A summary of the Program's structure and tax posture for the professional advisors whose clients are considering participation.
The Program is structured so that Members’ allocable share of the charitable contribution is reported on Schedule K-1. Deductibility depends on each Member’s individual circumstances and is subject to the limitations of the Internal Revenue Code. The Company does not promise or guarantee any charitable deduction.
Members receive the substantiation the Code requires, which may include a completed Form 8283, a donee acknowledgment, a Schedule K-1, and a qualified appraisal.
The Program is supported by independent tax analysis prepared for the Company. That analysis is not provided for reliance by any subscriber, Member, or other person.
Each Member relies on their own tax advisor as to whether, and to what extent, a deduction applies to their individual situation. Nothing here is a tax opinion.
The deduction is taken at the lesser of the Per-Panel Charitable Deduction Value ($5,975 per Panel) or the value determined by a qualified appraisal. Charitable-deduction limitations under §170(b), including applicable adjusted-gross-income ceilings and any applicable floors and caps, apply at the individual Member level. This is general information, not advice for any particular taxpayer.
Advisor-facing materials and the complete offering documents are available to verified accredited investors and their advisors through the Program’s secure data room.
Accredited investor access →