Since the inception of The Green Mission Inc., Probity Appraisal and recently GM-ESG, I have had the privilege of working alongside an exceptional colleague and friend, Jennie Lumpkin. From the very beginning, Jennie has been an integral part of our organization’s growth and success, shaping our approach to client service, operational excellence, and industry leadership.

My recent visit to Madrid was built around a dual focus: studying architectural salvage traditions through the city’s premier museums and buildings, and understanding how Spain is embedding deconstruction and circularity into its building sector. The combination offers a compelling case study in how a city can value its past while engineering a lower-carbon, resource-conscious future.

The One Big Beautiful Bill (OBBB), passed in 2025, includes several sweeping changes to the U.S. tax code, many of which directly impact charitable giving strategies, particularly for taxpayers who itemize deductions. One of the most consequential changes is the introduction of a 0.5% adjusted gross income (AGI) floor on non-cash charitable contributions, which restricts the deductibility of lower-value in-kind gifts. However, an equally important and often overlooked change is the reinstatement of a cap on total itemized deductions, a provision that mirrors the spirit and structure of the former Pease limitation.

During my recent meetings in Chicago for both MAS LLC, my tax consultancy, and The Green Mission Inc., our sustainability and valuation firm, I was reminded why the city and the broader Upper Midwest remain national leaders in the deconstruction and reuse movement. From forward- thinking policy to grassroots innovation, this region fosters one of the most engaged and thoughtful circular economies in the country. The partnerships I have developed here over the years continue to inspire me, as do the organizations and individuals leading this work.