Sponsor a piece
of the operation.
Every recovery runs on specific gear -- wetsuits, sonar, hydraulic winches, a boat trailer that holds up to Utah water. Donating equipment is often more tax-efficient than writing a check, and your name goes on the thing that actually does the work.
Turn business inventory into mission tools.
Cash is great. Equipment is sometimes better. Every item below is pulled directly from our operating budget -- the actual hull, engines, crane, sonar, trucks, and dive gear required to recover submerged vehicles from Utah's lakes at commercial-salvage scale. Businesses with surplus equipment, supplier relationships, or marketing-budget allocations for community partnerships can sponsor specific items at cost basis and deduct the value. Your logo goes on the gear for the life of the gift.
These are real numbers from our published budget. Want to see the full spreadsheet? Ask us.
The list.
Updated as gear is sponsored. Click a category to filter, or sponsor an item directly -- we'll send a tax-documentation letter and add your name to the equipment.
No equipment in this category right now. Check back as the operation expands -- or tell us what you have.
Other ways your business can support Fathom -- and write it off.
Most small business owners only think "donation = check." There are cleaner tax-advantaged paths. The IRS treatment differs for each -- worth a conversation with your CPA before you commit a meaningful gift.
The default. Deductible on Schedule A (individuals) or directly (C-corps, capped at 10% of taxable income). Itemization required for individuals -- our tax benefits calculator shows the real after-tax cost for your situation.
What this page is about. Deduct at cost basis (lesser of fair market value or what you paid) without spending cash. Equipment, supplies, inventory, vehicles -- all qualify. Get Form 8283 for any gift over $500.
Often the most efficient path. Qualified sponsorship payments are deducted as ordinary business expenses -- no AGI cap, no 10% corporate cap, no itemization required. If you get logo placement on the boat or in a recovery report, it's usually deductible as advertising. Better than charitable treatment for most small businesses.
If you already spend on local marketing -- billboards, sports sponsorships, community ads -- redirecting a portion to a cause partnership produces the same deduction with measurable brand goodwill. Reframe existing marketing spend; same tax treatment, better story.
"$X of every sale goes to Fathom Restoration." The donated portion is a charitable deduction; the marketing/PR benefit is a business expense. Promotes your brand, funds the work, both pieces are deductible -- properly structured, this is one of the cleanest small-business plays.
The hours themselves aren't deductible. But these are: wages you pay for employee volunteer days (ordinary wage expense), company vehicle mileage at the business rate, supplies you buy for the work, and travel costs. Most businesses leave this on the table.
Donate appreciated stock, real estate, or other capital assets directly. You avoid capital gains tax AND deduct the full fair market value -- often a far better outcome than selling, paying tax, and donating the net. Requires a qualified appraisal above certain thresholds.
Cars, trucks, boats, trailers can be donated under separate IRS rules. Deduction is generally the price the charity sells it for, or fair market value if the charity uses the vehicle in operations -- which we would. Form 1098-C required.
"Bunch" multiple years of giving into one tax year through a DAF, clearing the standard-deduction threshold. Distribute the funds to Fathom over several years. Most useful for owners who'd otherwise just take the standard deduction.
Many corporations match employee donations 1:1 or 2:1 to qualified 501(c)(3)s. Free additional capital -- the company gets the deduction on the match, you get it on the original gift. Check your benefits portal.
Direct services -- legal, accounting, marketing, photography -- aren't deductible at value. But the out-of-pocket expenses you incur while providing them are: materials, mileage, supplies, software licenses purchased for the work. Worth tracking carefully.
Letting Fathom use your warehouse for gear storage, your office for board meetings, or your company truck for hauling -- that's an in-kind contribution. Track the fair rental value; ask your CPA about the deductibility nuances for use vs. transfer.
Important: The calculator at /tax-benefits models the most common cases. Categories 03-12 above often produce a better after-tax outcome than a straight cash gift -- ask your CPA which is best for your situation. We can also structure a hybrid (e.g., equipment + cash sponsorship + employee volunteer day) that uses three deduction categories in a single relationship.
Got something not on the list?
We need things we haven't thought to ask for. Surplus marine gear, fleet vehicles your business is retiring, professional services, warehouse space in northern Utah, technology budget you can redirect -- tell us what you have.