2022 Bulk Acquisition Volcanic Ash "Tephra"

purchase, donate or hold

bulk purchase benefits

We offer individual purchasers the opportunity to acquire minerals, commodities and other raw materials on terms typically only available to large industry and institutional buyers.  We can offer this by negotiating large allocations of assets but make them available in smaller lots.

Purchasers acquire individual, undivided ownership of the assets, directly or via an entity.  Additional support is also available to assist owners in commercializing or managing the assets.  (These are not pooled arrangements or investment contracts; purchasers have full ownership, and responsibility for them).

  • How does it Work?

  • Why Does it Work?

  • What is the Process?

How Does it Work?

Through bulk purchase arrangements, tangible assets are acquired at a discount to fair market value (FMV) within a Limited Liability Company .

After a one year hold period, smaller interest positions are sold within the Limited Liability Company at a discount to fair market value (FMV). 

At the end of each calendar year, a qualified appraisal is completed to determine the fair market value of the asset at that specific time. 

After the appraisal is complete, individuals or entities that acquire ownership interest in the Limited Liability Company may execute one of the following actions.

(1) Take physical possession of the asset to use, sell or hold. 

(2) Donate the asset to a 501c3 charity that is willing to accept the gift and also has a purpose for its use.

Click Here for High Level Program Overview

frequently asked questions

[Technical]

  • How is FMV Determined?

  • Why is this Discount Available?

  • Where is it Sourced?

  • Is there a Deduction Limit?

  • Is my Deduction Value Volatile?

  • What about Cost Basis?

  • Can I do this Simply to Reduce My Taxes?

  • How do I receive my Deduction?

  • What about my LLC Member Basis?

  • Is this a Listed Transaction?

  • Do you have a Legal Opinion?

  • Tell Me About the Charity

The minerals are valued at the same price per unit as the owner has sold and continues to sell commercially in the ordinary course of business. We have procured exclusive, below market terms for the bulk purchase.

Each year, in early December an appraisal is completed by a qualified 3rd party.   A full copy of the qualified appraisal will be made available to each donor to keep for their personal records.

frequently asked questions 

[Tax Preparation]

  • What Documents will I need to file?

  • How & Where Do I List My Deduction?

  • Do I need an 8283 Specific to my Series LLC?

  • What is Code E on schedule K-1 (Form 1065)?

  • What is “Other Increase” in <Section L> on the Schedule K-1 (Form 1065)?

  • Is the Contribution a Capital Asset or Inventory?

  • Is this a Listed Transaction?

The following 3 documents are required for your tax filing and should be provided to your tax preparer:

1- Schedule K-1 (Form 1065) of your Series

2- 8283

3- Valuation Report (qualified appraisal)

A copy of the completed copy of Form 8283 from us should be attached to your tax return along with a copy of the Qualified appraisal that you have been provided. Use the amount shown on your Schedule K-1, not the amount shown on Form 8283, to figure your deduction.

Ready?

acquire a purchaser registration link from the individual that shared this opportunity with you