<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-14T14:31:12-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>570568919</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CANTEY TILLER PIERCE &amp; GREEN LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 862</AddressLine1Txt>
        <CityNm>CAMDEN</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29021</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>932287377</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTH CAROLINA AMERICAN REV TRUST</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <PhoneNum>8436554683</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 2552</AddressLine1Txt>
        <CityNm>CAMDEN</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29020</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WESLEY HERNDON</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>8436554683</PhoneNum>
      <SignatureDt>2024-05-09</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>WESLEY</PersonFirstNm>
        <PersonLastNm>HERNDON</PersonLastNm>
      </PersonFullName>
      <SSN>888008888</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JANET M PIERCE</PreparerPersonNm>
      <PTIN>P00498837</PTIN>
      <PhoneNum>8034321436</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>17600</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>17600</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>17600</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>10672</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>1336</OtherExpensesTotalAmt>
      <TotalExpensesAmt>12008</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5592</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesEOYAmt>5592</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>46592</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>46592</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>41000</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>5592</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO MARSHAL ITEMS, COLLECTIONS, DATABASES, INTELLECTUAL PROPERTY, AND ITEMS OF HISTORICAL AND EDUCATIONAL SIGNIFICANCE TO THE REVOLUTIONARY ERA IN SOUTH CAROLINA, AND TO MAKE THOSE BOOKS, INTELLECTUAL PROPERTY, DATABASES, AND MATERIAL ITEMS AVAILABLE, WITHOUT CHARGE, TO THE CITIZENS OF SOUTH CAROLINA AND OTHERS WHO MAY FIND THE AFOREMENTIONED INFORMATION USEFUL OR BENEFICIAL.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO MARSHAL ITEMS, COLLECTIONS, DATABASES, INTELLECTUAL PROPERTY, AND ITEMS OF HISTORICAL AND EDUCATIONAL SIGNIFICANCE TO THE REVOLUTIONARY ERA IN SOUTH CAROLINA, AND TO MAKE THOSE BOOKS, INTELLECTUAL PROPERTY, DATABASES, AND MATERIAL ITEMS AVAILABLE, WITHOUT CHARGE, TO THE CITIZENS OF SOUTH CAROLINA AND OTHERS WHO MAY FIND THE AFOREMENTIONED INFORMATION USEFUL OR BENEFICIAL.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>9413</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>9413</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM PERSONS</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN ALLISON</PersonNm>
        <TitleTxt>VICE-CHAIRMA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GEN JULIAN BURNS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CORINNE HOCH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WESLEY HERNDON</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>WESLEY HERNDON</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 2552</AddressLine1Txt>
          <CityNm>CAMDEN</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29020</ZIPCd>
        </USAddress>
        <PhoneNum>8436554683</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>17600</CurrentTaxYearAmt>
        <TotalAmt>17600</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearAmt>17600</CurrentTaxYearAmt>
        <TotalAmt>17600</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>17600</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>17600</CurrentTaxYearAmt>
        <TotalAmt>17600</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 177 SUPPLIES 226 INS 933 TOTAL 1,336</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DEFERRED REVENUE 0 41,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO MARSHAL ITEMS, COLLECTIONS, DATABASES, INTELLECTUAL PROPERTY, AND ITEMS OF HISTORICAL AND EDUCATIONAL SIGNIFICANCE TO THE REVOLUTIONARY ERA IN SOUTH CAROLINA, AND TO MAKE THOSE BOOKS, INTELLECTUAL PROPERTY, DATABASES, AND MATERIAL ITEMS AVAILABLE, WITHOUT CHARGE, TO THE CITIZENS OF SOUTH CAROLINA AND OTHERS WHO MAY FIND THE AFOREMENTIONED INFORMATION USEFUL OR BENEFICIAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>TO MARSHAL ITEMS, COLLECTIONS, DATABASES, INTELLECTUAL PROPERTY, AND ITEMS OF HISTORICAL AND EDUCATIONAL SIGNIFICANCE TO THE REVOLUTIONARY ERA IN SOUTH CAROLINA, AND TO MAKE THOSE BOOKS, INTELLECTUAL PROPERTY, DATABASES, AND MATERIAL ITEMS AVAILABLE, WITHOUT CHARGE, TO THE CITIZENS OF SOUTH CAROLINA AND OTHERS WHO MAY FIND THE AFOREMENTIONED INFORMATION USEFUL OR BENEFICIAL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
