bulk purchase benefits

We offer individual purchasers the opportunity to acquire minerals, commodities and other raw materials on highly discounted 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?

  • 2023 Executive Summary

  • How do I participate?

What is the Process?

Complete a Letter of Intent (LOI) to Purchase:  Please request a registration link from the professional that shared this opportunity with you. 

Sample Letter of Intent Document

Review Acquisition Documents:  You will have access to these documents after completing your letter of intent.  If you have any questions, please do not hesitate to reach out to the professional that shared this opportunity with you.

Fund:  Purchaser wires desired acquisition amount to our designated escrow attorneys.

Documentation: Once the wire has been received, purchaser will receive an email with documents package. Purchaser acquires LLC interests in Soil Amendment Holdings, a DBA of Agamemnon LLC by signing the Agreements.  At this time, Soil Amendment Holdings acquires all LLC interests of a preexisting LLC that owns existing soil amendment resources.

Qualified Independent Appraisal:  Every year, a qualified appraisal is completed by a 3rd party in November/December to determine the FMV.  The appraiser will sign form 8283 on behalf of the partnership which is used in the tax filing for partners that decide to donate.

Review the 2022 Partnership Appraisal

Vote:  At the end of the calendar year, Members of Soil Amendment Holdings vote to hold their pro rata portion of the LLC's minerals within their series or to have them donated to a designated charity.  Each Series owner is both a member and co-manager and their decision is completely independent and non correlated to members within other series LLC's.

Tax Return - K1s:  The volcanic ash minerals are directed by the members' vote and a K1 is distributed to each member. If the partner donates 100% of their pro rata interest in the capital asset the series closes with the donation.  Once the election is made, and the donation authorized, the serires will automatically terminate.

Commercialization; The commercialization of the volcanic minerals may continue under the direction of our predesignated commercialization partner, either in concert with the charity, according to their vote.

Review Current Commercialization Prospectus and Efforts Below:

Prospectus:  Thriv and Elgrow Soil Amendments

GeoSerum for Farms and Golf Courses

Life Cider

Lytra Rain

Nutri-Strips for Pets

Note this is a bulk purchase venture, not a security as it is not an investment with an expectation of profits from the efforts of others, Rather, it is an opportunity to acquire assets in bulk at substantially more favorable terms than available directly.

frequently asked questions

  • How is FMV Determined?

  • Why is this Discount Available?

  • Where is it Sourced?

  • Who Owns the Mine & Land?

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.

Click Here to View the recently completed 2022 Qualified Appraisal


 - Part 2 - 

  • What is the Mineral Used For?

  • Is there a Deduction Limit?

  • Is the FMV Volatile?

  • Tell me about Cost Basis?

Tephra (the scientific name of volcanic ash) contains primary minerals which have abundance of nutrients. Over time, chemical and biological weathering, the ashes will release the nutrients and the ash will increase its surface area, enable them to hold more nutrients and water. This natural phenomenon renews the soil, and can be used as an organic fertilizer.

By feeding the soil microbiome first, healthy plants can resist pest pressure, reducing or eliminating the need for pesticide.  Volcanic ash soil amendment contains minerals that provide the soil with a healthy foundation for plants:


Volcanic ash fertilizer adds resiliency to plants during drought and weather fluctuations.


Increases soil fertility and trace elements to the farm and garden giving the soil, plants, and animals the vital minerals needed to thrive.


The nutrients and trace elements give the soil, plants, and animals the vital minerals needed to thrive.


Benefits root system growth and absorption of minerals and nutrients, activating the probiotic microbiome in the soil, and enhancing the nutrition and the flavors of foods and fruits.

Furthermore, many of the rich minerals and nutrients within the soil can be extracted for a variety of commercialization efforts. 

A more expansive view of the commercialization efforts can be found below:

The efforts of the commercialization partner can be seen at www.GeoSerum.com and www.lytra.co and has several employees and includes scientists focused on R&D as well as business development professionals who have nothing to do with any tax considerations.  They are actively acquiring customers into which their formulations are being introduced (see for example www.lifecider.com and https://www.bevnet.com/events/bevnetlivesummer23/showdown).

1. Thryv Movement (website coming soon) - a movement for a “level above” Organic produce with a focus on nutrient density

a. Trademarks and website launch in August 2023

2. GeoSerum.com - Soil Amendment Products

a. Projected sales of $7M for 2023 and $30M for 2024 

b. Achieving higher nutrient density in Alfalfa and other produce in Arizona, Utah, Oregon, and more.

c. Game-changing agricultural soil amendment products and technology based on trace minerals, bacteria, humic and fulvic acids, highly soluble calcium and other minerals, and activators that are congruent with Organic farming and are being OMRI certified by August 2023.

 3. Lytra.co - food grade ingredient of trace minerals from The Great Salt Lake including 84+ trace minerals, including magnesium, gold, silver, and other essential minerals for our bodies and hydration specifically.

a. Nutristrips - coming soon with Lytra (see attached flyers for various markets)

b. Life Cider (lifecider.com) - apple cider vinegar lemonade canned drink - on shelves now

c. Lytra.co and Amazon.com sales - launching this September 2023

Thryv (thrive) the movement is a level above Organic produce. With a focus on nutrient density and not just the requirement not to use synthetic fertilizers and pesticides, we are changing the way farmers, consumers, and the government define healthy produce. Launching in August 2024, this movement is backed by several Ph.D. scientists, medical officers, dozens of product companies, and soon hundreds of farmers dedicated to making a difference with nutrient-dense food.

GeoSerum offers a soil amendment protocol that results in alfalfa, for example, with 30% more protein, requiring as little as 60% of the water typically used, with dramatically improved nutrient density from iron to other minerals the animals that consume it need.

● Approximately 50 farms are currently running tests to confirm the improvement in yield, reduced water requirements, and, most importantly the nutrient density of the produce grown - from alfalfa and other forage to melons and blueberries; these farmers are already getting tremendous results which are being verified by third-party lab analysis.

● With estimated sales of $7M for 2023, GeoSerum is off to a great start and expects sales of $30M+ in 2024 and beyond.

● With partnerships including Supra International, the winner for hybrid seeds that are alternatives to Alfalfa at a recent contest at Texas A&M University, the combination of GeoSerum with highly productive seeds that require less water to grow is a great combination.

Lytra has 84 trace minerals and is the world's best food additive to remineralize our bodies, improve hydration, and support all of the electrical functions of the body and mind. It's currently in several hot products, including Life Cider, Nutristrips, and more.


 - Part 3 - 

  • Is there a Legal Precedent?

  • How do I receive my Deduction?

  • What about my LLC Member Basis?

In Skripak v, Comm’r, 84 T.C. 285, the taxpayers participated in a program to purchase books at a steep discount. The IRS sought to have the taxpayer’s charitable deduction disallowed based on the economic substance of the donation, however was unsuccessful.

RERI Holdings against the IRS, the court held that “doctrines such as business purpose and an objective of economic profit are of little, if any, significance in determining whether [a taxpayer] made charitable gifts.” Id. at 315.

Futher In RERI Holdings I, LLC v. Comm’r, T.C. Memo. 2014-99, the court noted that Skripak, Weitz, and Hunterti presented the court with “taxpayers who participated in tax avoidance programs that, in a nutshell, involved buying tangible personal property at distress prices for the sole purpose of contributing the property to a qualified charitable recipient.” Id. at 6.

The court acknowledged that in such a situation “the lack of any non-tax purpose for entering into the transaction (i.e., the transactions’ lack of ‘economic substance’) was not a deterrent to the taxpayer’s entitlement to a charitable contribution deduction.” Id. The court reasoned that the Skripak holding, in particular, was based on the principle that: “The deduction for charitable contributions provided by [I.R.C.] section 170 is a legislative subsidy for purely personal (as opposed to business) expenses of a taxpayer.” Implicitly, as charitable contribution deductions do not arise from business activities, and are inherently unprofitable, business purpose and objective profit motive are not particularly revealing analytical tools


 - Part 4 - 

  • Is this a Listed Transaction?

  • Do you have a Legal Opinion?

  • Tell Me About the Charity

  • Tell Me About the Commercialization Partners

No, this is NOT an IRS listed transaction nor is it a transaction of interest.

It is also NOT substantially similar to syndicated conservation easements which are listed transactions referenced in https://www.irs.gov/pub/irs-drop/n-17-10.pdf.

That Notice regarding conservation easements is distinguishable from this purchase opportunity in the following aspects:

The Notice clearly states that the conservation easements are based on inflated hypothetical valuations.

In addition, in contrast to traditional charitable gifting where an asset is put into productive use for the benefit of a charity, in conservation easements the charity is yoked with the burden of enforcing the easement.

This goes against typical public policy encouraging the productive use of assets and iv. the specific congressional intent of Congress that charities receive the benefit of donated assets to actively further their charitable purpose.

More procedurally, the Notice does not alter the rule regarding tacking of holding periods which allows a donation to be greater than the cash contribution of the donor (indeed it specifically allows tacking and only requires reporting on transactions with valuations of greater than 2.5, their contribution... if the Notice's concern was with the tacking rules they simply would have proscribed tacking).

In our transaction, a) in contrast to being real estate, with b) hypothetical future values, our transaction is appraised at the c) actual fair market value of the product which is at the price that the d) previous partners sell it at and e) at the lower range of the market rates.

Moreover, here the charity is not yoked with any burden, but in fact is ecstatic of its opportunity in receiving the volcanic ash.

Note also that in charitable giving law, a donation is the fair market value unless the holding period is for less than a year, and then it is for the cash outlay. The fact that the Notice does not 'notice out' transactions of 2.5x or less AND does not attack the longstanding rule of allowing the tacking of a holding period of a contributing partner, thereby specifically allowing the donor's to take a long term holding period in their donated asset, makes counterfactual an argument that the Notice prohibits donations that are greater than the cash outlay.

In summary, our transaction is consistent with congressional intent and common industry practice related to charitable gifting (unlike the conservation easements) and is valued consistent with the other products actually in the marketplace and sold in the ordinary course of business.

It is inconsistent with the facts, the reasoning, the state of the law, and public policy and congressional intent to hold that eleemosynary donations of actual minerals are "substantially similar" to the inflated hypothetical values of restricting potential future real estate land development that burdens a charity in perpetuity with the duty to monitor and enforce the easement.

frequently asked questions 

Tax Preparation

- Part 1 -

  • What Documents will I need to file?

  • How & Where Do I List My Deduction?

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

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.

Tax Preparation

- Part 2 - 

  • 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 IRS uses the code E on Schedule K-1 (Form 1065) to identify the charitable donation as a capital gain property.

Code E is “Capital gain property to a 50% organization (30%) Subject to the 30% AGI limitation, on line 12 of Schedule A (Form 1040).”


Please reach out to the individual that shared this information with you to learn how to participate in this year's opportunity.