The Fund Structure
The Claim To Fame Model
Claim To Fame Racing Fund I provides investors with real ownership in a professionally managed stable of racehorses. With a minimum investment of one thousand dollars per ownership unit, the fund offers an accessible entry into Thoroughbred ownership while delivering a structured experience based on each investor’s level of involvement. All horses are held within the Fund LLC, while Claim To Fame Racing, acting as the Manager LLC, oversees acquisitions, training and racing operations. Investors benefit from diversified access across multiple horses and participate in purse earnings and sale proceeds on a pro rata basis. The fund operates on a twelve month term with an optional short extension if required to maximize value. At closing, investors receive a full pro rata distribution of capital, earnings and proceeds. The mission is clear. Protect capital. Generate returns through strategic horse selection and management. Deliver an authentic, high quality ownership experience that brings investors closer to the sport.
Tax Benefits for Investors
Investing through Claim To Fame Racing Fund I may offer certain tax benefits for qualified investors. Eligible U.S. investors can take advantage of 100% bonus depreciation, allowing them to deduct the full cost of qualifying racehorse purchases in the first year under current tax law. Ongoing expenses such as training, veterinary care, and management fees may also help offset taxable income. Investors receive pass-through reporting via Schedule K-1 (U.S.) or T-5013 equivalents for Canadian participants, enabling potential deductions to flow directly to individual returns. These features make racehorse ownership not only exciting, but potentially tax-efficient. Investors should always consult their tax advisor to determine how these benefits apply to their personal situation.
