ROI CFO · 2025 Advisor Offering

Leveraged Donation
Tax Strategy

A federally compliant charitable deduction program giving high-income taxpayers up to a 5:1 return on every dollar contributed — verified appraisal, K-1 documentation, and zero listed-transaction risk.

5×
Deduction Ratio
$91K
Cash Benefit / $1M Income
$50K
Minimum Investment
30%
AGI Deduction Limit
Not a Listed Transaction 5-Year Carryforward K-1 + Form 8283 Provided Qualified Appraisal Native American Charity

FOR ADVISOR USE ONLY · roicfo.com · Confidential. Not for distribution to end investors without review. Consult qualified tax counsel.

The Strategy

How the Deduction Is Generated

U.S. tax law allows contributors to deduct the fair market value of donated assets — not just their cost basis. ROI CFO structures a bulk mineral acquisition at a fraction of appraised fair market value, then allows taxpayer-partners to donate their allocated portion at full FMV.

STEP 01
Bulk Acquisition at Discount
Taxpayer acquires a partnership interest in a series that holds volcanic mineral assets. Long-term ownership triggers IRC “tacking” rules — the taxpayer inherits the long-term holding period on day one.
STEP 02
Deduction at Appraised Value
Upon donation to the qualified charity, the IRS allows the deduction at full fair market value per qualified appraisal — not the lower cash outlay. This creates the 5:1 leverage ratio.
STEP 03
Documented, Compliant Exit
A completed Form 8283, signed by both the appraiser and charity officer, along with the partnership K-1 and qualified appraisal are delivered for direct use on the tax return.
The Leverage

Why This Works at 5:1

5×
Leverage Ratio

Every $1 of cash invested generates a $5 charitable deduction against ordinary income. On a standard $60,000 investment for a $1M income earner, that produces a $300,000 deduction — reducing taxable income after federal and state taxes by over $90,000 in real cash savings.

Not a listed transaction. Unlike conservation easements, this deduction is backed by a tangible asset with a genuine, non-hypothetical market value and active commercial use.
Carry forward 5 years. Taxpayers can deduct up to 30% of AGI per year and carry forward any excess for five additional tax years.
Guaranteed 5:1 ratio. Regardless of year-end appraisal outcome, ROI CFO has contractually agreed to donate enough minerals to always meet the 5:1 ratio.
Flexible year-end decision. Taxpayer retains the option to either donate their minerals to the charity OR commercialize them — decision made at year end.
Real Dollar Savings

Tax Savings Breakdown

Side-by-side comparison at $1M ordinary income. Numbers reflect a $60,000 investment generating a $300,000 charitable deduction.

Line ItemNo TransactionWith Strategy
Income Baseline
Estimated Ordinary Income$1,000,000$1,000,000
Investment in Strategy (cost)—−$60,000
Charitable Deduction (30% of AGI)$0−$300,000
Taxable Income$1,000,000$700,000
Tax Liability
Federal Tax (37% marginal rate)−$370,000−$259,000
State Tax (13.3% — CA example)−$133,000−$93,100
Total Tax Paid−$503,000−$352,100
After-Tax Result
After-Tax Net Income$497,000$587,900
NET CASH BENEFIT—+$90,900
$90,900
Net cash benefit
for $1M income taxpayer
$60K → $300K
Investment to deduction
5× leverage ratio
18.2%
Net return on $60K
investment after-tax
At Every Income Level

Savings Across Income Tiers

The strategy scales with income. Use this table when presenting to clients so they can see their own number immediately. State rates shown at CA 13.3% — adjust for your client’s state.

Scenario$500K Income$750K Income$1M Income$2M Income$5M Income
Investment Required
Investment (cash out)$30,000$45,000$60,000$120,000$300,000
Charitable Deduction (5×)$150,000$225,000$300,000$600,000$1,500,000
Tax Saved
Federal Tax Reduction (37%)$55,500$83,250$111,000$222,000$555,000
State Tax Reduction (13.3%)$19,950$29,925$39,900$79,800$199,500
Total Tax Saved$75,450$113,175$150,900$301,800$754,500
Net Result
Net Cash Benefit$45,450$68,175$90,900$181,800$454,500
After-Tax ROI on Investment151.5%151.5%151.5%151.5%151.5%
Interactive Calculator

Run the Numbers Live

Enter your client’s income and your state. The right panel shows your referral earnings at your current volume tier — based on total charitable deductions generated.

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Client Tax Savings
Adjust income and tax rates to match your client
Client Annual Income
$
Federal Rate
%
State Rate
%
Investment Required
$60,000
Charitable Deduction (5×)
$300,000
Federal Tax Saved
$111,000
State Tax Saved
$27,900
Net Cash Benefit (after investment cost)
$78,900
Return on Investment
131.5%
💰
Your Referral Earnings
Tier unlocked by total charitable deductions generated
Clients Per Year
Avg Client Income
$
Avg Investment / Client
$60,000
Total Client Investment
$300,000
Total Charitable Deductions Generated
$1,500,000
Your Current Tier
Standard — 5%
$0 $5M → 15% $10M → 20%
Generate $5M in charitable deductions to unlock the 15% tier.
Your Annual Referral Fee
$15,000
The Underlying Asset

The Asset Is Real — and Commercially Active

Unlike conservation easements, this deduction is backed by a tangible commodity with an active commercial market. The donated minerals are volcanic soil amendments with real buyers, real products, and an independent third-party appraisal by a nationally recognized firm.

Independent Third-Party Appraisal
STOUT RISK, LLC — Qualified Appraisal
Stout Risk, LLC (Dallas, TX) conducted a full Discounted Cash Flow appraisal of the Stanislaus Island volcanic mineral reserves using 5, 10, and 15-year DCF models, weighted at 25% / 50% / 25%. The concluded Fair Market Value drives the Form 8283 deduction amount. Signed by a Managing Director with CMA credentials. Stout is one of the largest independent valuation firms in the United States.
$196.4M
Concluded FMV
300,000 Tons
The Mineral
Volcanic Soil Amendment from Stanislaus Island
300,000 tons of volcanic ash mineral with documented commercial applications in agriculture. Long-term holding period is inherited by the taxpayer-partner via IRC tacking rules on day one — completing the long-term capital asset requirement before donation.
Commercial Products — GEOSERUM™
Real Products in an Active Market
The same mineral powers commercial agricultural products currently on the market. GEO:Foliar (liquid concentrate, spray application) and GEO:Solve both use the Stanislaus volcanic mineral. A game-changing soil amendment protocol producing 30% more protein in alfalfa and requiring 40% less water.
🌿
GEO:Foliar
Liquid Concentrate · Spray
🧪
GEO:Solve
Spray Application
Consumer Market Proof — Lytra
84+ Trace Minerals. Already on Store Shelves.
Lytra, a food-grade trace mineral ingredient from the Great Salt Lake (84+ minerals including magnesium, gold, silver), is contracted into Life Cider — a sparkling apple cider vinegar beverage now available at retail. This demonstrates an active, real consumer market for mineral-based products identical in class to the donated asset.
Selected Charity 2025 — Native American Tribal Chapters
The soil amendment minerals are donated to multiple chapters within Native American Tribes, where they enhance the nutritional content and yield of tribal crops — measurable, mission-aligned charitable impact with no circular flow of funds back to the program.
  • Minerals donated to multiple tribal chapters
  • Enhances nutritional content and crop yield
  • Empowers tribal harvesters toward self-sufficiency
  • Charity: Followers of Christ, Inc. (EIN 45-5116849)
  • Donee acknowledgment signed by Henoc Ulisse, President
The Tax Documentation Package

Every Document the IRS Expects — Delivered

Each investor receives a complete documentation package prepared to IRS standards. The structure is designed so the client’s CPA has everything needed to file confidently — no gaps, no missing signatures, no ambiguity.

DOC 01 — APPRAISAL
Stout Risk LLC Qualified Appraisal
A full Discounted Cash Flow appraisal of the donated mineral property, conducted by Stout Risk LLC (Dallas, TX). Three DCF periods (5, 10, 15-year), weighted average methodology, concluded FMV of $196,400,000 for 300,000 tons. Signed by a CMA-credentialed Managing Director. Meets all IRS requirements for a “qualified appraisal” under IRC §170(f)(11).
Accepted DCF methods: 5yr ($247M) · 10yr ($192M) · 15yr ($193M) → Concluded: $196.4M
DOC 02 — FORM 8283
Noncash Charitable Contribution Form 8283
IRS Form 8283 (Rev. November 2022) completed with all required fields: description of donated property (“Soil Amendment Minerals”), date of contribution, FMV, donor’s cost basis, and appraised value. Contains both the qualified appraiser signature (Part IV) and the donee acknowledgment signature (Part V) from Followers of Christ, Inc. — both legally required.
Description: Raw Soil Amendment Minerals · FMV: $196,400,000 · Date: 12/31/2022
DOC 03 — SCHEDULE K-1
Partnership K-1 — Line 13 Code E Reporting
Each partner receives a Schedule K-1 (Form 1065) reporting the charitable contribution under Line 13, Code E — the specific code for capital gain donations to charity that are exempt from tax. Boxes 8 and 9 (which would trigger taxable capital gain) are intentionally left blank. Section L reflects the charitable deduction reducing partner basis, with a positive ending capital account confirmed.
K-1 (Form 1065) — Example at $50,000 Investment
Line 13 Code E — Capital Gain Donation (tax-exempt)$250,000
Box 8 — Net LTCG (taxable)$0
Box 9 — Royalties (taxable)$0
Section L — Ending Capital AccountPositive ✓
DOC 04 — PARTNERSHIP AGREEMENT
Series LLC Partnership Documents & LOI
Client executes a Letter of Intent via DocuSign, then a full partnership agreement forming the Series LLC. The taxpayer is admitted as a limited partner with documented capital account basis. The partnership structure ensures IRC tacking applies — the long-term holding period on the minerals is inherited on day one. No wet signatures required. Attorney-managed process throughout.
Steps 2-4: DocuSign LOI → Wire to Attorney Escrow → DocuSign Partnership Docs
Risk & Compliance

Why This Stands Up

The strategy is specifically designed to avoid the pitfalls that plagued listed transactions like conservation easements. Four structural differences protect clients.

📋
Not a Listed Transaction
The IRS has not identified this transaction type as a listed or reportable transaction. Unlike many easements, there is no disclosure requirement under Reg §1.6011-4.
⚖️
Tangible Asset, Real Market
The donated asset (volcanic mineral) has an active commercial market and real buyers. The FMV is not theoretical or based on a “prohibition from development” — it reflects an actual traded commodity.
📄
Full Documentation Package
Each investor receives: Qualified Appraisal, Form 8283 signed by appraiser and charity officer, Partnership K-1 with Code E reporting, and positive capital account basis.
🤝
Mission-Aligned Charity
Minerals are donated to Native American tribal chapters where they enhance crop yield and nutritional output — genuine, measurable charitable impact with no circular flow of funds.
❌ Conservation Easements
✗ Listed transaction — disclosure required
✗ No-development restriction — hypothetical value
✗ Active IRS audit campaigns; penalty exposure
✗ Charity receives non-commercializable restriction
✓ This Strategy
✓ Not a listed transaction — no disclosure required
✓ Tangible mineral with real commercial market value
✓ Compliant IRC tacking + qualified appraisal structure
✓ Charity receives a usable, beneficial asset
For Advisors

Step-by-Step Process

Designed to be turnkey for CPAs and financial planners. Your only job is the referral — we handle all documentation, escrow, entity setup, and tax forms.

1
Advisor Shares Link
You receive a unique referral link to share directly with your client.
2
Client Signs LOI
Client executes a Letter of Intent via DocuSign — no wet signatures required.
3
Wire to Escrow
Funds wired to attorney-managed escrow. $50,000 minimum per client.
4
Partnership Docs
Client executes partnership agreement via DocuSign. Series is formed.
5
Tax Package Delivered
K-1, Form 8283, qualified appraisal, and all supporting documentation delivered for filing.
Referral Compensation

There Is Room to Be Paid for Referrals

How you’re compensated depends on your professional designation. Both tracks are clean — structure is different, not the outcome. Fees are based on total charitable deductions you generate across all clients.

💼
CFOs, Consultants & Business Managers
No securities license required · Simplest path
Fee structure
10% – 20% of client investment, volume-based
Agreement required
Simple referral agreement — we provide the template
Client disclosure
None required for unlicensed introducers
When you get paid
On confirmed wire to escrow
Best for
CFOs, family office staff, business consultants, unlicensed tax advisors
📋
Licensed Financial Advisors & RIAs
SEC / FINRA / state-registered · Standard solicitor structure
Fee structure
10% – 20% of client investment, volume-based
Agreement required
Written solicitor agreement per SEC Rule 206(4)-3 / Regulation BI
Client disclosure
Written disclosure to client required at time of referral — we provide the form
When you get paid
On confirmed wire to escrow
Best for
RIAs, broker-dealers, registered reps, wealth managers
Referral Fee Schedule Based on total charitable deductions generated · fee paid on client investment amount
Standard
10%
Under $5M in charitable deductions
$60K client = $6,000
$5M+ Deductions
15%
Unlocked at $5M total deductions
$60K client = $9,000
$10M+ Deductions
20%
Maximum tier — unlocked at $10M
$60K client = $12,000
High Volume
Custom
Bulk referral payout & custom structure available
Contact to negotiate
Note for CPAs: AICPA Rule 1.510 restricts contingent fees on tax engagements — but a flat referral fee for an introduction is a distinct arrangement and does not trigger that rule. Many CPAs who refer clients to this program are compensated under the unlicensed track with a flat fee paid by ROI CFO directly. Confirm with your ethics counsel if in doubt — we’re happy to provide supporting language.
Ready to Learn More?

Start Referring Clients Today

Request your unique advisor referral link. We’ll walk you through the structure, answer compliance questions, and provide a customizable client-ready summary.

Request Advisor Package

Get your referral agreement, client one-pager, K-1 sample, and full compliance documentation — everything you need for a confident client conversation.

Minimum Per Client
$50,000
Deduction Ratio
5:1 Guaranteed
Documentation
K-1 + Form 8283
Referral Fee
10% – 20% + Custom
Request Advisor Agreement →

This document is for licensed financial professionals, CPAs, and business advisors only. Referral fees are paid pursuant to a written referral agreement. Licensed advisors must comply with applicable SEC/FINRA solicitor disclosure requirements. Flat referral fees paid to unlicensed introducers are not subject to securities regulations but require a signed referral agreement with ROI CFO LLC — roicfo.com. All tax outcomes depend on individual taxpayer circumstances. Consult qualified tax and legal counsel before advising clients. All appraisals under IRC §170(f)(11)(E). 2025 Offering · ROI CFO · Utah.