A steady increase in supply and demand for SC state income tax credits (SC Tax Credits) led to the creation of Tax Credit Marketplace, LLC (TCM) as a new market for (1) Qualified investors/buyers wanting to invest in SC Tax Credits to minimize their SC income tax liability; and (2) property owners and developers who have excess SC Tax Credits they wish to sell, thereby infusing cash into their real estate projects. TCM is now the SC leader in educating developers, property owners, investors and their advisors about the benefits of buying and selling SC Tax Credits and, in the process, TCM has simplified an inefficient market. To date TCM has facilitated the transfer of more than $50 million in SC Tax Credits. Brought about by forward thinking legislation and enacted through South Carolina’s four Revitalization Acts, property owners or developers generate SC Tax Credits by completing qualifying rehabilitation and development projects in South Carolina (“Projects”) in accordance with such Acts. TCM has made it simple for all levels of Qualified Buyers to invest in SC Tax Credits. “Qualified” buyers/investors may be corporations, insurance companies, banks or individuals who are Accredited Investors. TCM establishes an annual fund (“Fund”) to invest in these credit-generating Projects, and the Fund is allocated a Project’s SC Tax Credits. Qualified Buyers/investors purchase units in the Fund and are allocated a portion of the Fund’s SC Tax Credits. Qualified buyers/investors who receive information on available SC Tax Credits are not obligated to purchase SC Tax Credits. For more information about investing in SC Tax Credits or to determine if your real estate project may generate SC Tax Credits, visit www.taxcreditmp.com or call 844-825-4337.