The nitrogen protonation energies of the imino bases.HN=CHR, where R is H, CH,, NH,, OH, and F, have been evaluated to determine the dependence of absolute and relative protonation energies on geometry, basis set, and correlation effects. Reliable absolute protonation energies require a basis set larger than a split-valence plus polarization basis, the inclusion of correlation, and optimized geometries of at least Hartree-Fcck 4-3lG quality. Consistent relative protonation energies can be obtained at the Hartree-Fock level with smaller basis sets. Extending the split-valence basis set by the addition of polarization functions on all atoms decreases the computed absolute Hartree-Fock nitrogen protonation energies of the imino bases HN=CHR except when R is F, but increases the oxygen protonation energies of the carbonyl bases O=CHR.