Oil & Gas

Energy income and appreciation, with some of the tax code’s most powerful advantages.

Direct energy ownership can deliver strong current income, inflation protection, and exceptional tax treatment — from intangible drilling deductions to the depletion allowance. We invest across the risk spectrum, from operated projects to passive mineral and royalty interests, matching each structure to the investor.

Oil & Gas

Real energy assets, deliberately structured


Oil & gas is one of the few asset classes where the tax treatment can be as compelling as the cash flow. North Pine sources and structures interests directly with proven operators, underwrites geology and economics conservatively, and helps investors choose the ownership form — working interest or royalty — that fits their risk tolerance and tax objectives.

Major categories

The three ways we own energy


Active

Operated Working Interests

A direct, controlling interest in drilling and production where North Pine or a partner operator manages the asset — the highest potential return, with the deepest deductions and the most hands-on risk.

  • Control over operations and capital
  • Intangible drilling cost (IDC) deductions
  • Direct exposure to production upside

Explore Operated Working Interests →

Passive-active

Non-Operated Working Interests

A working-interest share alongside a lead operator — participation in drilling economics and tax benefits without running the field.

  • Share drilling economics, not operations
  • Retain working-interest tax treatment
  • Diversify across operators and basins

Explore Non-Operated Working Interests →

Passive

Mineral & Royalty Interests

Ownership of the minerals or a royalty on production — revenue off the top with no operating costs or capital calls, and the depletion allowance sheltering income.

  • No operating costs or drilling risk
  • Revenue from gross production
  • Depletion allowance on income

Explore Mineral & Royalty Interests →

Built for the tax-aware investor

Working interests can generate active deductions that offset other income; minerals and royalties can shelter revenue through depletion. We help you weigh income, risk, and after-tax return — and coordinate with your CPA.

By introduction

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Tell us a little about your objectives and we will share relevant, current opportunities and how we structure them.

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