The foregoing limitation of liability shall not apply to the extent that any liability arises from the gross negligence or willful misconduct of the Investment Consultant, its employees, affiliates, agents or contractors or from bodily injury, death of any person, or damage to any real or tangible personal property.
Farmers and ranchers get an even more generous break: They can offset up to 100% of their adjusted gross income with conservation donations, potentially zeroing out their tax liability for the next 15 years.