A Landowner s Guide to Forestry in South Carolina

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1 A Landowner s Guide to Forestry in South Carolina This guide is provided courtesy of the South Carolina SFI Committee in conjunction with the South Carolina Forestry Association. The committee is a coalition of individuals representing the forest products industry, consulting foresters, conservation organizations, the South Carolina Forestry Commission, and Clemson University. The South Carolina SFI Committee is working to ensure that forest land in South Carolina is managed wisely and that South Carolina s forests will be able to meet the needs of future generations. This guide is adapted from a similar publication produced by the North Carolina SFI Committee. The SIC logo, SFI logo, and SFI word mark are service marks of American Forest & Paper Association, Inc. Revised March 2003

2 Table of Contents Introduction... 1 Step 1: Call a Forester... 2 Step 2: Develop a Management Plan... 3 Step 3: Plan a Timber Harvest... 4 Step 4: Formulate a Timber Sale Agreement... 7 Step 5: Consider the Economics of Reforestation... 9 Step 6: Consider All Financial Assistance for Reforestation Step 7: Consider Hardwood or Pine Step 8: Plan For Timber Taxation Step 9: Consider Environmental Regulations Sources of Assistance Photos courtesty of Gail Burris, MeadWestvaco, the South Carolina Forestry Commission, and the Department of Forest Resources at Clemson University. Introduction The purpose of this publication is to provide private landowners of South Carolina with the information to meet their objectives and encourage ecological conservation while safeguarding (protecting) areas of geologic and historical significance. Private, nonindustrial landowners own 73% of the forest land in the state. Their management decisions have long-term environmental and economical impacts on all South Carolinians quality of life. Healthy forests provide for wildlife habitat, clean air, clean water and recreation opportunities. They also prove to be the most profitable for the landowner. The information contained in this publication regarding taxation and applicable regulations is accurate, and not intended to be official government interpretation. Since regulations and laws are constantly evolving, landowners should always check with a professional forester, an accountant, and an attorney before making any final decisions. Additional resource information can be obtained from the Clemson University Cooperative Extension Service, the South Carolina Forestry Association, and the South Carolina Forestry Commission. 1

3 The South Carolina Sustainable Forestry Implementation Committee promotes the objectives of the Sustainable Forestry Initiative (SFI), and hopes this landowner s guide will be a useful resource to improve the management, health and ultimately, the value of the forests in South Carolina. The guide outlines the step-by-step procedures all landowners should follow to manage their property. Step 1: Call a Forester A landowner s first step towards success is to contact a professional forester. Academically trained in the management of forests, a professional registered forester provides guidance that ensures that the forest is managed for the desired objectives and goals of the landowner and provides a safeguard against improper practices. Professional forestry assistance is available from a number of sources. The South Carolina Forestry Commission foresters offer general management recommendations and oversee cost-share programs. Consulting foresters may be contracted for a fee to manage specific activities or oversee the detailed management of their property. The state mandates that all consulting foresters are registered. Before hiring a consultant, landowners should ask for qualifications, references, and proof of registration. It is also beneficial to obtain a personal referral from another landowner if possible. Many forest product companies employ professional foresters to assist private landowners. Some offer landowner assistance programs to help landowners manage their forest land. In some cases, the landowner may be asked to sign a Letter of Agreement with a forest products company. Wood suppliers and professional logging firms often employ professional foresters who offer harvesting options directly to landowners and offer forest management alternatives. Step 2: Develop a Management Plan A registered forester can prepare a forest management plan to meet a landowners objectives. The plan identifies the landowner s objectives and goals, and recommends procedures for implementing forest management practices. The plan can address multiple management objectives, such as: growing merchantable trees, creating wildlife habitat, maintaining soil and water quality, and promoting aesthetics and recreational opportunities. The plan should be a flexible document that can be modified to respond to changes of the landowner s goals, or changes that have impacted the resource. The Forest Stewardship Program, funded by the USDA Forest Service, provides plan development assistance and recognition for forest landowners that develop a plan and 2 3

4 improve their forests by implementing the recommendations in the plan. A Stewardship management plan addresses a broad range of natural resource management goals and must be written by a registered forester. The American Tree Farm System is another excellent source of information that is helpful in development of a management plan. Step 3: Plan a Timber Harvest Keeping in mind that forests have multiple uses, one of the most important decisions a landowner will make is the decision of when and how to harvest trees. Mistakes in planning and implementation of harvests can be costly and take years to correct. The following six steps are important to consider for a successful harvest: 1. Use a Registered Forester Every harvest should be planned with the guidance and assistance of a professional forester. Research has shown that landowners who enlist the assistance of a forester receive a significantly higher return on their land in terms of the revenue from the timber, environmental protection, and landowner satisfaction with the harvest. 2. Select a Professional Logger A professional logger will insure effective utilization of the trees harvested, compliance with Best Management Practices (BMPs, see Step 9), and protection of property and the environment. Take time to know the prospective logger by asking for references, business experience, and professional training. A landowner can expect best results from a harvesting operation when the forester, logger, and landowner are engaged in planning the harvest. Require a pre-harvest conference to make sure the logger understands the harvesting contract and the landowner s objectives. 3. Know What You Are Selling A landowner must understand the value and marketing of his timber. For example, a forester can identify the tree species, the volume of timber available, the best utilization of each tree, such as pulpwood, chipn-saw, sawtimber, peeler logs, or poles, and the number of acres. It is imperative to make sure all property boundaries are clearly marked prior to the harvest. It is also prudent to verify current market prices for the species and products on the land by having a professional forester appraise the timber. In general, timber markets are localized. Prices may vary depending on species, access to the site, quality of the timber, available markets, and haul distance, as well as a host of other factors. 4. Plan Reforestation Forest landowners should plan for reforestation before the timber is cut. This is particularly important if the plan to reforest the site calls for natural seeding from the existing timber stand. For this to work, the timber must be harvested at the right time of year and some preparation of the land prior to harvest may be necessary. Prescribed burning is an effective tool for preparing the site for natural regeneration. A landowner that plans to plant seedlings will want all merchantable trees harvested to help reduce the cost of reforestation. 4 5

5 5. Understand the Tax Implications Although timber taxation is discussed in more detail in Section 8, it is important for landowners to understand the tax implications of a timber sale. Landowners should consult with an accountant and a forester for specific advice. Additional tax information is available from the Clemson University Cooperative Extension Service, the South Carolina Forestry Association, or the South Carolina Forestry Commission. 6. Identify the Desired Harvest Method Timber may be harvested several ways. Landowners should have a basic understanding of the positive and negative aspects of each method, and a comprehensive harvest plan should identify how the timber will be cut. Here are the basic harvest methods: A seedtree harvest removes 70 to 80 percent of the existing timber. The remaining trees are left to provide seed and some shelter for seedlings. This method is effective for natural reforestation. However, landowners sometimes lose or reduce the income when returning after a year or more to harvest the residual trees, or they become susceptible to insect attack and are more easily damaged by severe weather. Again, a professional forester is a good source of information and guidance for landowners when making the decision on what would be best for their land and objectives. Step 4: Formulate a Timber Sale Agreement A regeneration harvest is one where all merchantable trees are removed. This method is often employed with mature or low-quality stands. The benefit from this harvest method is the seedlings (planted or natural) are exposed to direct sunlight, which allows for rapid regeneration. The biggest drawback to this method is its appearance after harvest, since all merchantable trees are removed. As with any harvest operation, appropriate safeguards should be employed to reduce potential erosion. A selective harvest is one where individual trees are marked (designated) and removed. The selective harvest reduces tree competition and removes poor quality trees (including insect and disease), while leaving the best trees to grow. This method may be used in high-quality hardwood and pine stands and has less visual impact than a regeneration harvest. However, landowners can usually expect reduced income since less timber is harvested. Harvest costs are generally higher, due to careful equipment operation to protect the residual trees. Landowners must protect their interests when selling timber. Since most landowners sell timber infrequently, they should not rely on personal judgment. Landowners should consult with a professional forester and, in some cases, an attorney experienced in timber sale contracts and timber taxes prior Agreement No.: Date Issued: Buyer: STATE OF SOUTH CAROLINA COUNTY OF PICKENS FOREST PRODUCTS SALES AGREEMENT This agreement is made and entered into by and between, hereinafter called the Seller, and of, hereinafter called the Buyer. ARTICLE I. The Buyer agrees to buy from the Seller and the Seller agrees to sell to the Buyer, upon the terms and conditions hereinafter stated, all trees, the volume of which is estimated in ARTICLE II below, and are marked or otherwise designated by the Seller or his representatives. This sale area includes portions of the lands of, in the County of, in the State of South Carolina from which the Seller is empowered to cut and/ or sell forest products. SEE ATTACHED MAP (Exhibit A). 6 7

6 to signing a timber sale agreement. Professional assistance is well worth the cost. Timber is generally sold either on a lump sum basis or under a pay-as-cut agreement (per unit sale). Tax considerations, timber quality and quantity, aesthetics, and other factors will influence a landowner s decision on how the timber is sold. In a lump sum sale, the landowner receives a set price for the stand of timber, which is usually paid up-front or divided into payments. Under a pay-as-cut agreement, the landowner is paid as the timber is cut and only for the timber that is hauled to a woodyard or sawmill. The agreement (contract) should insure that all trees designated for harvest will be removed, and a performance bond should be considered. For landowners that make infrequent sales and have quality timber, it is often in their best interest to sell by advertising the sale to potential buyers, and receiving sealed bids. After consulting with a forester and tax attorney, a landowner is ready to execute a timber sale contract. While no two contracts are exactly alike, all should include the following basic provisions: Guarantee of title and description of the land and boundaries. Specific description of timber being conveyed, method of designating trees to be cut, estimated volumes/species/ products, and harvest method(s). Terms of payment, including prices per MBF, cord, or ton with specific conversion factors if it is a pay-as-cut contract. Duration (starting and ending dates) of the agreement. Clauses to cover damage to trees not designated for harvest, fences, ditches, streams, roads, bridges, fields and buildings. Clauses to cover fire damage if a harvesting crew is negligent and to protect the seller from liability that may arise in the course of harvesting. Clauses for trees sold by the unit (not lump-sum sales) to comply with state regulations to provide the seller (landowner) scale tickets with the required information for every truck load removed from the sale area. Clauses for compliance with applicable state regulations and defined Best Management Practices. Clauses to protect threatened and engandered species, and other environmentally sensitive areas. Clauses for harvesting operation performance. Clauses for arbitration in case of disagreement. Step 5: Consider the Economics of Reforestation Many investment analysts consider reforestation to be one of the best long-term investment opportunities available to landowners. This conclusion is based on the appreciation of timber products over the past 50 years, and as trees grow, they change from lower value products (pulpwood) to higher value products (sawlogs). On the basis of these and current trends, analysts believe in the long term: 8 9

7 Prices paid to landowners nationally for softwood sawtimber and quality hardwood sawtimber will rise at a rate at least equal to inflation. Prices paid for standing sawtimber and quality dimension lumber and veneers in the Southeast may hold its value better than in other regions because of increased demand, private forestland ownership, and diverse processing facilities. To analyze the potential economic return on reforestation, a landowner needs the following information: The productive capability of the land to be reforested, considering factors such as soil quality (known as site index). The costs of site preparation and reforestation, which can range from zero to more than $200/acre. The amount and frequency of management activities required to maintain and protect a vigorous stand by using forestry tools such as prescribed burning, boundary line maintenance, and fire, insect and/or disease protection. These costs seldom exceed $5 to $10/acre/year. An estimate of the future value of harvested timber products. FOR EXAMPLE (excluding land value), historically, a basic forestry investment has returned between 7% and 14%, depending upon how much was spent on forest management and what yields were expected. Low yields, high reforestation or management costs will reduce rates of return to as low as 7% or less, but normal cost and yield projections produce rates of return ranging from 10% to 14%. The key to timber investing is growth. First, there is biological growth. Trees increase in volume no matter what man does; however, man can do much to manipulate tree growth rate, such as using site preparation and enhancements (fertilization), species selection, and planned thinnings. Second, trees are a hard asset and provide excellent inflation protection. Until recently, pulpwood prices have tended to equal inflation, but other quality products (saw logs, ply logs, and poles) usually beat inflation by several percentage points. And third, the focus should be on cultivating long-term products. Trees grow into more valuable products over time; large sawtimber is worth much more than small sawtimber and small sawtimber is worth much more than pulpwood. When these three kinds of growth are combined, investors typically expect at least 10% real (net of inflation) returns from forestry investments. Hardwood reforestation is typically done by natural regeneration. This reduces the up-front investment. However, some type of timber stand improvement work is generally needed to produce quality hardwood sawtimber. Also, the holding period (rotation age) is longer for hardwoods often running years or more. Intermediate cash flows are often possible with commercial thinnings or partial cuts. Rates of return are competitive with many other long-term investments and on good sites, may equal or exceed pine. These examples are for illustration only. They are realistic, but actual returns will vary depending on soil quality, length 10 11

8 of the growing period, tax bracket, investment and management strategies, and market competition. It is also important to consider the risk associated with a forestry investment. For forestry, this includes fire, insect, disease and severe weather (hurricanes, tornadoes, etc.) Proper management greatly reduces the occurrence and severity of these threats. So...be an informed timber seller! The biggest potential for a setback in a timber investment can occur during the timber sale when an uninformed seller negotiates a contract with an informed buyer. Forest measurements, conversion factors, and valuation are complicated and confusing. Sections 1-4 outline the basics to assure a reasonable return on your investment by using a registered professional forester. Step 6: Consider All Financial Assistance for Reforestation Financial assistance for reforestation is available at the state and federal levels. The state cost-share program is funded with state and forest industry contributions, and is available through the South Carolina Forestry Commission. Landowners enrolled in these cost-share programs are reimbursed a portion of the cost of site preparation and tree planting. Assistance is also available for timber stand improvement activities. At the federal level, cost-share funds may be available depending on annual federal appropriations. Check with your local South Carolina Forestry Commission office on availability and requirements. 12 Landowners may also receive a tax credit under the federal tax code. Landowners are allowed a 10 percent tax credit on reforestation expenses up to $10,000 in the year they are incurred and then amortize the remaining costs equally over seven years. Again, landowners should contact an accountant and forester for specific advice and information. Step 7: Consider Hardwood or Pine A key decision landowners must make in developing a management plan is the types of trees to manage on their land. Keeping in mind that both pine and hardwood management offers sound financial returns if properly applied, a professional forester is a landowner s best source of information and guidance when making this crucial decision. However, here are some general principles: Match the species to the site. Some sites such as river bottoms, swamps, and much of the Appalachian mountain area, may be best suited to growing hardwoods while other sites are far better for pine. Many of the commercially valuable hardwood species are very site specific. Where both species have commercial value, a landowner may have the option of managing a mixed pine/ hardwood stand. 13

9 Plan reforestation prior to cutting timber. Whether the goal is to manage for pine or hardwood, a landowner should consider and plan for reforestation prior to cutting the timber. This is particularly important where reforestation is to be done through natural seeding or sprouting and where success may be dependent on the season in which the harvest occurs, and site preparation through a series of controlled burns 3 to 5 years prior to the harvest. Consider all uses of the forest. Pine and hardwood offer different aesthetics depending on the season, as well as wildlife values depending on the site. Pines are evergreens while most hardwoods lose their leaves in the fall. Forests provide important wildlife habitat and the presence or absence of particular species depends on forest cover type, food sources, travel patterns, and several other factors. Anticipated recreational uses such as hunting, horseback riding, bird watching, and other activities will also influence a landowner s choices. Step 8: Plan For Timber Taxation Taxation of timber income and timber assets is a major concern of landowners. Proper accounting and planning can save a landowner thousands of dollars in taxes. It is imperative for landowners to check with their tax advisor on the applicability of current tax laws and consult with a forester and an accountant to determine what should be done to best protect their assets. To begin, a landowner must establish their basis, a broad term that refers to investments in capital assets such as land and timber. The basis of property is usually the cost when first acquired, except for property acquired by inheritance. The basis for inherited property is equal to fair market value on the date the property is received. This value is used for determining taxable gain or loss on sales or exchanges, and for computing amortization, cost recovery, depletion and casualty loss deductions. Income from timber sales should generally be reported as capital gains (total gain minus basis) under Section 631(a) or (b). Capitalized management/reforestation costs and expenses incurred in preparing and making the sale are deductible from the sale proceeds. Certain annual management expenses or carrying charges may either be deducted in the current year or capitalized and deducted when the timber is sold. Examples of such expenses include interest payments on timber management/ reforestation loans, timber and general liability insurance premiums, road and fire line maintenance expenses, administrative (accounting, legal, professional forestry) expenses, and costs of hired labor/tools/materials used in maintaining a timber stand. Note: If any of these costs are not capitalized, check on requirements on landowner participation. Reforestation costs (site preparation, seedling costs, planting costs, etc.) up to $10,000 per year may be recovered over 84 months through the reforestation tax credit and amortized deductions. Landowners may take a 10 percent tax credit (up to $1,000) in the year the expenses are incurred and amortize the remaining costs equally over seven years. Trusts do not qualify for this provision. Payments received from reforestation cost-share programs must be reported on the landowner s tax return the year the payments are received. However, for most cost-share programs, landowners can elect to exclude all or part of these payments from income. For additional details about this and other income tax provisions, please refer to the 14 15

10 information sources of assistance in the back of this publication. Note: Check current requirements as Congress continues to adjust federal tax provisions. Step 9: Consider All Environmental Regulations Improperly conducted forestry operations have the potential to impact water quality, wildlife habitat, and site productivity. When planning and conducting a forestry operation, certain state and federal environmental regulations and guidelines must be followed. Forest landowners should utilize trained professional foresters, loggers, and other contractors to ensure that their operation is in compliance with these requirements. A general description of these requirements is listed below. Best Management Practices: Forestry experts have developed guidelines for building forest access roads, skid trails, site preparation, timber harvesting, stream crossings, and many other aspects of a forestry operation. These guidelines, called Best Management Practices (BMPs), were originally developed by the South Carolina Forestry Association in the 1970 s and revised by the South Carolina Forestry Commission in If you include the necessary BMPs in your harvest or site preparation plan, you can virtually eliminate the chance of erosion and sedimentation. The South Carolina Forestry Commission (SCFC) offers landowners a free Courtesy BMP Exam to identify potential environmental impacts before a forestry operation begins. A specially trained BMP Forester will visit your site and provide 16 written recommendations for the upcoming operation. After the operation is completed, the BMP Forester will examine the tract to assure that the recommended BMPs were followed and to determine if there was an impact on water quality or site productivity. The SCFC is the lead agency responsible for publishing and implementing forestry BMPs. Landowners can request a copy of the BMP manual entitled South Carolina s Best Management Practices for Forestry. To be eligible for state and federal cost-share programs, forestry practices must be in compliance with applicable forestry BMPs. At a minimum, the following general BMP s should be included in forest management plans, timber sales, and site preparation contracts: On perennial streams, ponds, and lakes, maintain a forested, 40-foot streamside management zone (SMZ) on each side of the stream. The SMZ filters pollutants and provides shade to the stream. Never block the flow of streams. Use appropriately sized culverts or temporary bridges to allow water flow. Remove temporary crossings when the operation is complete. Identify and avoid sensitive sites when constructing forest roads. Design the road system to meet long-term objectives. Construct roads on the contour, and only wide enough to handle the equipment that will use the road. When constructing forest wetland roads, follow the federally mandated BMPs on pages of the BMP manual. Plan to stabilize roads using water control structures such as water bars and broad-based dips. Keep logging debris out of stream channels and water bodies as the operation progresses. Minimize the number of road and skid trail stream crossings through advance harvest planning. When 17

11 stream crossings are necessary, cross the stream at right angles. Stabilize culverts and other stream crossings with rock or vegetation to prevent water quality impacts. Minimize soil disturbance on steep slopes to prevent accelerated erosion. Implementation of BMPs will protect water quality and site productivity. Request a Courtesy BMP Exam to ensure that your forestry operation does not cause any adverse environmental impacts. 4. Wetlands: Forestry activities that take place in wetlands may be conducted without a permit if they are conducted in accordance with Best Management Practices (BMPs). Wetlands are considered waters of the United States and are subject to federal regulations under the Clean Water Act. Ongoing forestry operations in wetlands are exempt from obtaining a 404 dredge and fill permit provided that certain requirements are met. To maintain this permitting exemption, the forestry operation (1) must be established and ongoing, (2) must not change or convert the wetland to an upland and (3) must not change the use of the wetland where the reach and flow of waters are impaired. Change in use is generally defined as changing forest land to agriculture or forest land to development. Since specific regulatory requirements and interpretations are constantly evolving, landowners should understand current requirements prior to beginning forestry operations on lands that are or may be considered wetlands. S.C. Pollution Control Act: In South Carolina, the SC Department of Health & Environmental Control (DHEC) enforces the SC Pollution Control Act. The intent of this law is to maintain the quality of air and water in South Carolina. DHEC has adopted standards for water quality, including criteria for water temperature, turbidity, and water chemistry, and has the authority to pursue enforcement when these standards are violated. Appropriate implementation of BMPs when conducting forestry operations ensures that water quality will be protected. Navigable Waters: Waterways classified as either State or Federal navigable waters require a permit before a stream crossing is constructed. State navigable waters may be defined as those waters which are now navigable or have been navigable at any time by small pleasure or sport-fishing boats. Navigability is determined by DHEC. The construction in navigable waters permit program is designed to insure that South Carolina navigable waters are accessible to varied interests and users. Requests for permit applications should be directed to DHEC at Local and county ordinances: Landowners should be aware of any local ordinances in their county or municipality that may affect their forestry operation. County ordinances, zoning laws, and road use restrictions may require a permit from the appropriate governing entity. Regulation of Fire: The use of fire in woodlands, grasslands, and other places is unlawful unless certain precautions are taken (SC Code of Regulations, Title 48, Chapter 35 - Regulation of Fires on Certain Lands). Precautions include notifying the SC Forestry Commission prior to the burn, clearing the area around the site to be burned, assuring adequate personnel and equipment to prevent the fire from spreading, and making sure the fire is 18 19

12 under control before leaving. The SC Forestry Commission receives burning notifications through agency dispatch centers at Smoke Management Guidelines: Prescribed burning and site preparation burning are legitimate uses of fire outdoors, but smoke produced from these fires must conform to air quality standards established by DHEC. You are responsible for health or safety hazards caused by your smoke. In order to conduct outdoor burning legally: Plan your burn so neither the fire nor its smoke creates hazards or causes damage to another s property. A written prescribed fire plan is required for each forest, wildlife, and agricultural area to be burned (except for crop stubble and grass fields). Notify the SCFC of your intent to burn. Conduct the burn carefully, taking precautions to prevent the fire from spreading outside the intended burn area. Monitor smoke from the fire until it is gone and take appropriate corrective actions if problems occur. Comply with all county and municipal ordinances. And never burn when the State Forester or Governor has placed emergency restrictions on outdoor fires. 6. Endangered Species: In 1973, Congress passed the Endangered Species Act (ESA). The purpose of the ESA is to conserve the ecosystems upon which endangered and American Peregrine Falcon threatened species depend, and to conserve and recover listed species. The presence of a federally listed threatened or endangered species on a landowner s property will have a direct impact on the management of timberland. Landowners need to understand the basic requirements of the ESA and how they may relate to their property. Private lands are regulated under Section 9 and potentially under Section 7 of the ESA. Section 9 specifies that no person shall take a listed endangered or threatened species. Take is generally defined as harass, harm, pursue, hunt, shoot, wound, kill, trap, capture or collect, or to attempt to engage in any such conducts. Under a Supreme Court decision in 1995 (Sweethome Communities v. Babbit), habitat modification, including timber harvesting, that causes direct injury to a listed species may be considered a take of an endangered species. Section 7 governs federal agency conduct. It prohibits federal agencies from engaging in or authorizing any action likely to jeopardize the continued existence of a listed species. As in Section 9, this includes destruction or adverse modification of designated habitat. Agency action includes timber sales, issuance of permits and funding grants. It may also include approval of federal cost-share funds for forest management/reforestation on private lands. Key Points About Endangered Species The animal currently having the most impact on forestry in South Carolina is the red-cockaded woodpecker, which generally inhabits older pine stands that are in a parklike condition

13 The red-cockaded woodpecker has received the most attention through the forestry community in South Carolina. The habitat is older, parklike pine stands and the nesting cavity is in a live pine tree. Landowners are responsible for not taking an endangered species. They are not responsible for recovery of the species and are not required to manage for or provide new habitat for the species. Section 9 of the ESA applies only to animal species. It does not apply to listed plant species on private lands. Some programs, such as Safe Harbor for Red-cockaded Woodpeckers, are available that offer incentives to landowners for providing habitat. Conclusion South Carolina s forestry community is committed to practices that promote sustainable forestry. This includes growing more timber than it harvests, protecting fish and wildlife habitat, and adhering to Best Management Practices. It also includes being a good neighbor by minimizing visual impacts of harvesting. Our Sustainable Forestry Initiative (SFI) tm is a pledge. It s about managing our forests to meet present needs without compromising future generations ability to use the forest for essential products while protecting and enhancing other resource values. We re working together to ensure that South Carolina s forests are growing for the future. With sound information, commitment, and long-range planning, you too can be a part of this legacy. Information Sources Step 1 outlines the different foresters, firms, industries, and agencies available for assistance. The South Carolina Forestry Commission maintains a list of consulting foresters in South Carolina. For additional information, check out the following sources: American Tree Farm System Association of Consulting Foresters 703/ Clemson University Cooperative Extension Service 864/ Forest Landowners Association South Carolina Department of Natural Resources South Carolina Forestry Association 803/ South Carolina Forestry Commission 803/ South Carolina Timber Producers Association 800/ Sustainable Forestry Initiatives Timber Tax Website USDA Forest Service

14 The South Carolina Forestry Association, Clemson Extension, and the South Carolina Forestry Commission are working for the state s forest landowners. Together, these organizations are providing strong leadership in forest conservation and sustainable use of our natural resources. Technical assistance is provided on issues of importance to forest landowners, including: Economic information on timber taxation, estate planning, conservation easements and market trends. Environmental issues such as development of Best Management Practices (BMP), monitoring BMP use, and courtesy BMP exams. Educational information through such programs as TOP Logger training for forestry professionals, the SCFA s Carolina Forestry Journal, and Wood Magic for school children. Advocacy of forestry at the local, state, & federal levels. The privilege to practice traditional land management is at greater risk now than ever before. Forest landowners are encouraged to actively promote sustainable forest management. For a strong unified voice, join the SC Forestry Association, participate through local county landowner s association, and contact your local Clemson Extension and SC Forestry Commission foresters for personalized service and advice. 24

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