Three layers. One governance roof.
Each layer is available elsewhere in the market — but only as standalone capabilities. Combining all three under a single cooperative governance structure is what enables the engine to operate at institutional scale.
Charitable-Receipt Authority
Civic-class DAF sponsor (501(c)(3))The cooperative's Civic-class structure includes a chartered Donor-Advised Fund sponsor — the 501(c)(3) entity that accepts intangible donations, issues IRC §170-compliant charitable-contribution receipts, and holds donated assets as donor-restricted charitable property. Without this layer, the donor cannot access the deduction.
A standalone payment processor has no charitable-acceptance authority. A standalone DAF sponsor has no operational deployment capability.
Defensible Valuation Methodology
Third-party IVSC-compliant appraisal (under service contract)IRC §170 deductions on non-cash contributions exceeding $5,000 require a qualified appraisal (IRS Form 8283, Section B). The cooperative operates with a third-party data-valuation firm under service contract applying IVSC IVS 210 (Intangible Assets), IAS 38, ASC 350/820, and multi-method convergence. Same standards stack as the Project Constellation HAE framework — inherited and extended to all donor classes.
A standalone charitable organization lacks access to IVSC-calibre valuation infrastructure. A standalone data firm lacks the charitable-vehicle structure to complete the deduction.
Operational Deployment Infrastructure
TCB + SKUx + Agingo + Fiserv + Data TrustOnce the DAF holds the donated intangible, it must be deployed to produce charitable impact at scale. The cooperative provides the full stack: tokenization (converting donated rights to Coop-IC via cooperative partner), POS adjudication (coupon clearinghouse + SKU-level adjudication program manager), settlement (Fiserv FIUSD / USD1 stablecoin), beneficiary registration (Civic-class NGOs), and Data Trust ingestion (for Data/IP contributions). Without operational infrastructure, donated intangibles sit idle in the DAF.
No other single entity combines all three layers. The cooperative is uniquely positioned because it was purpose-built for this intersection.
Five donor types. One engine.
The engine applies across any donor holding an intangible asset with defensible value. The EBT/SNAP gift-card case is the most tangible consumer story — it is one of five primary application categories.
| Donor Type | Intangible Donated | Deployment | Beneficiary |
|---|---|---|---|
| Brand / Manufacturer§6.2 Flagship | SKU-level gift cards or Coop-IC issuance rights | EBT/SNAP displacement at POS via SKU-adjudication and coupon-clearinghouse rails | EBT/SNAP recipients — reduces federal taxpayer outlay dollar-for-dollar |
| Public Company | Data assets, customer behavioral data, audience-attribution rights | Contributed to InnovateCredits Data Trust; generates Coop-IC backing yield + royalty flow | Cooperative members + civic data-utility programs; donor receives Coop-IC patron dividends |
| Patent Holder | Patent licenses, trade secrets, proprietary know-how | Licensed to public-purpose ventures — open-source, public health, public infrastructure | Innovation diffusion to public sector; Civic-class NGO operating partners |
| Service Firm | Contract rights, professional service capacity (pro-bono hours) | Pro-bono service delivery to Civic-class members under DAF program grant | NGO / Non-Profit operating capacity; reduces overhead burden on Civic-class patrons |
| Media / Content Company | Audience-attribution rights, engagement data, content licensing | Integrated into Brand-class cooperative campaigns; rewards-based attribution engine | Consumer-class members earning Coop-IC; brands earn shelf placement + attribution |
Partner names and specific donors redacted per public-launch confidentiality policy. Application universe is non-exhaustive.
Six steps — any intangible, any donor class
Donor identifies intangible asset
Any corporation or individual holding an intangible not yet on their balance sheet — data, IP, trade secrets, contracts, gift cards, content rights. Asset need not be currently capitalized; the valuation step establishes fair market value for deduction purposes.
Defensible Form 8283-qualifying valuation commissioned
The cooperative's third-party data-valuation firm partner applies IVSC IVS 210 + IAS 38 + US GAAP ASC 350/820 standards using multi-method convergence. Output is a qualified appraisal satisfying IRS Form 8283 Section B for donations exceeding $5,000.
Donor contributes intangible to cooperative-affiliated DAF
The DAF's 501(c)(3) sponsor accepts the intangible as a donor-restricted charitable asset. Donor receives IRC §170 deduction at appraised fair market value; Form 8283 is filed with the tax return. Donor retains advisory rights only — no legal control of DAF assets.
DAF holds asset; donor advises on beneficiary population
DAF trustees control disbursement decisions. The donor may recommend a beneficiary population (e.g., EBT/SNAP households, open-source software projects, NGO operating programs). The cooperative is designated as the program-execution rail in the grant agreement.
Cooperative deploys the intangible through operational stack
Data/IP → Data Trust (generates Coop-IC backing yield + royalty). Gift cards → Beneficiary Redemption Pool → POS adjudication (TCB + SKUx). Service contracts → pro-bono delivery to Civic-class members. Each deployment generates cooperative patronage activity at scale.
Redemption attribution reported to all parties
Donor receives itemized deployment-attribution report for tax substantiation. DAF receives charitable-distribution confirmation. Beneficiary populations and Civic-class NGOs receive impact reports. Treasury and USDA receive federal-outlay displacement data (for gift-card class deployments).
Form 8283-qualifying — IVSC + IFRS + US GAAP convergence
The same standards stack underpins the cooperative’s Project Constellation Hard Asset Equivalent methodology. Applied here to donated intangibles, it produces qualified appraisals that satisfy IRS Form 8283 Section B and GAAP non-cash-contribution recognition requirements.
The Project Constellation IVS framework for Hard Asset Equivalent classification uses the same standards. Donated intangibles that achieve HAE classification under this stack also become eligible for Coop-IC backing and Treasury IC bridge treatment.