On May 11, 2003, about 1600 eastern daylight time, a Piper PA-46-350P, N7KH, registered to Liberty Oil And Refining Association, Inc., experienced a bird strike following a practice instrument approach to the Hernando County Airport, Brooksville, Florida. Visual meteorological conditions prevailed at the time and no flight plan was filed for the 14 CFR Part 91 instructional flight. The airplane was substantially damaged and the commercial-rated pilot and safety pilot were not injured. The flight originated about 1330 hours from St. Petersburg-Clearwater International Airport, Clearwater, Florida. The pilot stated that after takeoff he performed airwork for approximately 1 hour then proceeded directly to the Hernando County Airport where he performed two or three practice instrument approaches. During climb out at 2,000 feet between 110 and 120 knots following another practice instrument approach, he saw a large bird fly past the windshield. He then felt an impact but there was no discrepancy with the flight controls. As the flight lesson was nearly complete, the flight proceeded to the departure airport where the airplane was landed uneventfully. The airplane was secured, then visually inspected which revealed a dent in the leading edge of the left horizontal stabilizer. He remained overnight at the airport, then departed the following day for an airport located along the east coast of Florida. The safety pilot reported that she was flying with the pilot to complete his annual recurrent training and after the initial departure proceeded to the Hernando County Airport to practice instrument approaches. The pilot-in-command had been holding at the published holding intersection (AZBOG), departed the holding pattern, began climbing, and while flying at 2,500 feet mean sea level and 120 knots indicated airspeed, collided with a bird. No effect on flight controls was noted and the flight proceeded to the initial departure airport where after landing, the external damage was noted. Examination of the airplane revealed the leading edge of the left horizontal stabilizer was crushed up near left butt line 38.177. Inspection revealed that canted frame assembly (p/n 84246-800), located at fuselage station 311.382, was torn adjacent to the forward attach bolt of the left horizontal stabilizer. Additionally, an angle (p/n 84218-2), which is riveted to and part of the canted frame assembly exhibited a section missing below and outboard of the forward attach bolt of the left horizontal stabilizer. Evidence of displacement between the forward attach bolt of the left horizontal stabilizer and the canted frame assembly was noted. The pilot reported the occurrence to the NTSB on May 27, 2003. Personnel from the Smithsonian National Museum of Natural History identified the bird to be the Black Vulture (Coryagyps atratus), which has a weight range between 42-75 ounces.