This is the software publisher's description.

Tree assists you in organising information, drawing up plans, and brainstorming new ideas. Tree enables you to be writing out segments of ideas and keywords, and rearranging and sorting out these, repeatedly. Tree can be used as a device for finding a solution (outline of writings, why-why and how-how diagram), when thinking about structure (website, xml document representation) or note taking, brainstorming, planning, organizing and to-do listing.

Tree can open Plain Text and OPML 1.0 documents so you can quickly turn the in to a planning format. To store it in standard format, or to use it with other applications, you can export Tree documents as Plain Text and OPML 1.0.

Within your Tree-based plan, you can also add checkboxes to track to-do lists, notes to add items additional information, automatic numbering, and colour label to certain of items.