{"id":4636,"date":"2017-09-25T14:23:43","date_gmt":"2017-09-25T18:23:43","guid":{"rendered":"http:\/\/www.namonarchs.org\/?p=4636"},"modified":"2022-03-30T17:16:39","modified_gmt":"2022-03-30T21:16:39","slug":"conservation-tax-credit-program","status":"publish","type":"post","link":"https:\/\/www.namonarchs.org\/es\/programas-de-incentivos\/conservation-tax-credit-program\/","title":{"rendered":"Conservation Tax Credit Program"},"content":{"rendered":"<p>El Programa de Cr\u00e9ditos Fiscales en Favor de la Conservaci\u00f3n (<em>Conservation Tax Credit Program<\/em>) de Carolina del Sur fue concebido para otorgar incentivos fiscales a \u201cparticulares que donen tierras que cumplan con las condiciones o provean servidumbres ecol\u00f3gicas de conservaci\u00f3n\u201d a una \u201corganizaci\u00f3n conservacionista que re\u00fana los requisitos\u201d para fomentar el resguardo de la tierra en la entidad.<\/p>\n<p>El programa forma parte de la Ley de Incentivos en Favor de la Conservaci\u00f3n (<em>Conservations Incentive Act<\/em>), \u201cordenamiento que permite a un contribuyente \u2014con derecho a recibir y reclamar una deducci\u00f3n de impuestos federales por contribuciones ben\u00e9ficas por la donaci\u00f3n de un terreno con fines de conservaci\u00f3n o por una contribuci\u00f3n aprobada en aras de la conservaci\u00f3n (servidumbre ecol\u00f3gica) efectuada despu\u00e9s del 31 de mayo de 2001\u2014 reclamar un cr\u00e9dito en el impuesto sobre la renta equivalente a 25 por ciento del valor total del objeto del donativo\u201d (SCDR, 2008).<\/p>\n<p>\u201cEl cr\u00e9dito no podr\u00e1 rebasar los 250 d\u00f3lares estadounidenses ($EU) por acre (0.4 hect\u00e1reas) de propiedad cubierta y el cr\u00e9dito total utilizado por el contribuyente no puede exceder los $EU150,000\u201d (SCLSA, 2011). Cabe se\u00f1alar que hasta antes de 2012, el monto total m\u00e1ximo asignable era de $EU52,500 al a\u00f1o.<\/p>\n<p>Los cr\u00e9ditos por acciones de conservaci\u00f3n que no se utilicen \u201cpodr\u00e1n transferirse hasta que se los aplique\u201d y \u201cpodr\u00e1n transferirse, legarse o distribuirse \u2014con compensaci\u00f3n o sin ella\u2014 a otro contribuyente, previa notificaci\u00f3n por escrito al Departamento de Recaudaci\u00f3n de Impuestos de Carolina del Sur (<em>South Carolina Department of Revenue<\/em>, SCDR) y la autorizaci\u00f3n de la dependencia\u201d (SCDR, 2008).<\/p>\n<ul>\n<li>SCLSA (2011), \u201cBill Amendment\u201d, South Carolina Legislative Services Agency [Oficina de Servicios Legislativos de Carolina del Sur], en: <a href=\"http:\/\/www.scstatehouse.gov\/query.php?search=DOC&amp;searchtext=Ann%25&amp;category=LEGISLATION&amp;session=0&amp;conid=7054704&amp;result_pos=2100&amp;keyval=1190146&amp;numrows=50\">www.scstatehouse.gov\/query.php?search=DOC&amp;searchtext=Ann%25&amp;category=LEGISLATION&amp;session=0&amp;conid=7054704&amp;result_pos=2100&amp;keyval=1190146&amp;numrows=50<\/a>.<\/li>\n<li>SCDR (2008), <em>SC Revenue Procedure #08-1<\/em>, State of South Carolina Department of Revenue; disponible en: <a href=\"http:\/\/www.conservesc.com\/documents\/SCTaxRevenueBulletin041508.pdf\">www.conservesc.com\/documents\/SCTaxRevenueBulletin041508.pdf<\/a>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>El Programa de Cr\u00e9ditos Fiscales en Favor de la Conservaci\u00f3n (Conservation Tax Credit Program) de Carolina del Sur fue concebido para otorgar incentivos fiscales a \u201cparticulares que donen tierras que cumplan con las condiciones o provean servidumbres ecol\u00f3gicas de conservaci\u00f3n\u201d a una \u201corganizaci\u00f3n conservacionista que re\u00fana los requisitos\u201d para fomentar el resguardo de la tierra [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[907,896],"tags":[868],"class_list":["post-4636","post","type-post","status-publish","format-standard","hentry","category-incentivos-fiscales","category-programas-de-incentivos","tag-incentivo-fiscal","agency_type-estatal","publication_type-sitio-web","country-estados-unidos","region-sureste","organization-departamento-de-recaudacion-de-impuestos-de-carolina-del-sur","languages-ingles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Conservation Tax Credit Program - Herramientas para la conservaci\u00f3n de la mariposa monarca<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.namonarchs.org\/incentive-programs\/conservation-tax-credits\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Conservation Tax Credit Program - Herramientas para la conservaci\u00f3n de la mariposa monarca\" \/>\n<meta property=\"og:description\" content=\"El Programa de Cr\u00e9ditos Fiscales en Favor de la Conservaci\u00f3n (Conservation Tax Credit Program) de Carolina del Sur fue concebido para otorgar incentivos fiscales a \u201cparticulares que donen tierras que cumplan con las condiciones o provean servidumbres ecol\u00f3gicas de conservaci\u00f3n\u201d a una \u201corganizaci\u00f3n conservacionista que re\u00fana los requisitos\u201d para fomentar el resguardo de la tierra [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.namonarchs.org\/incentive-programs\/conservation-tax-credits\/\" \/>\n<meta property=\"og:site_name\" content=\"Herramientas para la conservaci\u00f3n de la mariposa monarca\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-25T18:23:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-30T21:16:39+00:00\" \/>\n<meta name=\"author\" content=\"monarchs_adm\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"monarchs_adm\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.namonarchs.org\\\/incentive-programs\\\/conservation-tax-credits\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.namonarchs.org\\\/incentive-programs\\\/conservation-tax-credits\\\/\"},\"author\":{\"name\":\"monarchs_adm\",\"@id\":\"https:\\\/\\\/www.namonarchs.org\\\/fr\\\/#\\\/schema\\\/person\\\/6659a68b6c819cbdd06a321ba5ab655f\"},\"headline\":\"Conservation Tax Credit Program\",\"datePublished\":\"2017-09-25T18:23:43+00:00\",\"dateModified\":\"2022-03-30T21:16:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.namonarchs.org\\\/incentive-programs\\\/conservation-tax-credits\\\/\"},\"wordCount\":343,\"keywords\":[\"incentivo fiscal\"],\"articleSection\":[\"Incentivos fiscales\",\"Programas de incentivos\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.namonarchs.org\\\/incentive-programs\\\/conservation-tax-credits\\\/\",\"url\":\"https:\\\/\\\/www.namonarchs.org\\\/incentive-programs\\\/conservation-tax-credits\\\/\",\"name\":\"Conservation Tax Credit Program - Herramientas para la conservaci\u00f3n de la mariposa monarca\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.namonarchs.org\\\/fr\\\/#website\"},\"datePublished\":\"2017-09-25T18:23:43+00:00\",\"dateModified\":\"2022-03-30T21:16:39+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.namonarchs.org\\\/fr\\\/#\\\/schema\\\/person\\\/6659a68b6c819cbdd06a321ba5ab655f\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.namonarchs.org\\\/incentive-programs\\\/conservation-tax-credits\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.namonarchs.org\\\/incentive-programs\\\/conservation-tax-credits\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.namonarchs.org\\\/incentive-programs\\\/conservation-tax-credits\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.namonarchs.org\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Conservation Tax Credit Program\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.namonarchs.org\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.namonarchs.org\\\/fr\\\/\",\"name\":\"Herramientas para la conservaci\u00f3n de la mariposa monarca\",\"description\":\"Monarch conservation temporary subtitle\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.namonarchs.org\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.namonarchs.org\\\/fr\\\/#\\\/schema\\\/person\\\/6659a68b6c819cbdd06a321ba5ab655f\",\"name\":\"monarchs_adm\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a8f608e33cee97f3c3c65bd1a9f0c7bf3e6726944b6bfc60ad0a39ccaf49f67a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a8f608e33cee97f3c3c65bd1a9f0c7bf3e6726944b6bfc60ad0a39ccaf49f67a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a8f608e33cee97f3c3c65bd1a9f0c7bf3e6726944b6bfc60ad0a39ccaf49f67a?s=96&d=mm&r=g\",\"caption\":\"monarchs_adm\"},\"url\":\"https:\\\/\\\/www.namonarchs.org\\\/es\\\/author\\\/monarchs_adm\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Conservation Tax Credit Program - Herramientas para la conservaci\u00f3n de la mariposa monarca","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.namonarchs.org\/incentive-programs\/conservation-tax-credits\/","og_locale":"es_MX","og_type":"article","og_title":"Conservation Tax Credit Program - Herramientas para la conservaci\u00f3n de la mariposa monarca","og_description":"El Programa de Cr\u00e9ditos Fiscales en Favor de la Conservaci\u00f3n (Conservation Tax Credit Program) de Carolina del Sur fue concebido para otorgar incentivos fiscales a \u201cparticulares que donen tierras que cumplan con las condiciones o provean servidumbres ecol\u00f3gicas de conservaci\u00f3n\u201d a una \u201corganizaci\u00f3n conservacionista que re\u00fana los requisitos\u201d para fomentar el resguardo de la tierra [&hellip;]","og_url":"https:\/\/www.namonarchs.org\/incentive-programs\/conservation-tax-credits\/","og_site_name":"Herramientas para la conservaci\u00f3n de la mariposa monarca","article_published_time":"2017-09-25T18:23:43+00:00","article_modified_time":"2022-03-30T21:16:39+00:00","author":"monarchs_adm","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"monarchs_adm","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.namonarchs.org\/incentive-programs\/conservation-tax-credits\/#article","isPartOf":{"@id":"https:\/\/www.namonarchs.org\/incentive-programs\/conservation-tax-credits\/"},"author":{"name":"monarchs_adm","@id":"https:\/\/www.namonarchs.org\/fr\/#\/schema\/person\/6659a68b6c819cbdd06a321ba5ab655f"},"headline":"Conservation Tax Credit Program","datePublished":"2017-09-25T18:23:43+00:00","dateModified":"2022-03-30T21:16:39+00:00","mainEntityOfPage":{"@id":"https:\/\/www.namonarchs.org\/incentive-programs\/conservation-tax-credits\/"},"wordCount":343,"keywords":["incentivo fiscal"],"articleSection":["Incentivos fiscales","Programas de incentivos"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.namonarchs.org\/incentive-programs\/conservation-tax-credits\/","url":"https:\/\/www.namonarchs.org\/incentive-programs\/conservation-tax-credits\/","name":"Conservation Tax Credit Program - Herramientas para la conservaci\u00f3n de la mariposa monarca","isPartOf":{"@id":"https:\/\/www.namonarchs.org\/fr\/#website"},"datePublished":"2017-09-25T18:23:43+00:00","dateModified":"2022-03-30T21:16:39+00:00","author":{"@id":"https:\/\/www.namonarchs.org\/fr\/#\/schema\/person\/6659a68b6c819cbdd06a321ba5ab655f"},"breadcrumb":{"@id":"https:\/\/www.namonarchs.org\/incentive-programs\/conservation-tax-credits\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.namonarchs.org\/incentive-programs\/conservation-tax-credits\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.namonarchs.org\/incentive-programs\/conservation-tax-credits\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.namonarchs.org\/es\/"},{"@type":"ListItem","position":2,"name":"Conservation Tax Credit Program"}]},{"@type":"WebSite","@id":"https:\/\/www.namonarchs.org\/fr\/#website","url":"https:\/\/www.namonarchs.org\/fr\/","name":"Herramientas para la conservaci\u00f3n de la mariposa monarca","description":"Monarch conservation temporary subtitle","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.namonarchs.org\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Person","@id":"https:\/\/www.namonarchs.org\/fr\/#\/schema\/person\/6659a68b6c819cbdd06a321ba5ab655f","name":"monarchs_adm","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/a8f608e33cee97f3c3c65bd1a9f0c7bf3e6726944b6bfc60ad0a39ccaf49f67a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a8f608e33cee97f3c3c65bd1a9f0c7bf3e6726944b6bfc60ad0a39ccaf49f67a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a8f608e33cee97f3c3c65bd1a9f0c7bf3e6726944b6bfc60ad0a39ccaf49f67a?s=96&d=mm&r=g","caption":"monarchs_adm"},"url":"https:\/\/www.namonarchs.org\/es\/author\/monarchs_adm\/"}]}},"_links":{"self":[{"href":"https:\/\/www.namonarchs.org\/es\/wp-json\/wp\/v2\/posts\/4636","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.namonarchs.org\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.namonarchs.org\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.namonarchs.org\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.namonarchs.org\/es\/wp-json\/wp\/v2\/comments?post=4636"}],"version-history":[{"count":0,"href":"https:\/\/www.namonarchs.org\/es\/wp-json\/wp\/v2\/posts\/4636\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.namonarchs.org\/es\/wp-json\/wp\/v2\/media?parent=4636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.namonarchs.org\/es\/wp-json\/wp\/v2\/categories?post=4636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.namonarchs.org\/es\/wp-json\/wp\/v2\/tags?post=4636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}