Philoptima Consulting helps clients adopt a Conversion Advisory Plan that reassures buyers and sellers of large-scale nonprofit organizations that the residual assets will remain devoted to appropriate nonprofit causes. Hospitals, nursing homes, insurance companies and other organizations classified as nonprofit public charities occasionally face the necessity of selling all or major parts of their assets to for-profit or proprietary firms. This is often referred to as a “conversion”; a term with which we take issue. In our view, so long as the residual assets remain devoted to charitable causes after the sale, we do not view them as “converted” as a pejorative term. The successful redeployment of nonprofit assets from one activity (say a hospital) to another charitable activity creates a legacy not a misappropriation. Our goal is to help clients, attorneys general, or other interested municipal or state authorities, assure their stakeholders and the public that nonprofit wealth remains safely devoted to nonprofit charitable purposes.