Investors* may invest in the Fund in order to obtain SC Tax Credits. Corporations or individuals who have income of $250,000 or more and have South Carolina income tax liabilities are well-positioned to reap the benefits of SC Tax Credits.  In addition banks and insurance companies may benefit from certain, but not all, SC Tax Credits.  


*As defined in Rule 501 of Regulation D promulgated under the Securities Act Of 1933. The Definition of an Accredited Investor may be found at (http://www.sec.gov/answers/accred.htm), but is generally known as a person whose individual net worth or joint net worth with that person’s spouse at the time of his or her purchase exceeds $1,000,000 (excluding the value of his or her primary residence); or a person who had an individual income in excess of $200,000 in each of the two most recent years or joint income with that person’s spouse in excess of $300,000 in each of those years and has a reasonable expectation of reaching the same income level in the current year. This information is subject to verification and/or change.