While being run as a private company, the TreeSmart program is run as a "profit for purpose" enterprise, with all income derived from subscriptions being used to plant and manage harvested eucalypt plantations. Most of the plantations will be owned and operated by third-party tree farmers who will make their plantations available for carbon sequestration purposes. In return, they will be paid an annual rental for their trees to help defray the substantial costs involved in the establishment and maintenance of such plantations. Some plantations will also be established directly by TreeSmart.