When it comes to elite tax strategy, timing is everything. Over the past year, Historically Significant Items (HSIs) have rapidly shifted from a niche solution to a high-demand tool among top earners, especially those working with CPA and advisory firms that prioritize compliance, transparency, and impact.
So why are HSIs selling out—and what do you need to know to get ahead in 2025?
HSIs are real artifacts with verified historical relevance that qualify for charitable contribution deductions under IRS rules. They must meet strict documentation and valuation standards, and they’re placed with institutions such as museums, archives, or nonprofit organizations committed to their preservation.
This strategy allows high-income individuals to receive significant charitable deductions in a fully compliant and secure manner—while preserving pieces of history that might otherwise be lost.
There are a few key reasons HSIs are seeing record-level interest:
In 2024, B10 Capital’s entire HSI inventory sold out well before the Q4 rush. That momentum has only continued into 2025.
If you’re a high-income earner, partner at a firm, or CPA guiding top-tier clients, this is the moment to plan. Waiting until Q4 means you’ll likely miss out—or be left scrambling for a solution that doesn’t meet your standards.
The window for 2025 allocations is open now, but demand is already surging.
At B10 Capital, we don’t just source Historically Significant Items—we carefully vet every asset, confirm documentation, and deliver a full-service white-glove experience designed for partners and their clients. Founded in 2017, we’ve built a reputation as a trusted and established firm known for delivering IRS-compliant tax strategies that stand up to scrutiny. Our focus is simple: make elite tax strategies accessible, secure, and seamless.
We work with a select network of CPAs, RIAs, and tax-forward professionals to help them integrate HSIs into client portfolios with confidence.
Contact B10 Capital today to reserve access to upcoming HSI allocations or request a partner overview.
Insights into sophisticated tax benefits designed for high-net-worth individuals and businesses.
