These Terms of Service (the "Terms") govern your access to and use of the 990IRS.com website and the services provided through it (collectively, the "Services"). "990IRS.com," the "Company," "we," "us," and "our" refer to the operator of the Site. By accessing or using any part of the Services you agree to be bound by these Terms. If you do not agree, do not use the Services.
1. Definitions
| Term | Meaning |
|---|---|
| "Client," "you," "your" | The nonprofit organization, representative, or other user who registers for, accesses, or uses any Services. |
| "Site" | The 990IRS.com website and any sub domains. |
| "Return" | Any IRS Form 990, 990 EZ, 990 N, 990 PF, or related schedule or attachment prepared or filed through the Services. |
| "Engagement Letter" | Any written agreement or order form (including online order) describing the specific scope of Services, fees, and deadlines for an individual Client. |
2. Eligibility and Account Registration
- You must be at least 18 years old and an authorized representative of the nonprofit you register.
- You represent that all information provided during account creation and throughout the engagement is complete, true, and accurate.
- You are responsible for safeguarding your account credentials and for all activity that occurs under your account.
3. Description of Services
- We provide preparation, review, and electronic filing of IRS Forms 990, 990 EZ, 990 N, and 990 PF, together with related schedules, extensions (Form 8868), and amended returns, as described in an Engagement Letter.
- We are an authorized IRS e file provider and comply with IRS Publication 1345 and Publication 4557 data security requirements.¹
- Unless explicitly stated otherwise in writing, the Services do not include legal, audit, or comprehensive accounting advice, and your use of the Services does not create an attorney–client relationship.
4. Client Responsibilities
- Provide Information. You must furnish complete, timely, and accurate financial statements, organizational documents, and other records necessary to prepare each Return.
- Review and Approval. You will review each draft Return for accuracy and completeness and sign the Form 8879 EO (or paper signature page) authorizing e filing.
- Retention of Records. You remain responsible for maintaining books and records required by 26 U.S.C. § 6033 and related Treasury Regulations.
- Deadlines. You agree to provide required information at least 10 business days before the applicable IRS filing deadline (or extension deadline) unless the Engagement Letter states otherwise.
5. Fees, Billing, and Refunds
- Fees. Fees for the Services are set forth on the Site or in your Engagement Letter.
- Payment Terms. Unless stated otherwise, invoices are due upon receipt and will be charged to the payment method you provide. Balances more than 30 days past due may accrue interest at 1.5% per month (18% per annum) or the maximum rate permitted by law.
- Refunds. If you cancel before any substantive preparation work has begun, we will refund 100% of fees collected. After preparation work has begun, refunds are limited to the uncompleted portion of Services. Once a Return is e filed, fees are non refundable.
6. Accuracy Guarantee and IRS Acceptance
- We warrant that Returns we prepare will conform to the IRS instructions and electronic filing specifications in effect at the time of filing.
- If the IRS rejects a Return due solely to our error, we will correct and resubmit it at no additional cost.
- We are not responsible for penalties, interest, or adverse IRS determinations arising from (a) inaccurate, incomplete, or untimely information you provide, or (b) changes in law after a Return is filed.
7. Electronic Communications and Signatures
- You consent to receive all communications electronically at the email address on file, including engagement letters, invoices, and IRS acknowledgments.
- You consent to the use of electronic signatures (including the Form 8879 EO) in lieu of handwritten signatures as allowed by federal law (E SIGN Act, 15 U.S.C. § 7001 et seq.).
8. Confidentiality, Data Security, and Privacy
- We will protect your non public information using industry standard encryption and access controls and will use such information solely to provide the Services.
- We will not disclose your information to third parties except (a) as necessary to provide the Services (e.g., to the IRS or secure hosting providers), (b) as required by law, or (c) with your consent.
- Our Privacy Policy, available on the Site and incorporated into these Terms, explains in detail how we collect, use, and safeguard information.
9. Intellectual Property
- The Site, all content, trademarks, logos, and software are owned by or licensed to the Company and are protected by intellectual property laws.
- You receive a limited, non exclusive, non transferable license to access and use the Site solely for your internal nonprofit compliance purposes.
- You may not copy, modify, distribute, sell, or lease any part of the Site or Services except with our prior written consent.
10. Third Party Services and Links
The Site may contain links to or integrate with third party services (e.g., payment processors). Use of such services is subject to the third party's terms, and we are not responsible for their content or practices.
11. Disclaimer of Warranties
EXCEPT AS EXPRESSLY PROVIDED IN SECTION 6, THE SITE AND SERVICES ARE PROVIDED "AS IS" AND "AS AVAILABLE," WITHOUT WARRANTIES OF ANY KIND, WHETHER EXPRESS OR IMPLIED. We disclaim all implied warranties, including implied warranties of merchantability, fitness for a particular purpose, and non infringement.
12. Limitation of Liability
TO THE MAXIMUM EXTENT PERMITTED BY LAW, IN NO EVENT SHALL THE COMPANY'S TOTAL LIABILITY ARISING OUT OF OR RELATING TO THE SERVICES EXCEED THE FEES PAID BY YOU TO THE COMPANY FOR THE SERVICES DURING THE TWELVE (12) MONTHS PRECEDING THE EVENT GIVING RISE TO THE CLAIM. We shall not be liable for any indirect, incidental, special, consequential, or punitive damages.
13. Indemnification
You agree to defend, indemnify, and hold harmless the Company and its affiliates, officers, directors, and employees from any claims, damages, or expenses arising out of or related to (a) your breach of these Terms, (b) your use of the Services, or (c) inaccurate or incomplete information you supply.
14. Modifications to the Services or Terms
We may modify these Terms at any time. If we do, we will post the revised Terms on the Site and update the "Last updated" date. Your continued use of the Services after changes become effective constitutes acceptance of the revised Terms.
15. Termination
- You may terminate your account at any time by written notice. We may suspend or terminate your access if you violate these Terms or fail to pay fees when due.
- Sections 6, 8, 9, 11, 12, 13, 16, 17, and 18 survive termination.
16. Governing Law and Venue
These Terms are governed by the laws of the State of Florida, without regard to its conflict of law rules. The parties consent to exclusive jurisdiction and venue in the state and federal courts located in Orange County, Florida.
17. Dispute Resolution
- Informal Resolution. Before initiating litigation or arbitration, the parties agree to attempt to resolve disputes informally in good faith for at least 30 days.
- Arbitration (Optional). If the parties mutually agree in writing, any dispute may be submitted to binding arbitration administered by the American Arbitration Association (AAA) under its Commercial Arbitration Rules.
- Nothing in this section prevents either party from seeking equitable relief in court.
18. Miscellaneous
- Severability. If any provision of these Terms is held unenforceable, the remaining provisions remain in full force.
- Waiver. Failure to enforce any right shall not constitute a waiver.
- Entire Agreement. These Terms, the Privacy Policy, and any Engagement Letter constitute the entire agreement between you and the Company regarding the Services.
- Assignment. You may not assign these Terms without our prior written consent.
19. Contact Information
Questions or concerns? Please contact us:
990IRS.com
Attn: Compliance Department
Email: [email protected]
¹ See IRS Publication 1345 (Handbook for Authorized IRS e file Providers of Exempt Organization Returns) and IRS Publication 4557 (Safeguarding Taxpayer Data).