<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-02-23T14:01:26-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JB MERRITT &amp; ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>220 SWARTZ RD</AddressLine1Txt>
        <CityNm>LEXINGTON</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29072</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>273715496</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTH CAROLINA HISTORIC AVIATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <PhoneNum>8034001921</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3100 DEVINE STREET</AddressLine1Txt>
        <CityNm>COLUMBIA</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29205</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KATHERINE CUDDY</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8034001921</PhoneNum>
      <SignatureDt>2024-02-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KATHERINE</PersonFirstNm>
        <PersonLastNm>CUDDY</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOHN B MERRITT CPA</PreparerPersonNm>
      <PTIN>P01253118</PTIN>
      <PhoneNum>8033591041</PhoneNum>
      <PreparationDt>2024-02-15</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>24867</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>22825</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>2042</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>24867</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>400</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>18037</OtherExpensesTotalAmt>
      <TotalExpensesAmt>18437</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>6430</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>66331</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>72761</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>35799</BOYAmt>
        <EOYAmt>42229</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>30532</BOYAmt>
        <EOYAmt>30532</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>66331</BOYAmt>
        <EOYAmt>72761</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>66331</BOYAmt>
        <EOYAmt>72761</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PRESERVING THE PAST FOR THE FUTURE. WE ARE PART OF TH FUTURE THAT THEY SACRIFICED TO PROVIDE FOR USE. WE OWE IT TO THEM TO PRESERVE AND PERPETUATE THE MEMORY OF SOUTH CAROLINA'S PROUD AVIATION HERITAGE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PRESERVING THE PAST FOR THE FUTURE. WE ARE PART OF THE FUTURE THAT THEY SACRIFICED TO PROVIDE FOR USE. WE OWE IT TO THEM TO PRESERVE AND PERPETUATE THE MEMORY OF SOUTH CAROLINA'S PROUD AVIATION HERITAGE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>16127</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PRESERVING THE PAST FOR THE FUTURE. WE ARE PART OF TH FUTURE THAT THEY SACRIFICED TO PROVIDE FOR USE. WE OWE IT TO THEM TO PRESERVE AND PERPETUATE THE MEMORY OF SOUTH CAROLINA'S PROUD AVIATION HERITAGE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>1963</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>18090</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEN BERRY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RONALD SKIPPER</PersonNm>
        <TitleTxt>RESTORATION</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHERINE CUDDY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</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>KATHERINE CUDDY</PersonNm>
        <USAddress>
          <AddressLine1Txt>2315 WAKE FOREST DR</AddressLine1Txt>
          <CityNm>COLUMBIA</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29206</ZIPCd>
        </USAddress>
        <PhoneNum>8034001921</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>11516</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23986</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19740</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13032</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22825</CurrentTaxYearAmt>
        <TotalAmt>91099</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>11516</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>23986</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19740</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>13032</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22825</CurrentTaxYearAmt>
        <TotalAmt>91099</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>91099</PublicSupportTotal170Amt>
      <TotalSupportAmt>91099</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>17573</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SALES OF ITEMS COST OF GOODS SOLD 1,668 EXPENSES OFFICE SUPPLIES 756 INSURANCE 2,031 B-25 RESTORATION EXPENSES 1,771 SUBSCRIPTIONS/WEBSITE 295 TELEPHONE 91 HANGER RENT 10,264 UTILITIES 1,161 TOTAL 18,037</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>2,407 2,407 LESS ACCUMULATED DEPRECIATION 2,407 2,407 WWII B25 MITCHELL BOMBER 15,000 15,000 MONUMENT 15,532 15,532 TOTAL 30,532 30,532</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PRESERVING THE PAST FOR THE FUTURE. WE ARE PART OF TH FUTURE THAT THEY SACRIFICED TO PROVIDE FOR USE. WE OWE IT TO THEM TO PRESERVE AND PERPETUATE THE MEMORY OF SOUTH CAROLINA'S PROUD AVIATION HERITAGE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>PRESERVING THE PAST FOR THE FUTURE. WE ARE PART OF TH FUTURE THAT THEY SACRIFICED TO PROVIDE FOR USE. WE OWE IT TO THEM TO PRESERVE AND PERPETUATE THE MEMORY OF SOUTH CAROLINA'S PROUD AVIATION HERITAGE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
