Barnum & Bailey Circus is closing after 146 years, requiring relocation of their elephants. The World-Wide Fund for Nature (WWF) seeks advice on finding suitable homes. Key considerations include elephant welfare, transportation logistics, costs, and fundraising options. Two potential locations are evaluated: a nature preserve in Florida and an elephant sanctuary in India. The case explores financial implications, animal care factors, and creative fundraising strategies to cover the $1 million project budget. Candidates must balance animal welfare with cost-effectiveness while developing solutions for a non-profit client.