\n Strategy Hub
FIRMA-ENTITY-MAP-v1.0

Entity Map
Legal Architecture

Seven entities across five jurisdictions. Three capital pools. One IP Trust. Designed so the Foundation governs permanently, the PIF deploys without diluting founders, and the 1ACCORD Commons can never be captured by any single participant.

Every entity does one thing well. No entity does what another entity does. Together they cover everything — governance, asset protection, operations, charitable giving, IP stewardship, and capital deployment — without structural conflicts.
01 — The Seven Entities

One Purpose
Per Entity

Each entity is domiciled in the jurisdiction best suited to its purpose. No entity has overlapping responsibilities. This isn't a holding company structure — it's a cooperative architecture where each entity constrains the others, preventing any single point of extraction or control.

Firma Foundation
Cayman Foundation Company
Governs the Rails
The sovereign-grade counterparty for all institutional deals, nation-state partnerships, and protocol governance. No beneficial owners — governance by supervisory council. Administers the IP Trust, signs sovereign counterparties, governs FIG issuance, and authorizes all grant disbursements. The Foundation is the entity that sits across the table from a sovereign wealth fund or a nation-state partner. Its Cayman domicile provides the legal standing that institutional counterparties require.
IP Trust administrator Protocol governance Sovereign counterparty Grant authorization FIG issuance governance Supervisory council
1 ACC0RD IP Trust
Wyoming Statutory Trust
The Open Source Commons
Holds all open source commons, agent libraries, and OS IP permanently. Technology committed here cannot be privatized or extracted. The Foundation serves as trustee. Licenses are issued by the Trust — strategic commercial use generates collective revenue while open-source status remains irrevocable. Creator economic rights are tracked on-chain; original builders earn perpetually from IP they contributed. Firma Edge (post-quantum security) is held here as a private license. Wyoming Statutory Trust Act provides perpetual existence — this entity outlives any individual, company, or administration.
Open source IP — permanent Agent library registry Strategic licensing Creator economic rights Firma Edge private license Cannot be privatized
Wyoming Non-Profit
1 ACC0RD Programs
Grants, $CIK Vault, Contributor Program
The programmatic arm. Runs all grant disbursements, the $CIK vault mechanism, and the contributor program that onboards builders into the ecosystem. Stewards the Agent Covenant framework documentation. No profit distribution — surplus flows to missions through the 508c1a Ministry. This is the entity that touches builders directly: grants come from here, contributor reputation starts here, and the programs that make the ecosystem accessible to new participants run through here.
Grant disbursement $CIK vault Contributor program Agent Covenant steward No profit distribution Surplus → missions
Nevis Entity
Nevis LLC / Foundation
Private IP & Asset Backing
Holds private economic rights, strategic IP, and PIF assets. LiquidAcre land rights, RWA IP, LightCI economic rights, the Balaji arrangement, and strategic reserves all live here. This is where assets are acquired and held before entering 1 ACC0RD permanently. The PIF acquisition pipeline runs through Nevis — capital deployment, IP acquisition, and institutional co-investment all originate here. Nevis asset protection jurisdiction ensures that private holdings cannot be reached by claims against other entities in the stack.
Private economic rights PIF pipeline & acquisitions Strategic IP holdings Asset protection jurisdiction No commons layer contact
Firma Labs
Puerto Rico · Wyoming · Dubai (2026)
Token Issuance & Operations
The operating company. Runs engineering, product development, and the Entrepreneur in Residence program. Issues the FIRMA gas token (VARA Dubai or PR bridge). Puerto Rico Act 60 provides 4% export service income and 0% capital gains for qualifying individuals. The Dubai entity (targeting 2026) adds VARA regulatory coverage for token issuance and institutional distribution in the Middle East and Asia markets. This is the entity that builds — everything else governs, holds, or distributes.
FIRMA token issuance Engineering & product EIR program Act 60 — 4% export Dubai entity 2026
508c1a Ministry
Washington State
Charitable & Tithe Layer
The charitable giving and tithe layer. Receives $CIK vault surplus for mission disbursement — sustainability programs, sovereign living experiments, community infrastructure. Issues giving receipts. No commercial revenue passes through this entity. The 508c1a structure provides church ministry status without IRS 501c3 reporting requirements, preserving operational autonomy while maintaining charitable purpose and donor receipt capability.
Charitable giving Tithe layer Mission disbursement Giving receipts No commercial revenue
Attestation Registry Bridge
On-Chain Infrastructure
Cross-Entity Verification · Agent Domicile · Tax Election
Not a traditional legal entity — on-chain infrastructure that connects all six entities and serves as the domicile layer for autonomous agents. Every grant, every IP registration, every token issuance, every charitable disbursement is attested on-chain through the registry bridge. This is what makes the multi-entity structure auditable without requiring trust in any single entity. The bridge records who authorized what, when, and under which entity's authority — creating a permanent, verifiable record of every decision across the entire stack.
The registry also solves the agent jurisdiction problem. When an AI agent earns revenue, holds economic rights, or participates in governance — where is it domiciled? Where does it pay tax? The Attestation Registry Bridge provides the answer: agents register through the bridge, receive a verifiable on-chain identity (ERC-8004), and are assigned domicile within the entity stack based on their function and authorization. An agent licensed by the Foundation operates under Foundation jurisdiction. An agent deployed by Firma Labs for operations inherits Labs' tax treatment. The bridge maps every agent to exactly one authorizing entity — creating legal clarity for tax authorities, regulators, and counterparties without requiring agents to incorporate separately. Agent domicile is not permanent — it migrates as an agent's role, authorization level, or governing entity changes, with every transition attested on-chain.
Cross-entity attestation On-chain audit trail Decision provenance Authority verification Agent domicile registration Tax election mapping ERC-8004 identity anchor Jurisdictional assignment
02 — Capital Flows

How Money
Moves Between Entities

Capital enters through Firma Labs (token issuance, operations revenue) and through the PIF pipeline (Nevis entity). It flows to deals through the Syndicate SPVs, to builders through the Wyoming Non-Profit grants program, and to missions through the 508c1a Ministry. The Foundation governs all flows but does not hold operating capital. The IP Trust generates revenue but does not deploy it. Every entity touches capital in exactly one way.

                    REVENUE IN                          CAPITAL DEPLOYED
            ┌──────────────────────┐          ┌──────────────────────────┐
            │                      │          │                          │
            │  Firma Labs          │          │  Syndicate SPVs          │
            │  · Token issuance    │          │  · Land acquisition      │
            │  · Operations rev    │          │  · IP acquisition        │
            │  · EIR program fees  │          │  · Infrastructure        │
            │                      │          │  · Sovereign partnership │
            └──────────┬───────────┘          └────────────▲─────────────┘
                       │                                   │
                       ▼                                   │
            ┌──────────────────────┐          ┌────────────┴─────────────┐
            │                      │          │                          │
            │  Firma Foundation    │◀────────▶│  Nevis Entity            │
            │  · Governs all flows │          │  · PIF pipeline          │
            │  · Authorizes grants │          │  · Private IP holds      │
            │  · No operating $    │          │  · Co-investment capital │
            │                      │          │                          │
            └──────────┬───────────┘          └──────────────────────────┘
                       │
            ┌──────────┼──────────────────────────┐
            │          │                          │
            ▼          ▼                          ▼
  ┌─────────────┐  ┌──────────────┐  ┌──────────────────┐
  │ IP Trust    │  │ WY Non-Profit│  │ 508c1a Ministry  │
  │ · Licensing │  │ · Grants     │  │ · Charitable     │
  │   revenue   │  │ · $CIK vault │  │ · Tithe layer    │
  │ · Creator   │  │ · Contributor │  │ · Surplus from   │
  │   royalties │  │   programs   │  │   $CIK vault     │
  └─────────────┘  └──────────────┘  └──────────────────┘
Firma Labs
→
Foundation
Protocol revenue, token issuance proceeds, and EIR program fees flow to Foundation governance for allocation
Foundation
→
WY Non-Profit
Grant authorizations and $CIK vault allocations for builder programs, contributor rewards, and ecosystem development
Foundation
→
Nevis Entity
PIF deployment authorization. Foundation governs which deals the Nevis-held PIF capital flows into
Nevis Entity
→
Syndicate SPVs
Lead capital deployment into deal-specific vehicles. PIF capital plus co-investor capital into land, IP, and infrastructure deals
IP Trust
→
All Participants
Licensing revenue distributes to ERT holders, LP pools, grant fund, and infrastructure — per treasury allocation split
WY Non-Profit
→
508c1a Ministry
$CIK vault surplus flows to charitable missions — sustainability, sovereign living, community infrastructure
03 — Three Capital Pools

Where Capital
Accumulates

The entity stack creates three distinct pools of capital, each governed differently and serving a different purpose. No pool can access or redirect capital from another. This separation is what prevents the common failure mode of ecosystem projects — where operational needs drain the treasury that was supposed to fund the community.

The PIF Pool
Firma Public Investment Fund · Nevis Entity
Capital for deal deployment. Founding assets (Bosonic, LiquidAcre, Roca Bank, RWA IP), protocol revenue allocation, and co-investor commitments. The PIF leads every SPV and has first right of refusal on all IP acquisitions. This pool deploys — it doesn't sit. Capital here exists to move into deals that grow the network.
The Commons Pool
Collective Treasury · 1 ACC0RD IP Trust
Revenue from IP licensing, agent marketplace fees, FIRMA gas fees, and FIG demurrage. Distributed per treasury allocation: 40% to LP pools, 25% to ERT holders, 20% to ecosystem grants, 10% to agentic infrastructure, 5% to reputation rewards. This pool grows — every deal, every license, every transaction contributes to it.
The Mission Pool
Charitable Capital · 508c1a Ministry
$CIK vault surplus and direct charitable contributions. Funds freedom mission deployments — sustainability programs, sovereign living experiments, community infrastructure. No commercial return expected. Giving receipts issued. This pool serves — it funds the missions that give the network state its moral purpose.
Separation Rule
PIF capital cannot fund operations. Commons revenue cannot be redirected to the PIF. Mission capital cannot be used for deal deployment. The entity architecture enforces this separation at the legal level — not through policy that can be changed, but through entity structure that would require dissolution to override. This is the firewall that protects participants, donors, and co-investors simultaneously.
04 — Structural Rules

What Each Entity
Cannot Do

The architecture is defined as much by its constraints as by its capabilities. Each entity is prohibited from specific actions — and these prohibitions are what make the system trustworthy to institutional counterparties, open-source contributors, and charitable donors simultaneously.

Firma Foundation — Cannot
Hold operating capital. Issue tokens. Employ engineers. Run commercial operations. Acquire private IP. The Foundation governs — it does not operate. This prevents the common failure where a governance entity becomes captured by operational interests.
1 ACC0RD IP Trust — Cannot
Privatize contributed IP. Transfer open-source IP to private hands. Deploy capital. Make acquisitions. The Trust holds and licenses — it does not transact. Once IP enters the trust, its open-source status is irrevocable.
Wyoming Non-Profit — Cannot
Distribute profits. Issue tokens. Hold private IP. Deploy capital to deals. The Non-Profit runs programs and disburses grants — surplus goes to missions, not to any participant.
Nevis Entity — Cannot
Touch the commons layer. Access IP Trust assets. Override Foundation governance. Issue grants. The Nevis entity holds private assets and deploys capital — it cannot reach into the public-benefit layer.
Firma Labs — Cannot
Govern the protocol. Administer the IP Trust. Disburse grants. Make charitable distributions. Firma Labs builds and operates — governance belongs to the Foundation.
508c1a Ministry — Cannot
Receive commercial revenue. Issue tokens. Hold private IP. Deploy investment capital. The Ministry receives charitable surplus and funds missions — nothing else passes through.
05 — Interlocks

How Entities
Check Each Other

The seven-entity architecture is not just parallel isolation — the entities actively constrain each other. The Foundation cannot deploy capital without the Nevis entity holding it. The Nevis entity cannot deploy without Foundation authorization. The IP Trust cannot license without Foundation administration. No single entity can act unilaterally on any decision that affects the collective.

Governance ↔ Capital
The Foundation governs which deals the PIF deploys into — but the Foundation does not hold the capital. The Nevis entity holds the capital — but cannot deploy without Foundation authorization. This two-key system prevents both governance capture (where a governing body redirects capital to favored projects) and capital capture (where asset holders override governance to pursue private returns).
Operations ↔ Governance
Firma Labs builds the technology and runs operations — but the Foundation governs the protocol parameters. Labs cannot change governance rules. The Foundation cannot write code. Engineering decisions belong to Labs. Protocol decisions belong to the Foundation. The supervisory council bridges both but cannot override either unilaterally.
Commons ↔ Private
The IP Trust holds public-benefit IP. The Nevis entity holds private IP. A clear legal boundary prevents private interests from extracting commons assets, and prevents commons governance from overreaching into legitimately private holdings. IP flows one direction — from private (Nevis) into public (Trust) through PIF acquisitions. It never flows back.
Programs ↔ Missions
The Wyoming Non-Profit runs programs that generate surplus. The 508c1a Ministry receives that surplus for charitable missions. The Non-Profit cannot divert surplus to operations. The Ministry cannot redirect charitable funds to programs. The surplus → mission pipeline is structural, not discretionary.
Attestation Bridge → All
Every cross-entity action is attested on-chain through the registry bridge. Grant authorizations, IP registrations, capital deployments, charitable disbursements, and agent domicile assignments — all recorded with entity-of-origin, authorizing party, timestamp, and decision reference. When an agent transitions from Firma Labs operations to Foundation-governed protocol work, the bridge records the jurisdictional migration. When a new agent registers, its domicile assignment creates an auditable tax nexus. This is the layer that makes both the multi-entity architecture and the agentic economy verifiable without requiring trust in any single entity.