The www.NAEA.org Web site (“Site”) is made available by the National Association of Enrolled Agents and that National Association of Enrolled Agents Educational Foundation (collectively “NAEA”).

All content provided on or through this Site may be used only under the Terms and Conditions stated below.

References to “you” or “your” refer to you as an individual as well as in any representative capacity you may have.

USE OF THIS WEB SITE CONSTITUTES YOUR AGREEMENT TO THE TERMS AND CONDITIONS OF USE ESTABLISHED BY NAEA.

1. SERVICES PROVIDED

The Site provides information of importance to enrolled agents and the NAEA membership.

NAEA may, as a service to its members, allow third parties to promote their services and/or products through the Site. The provision of such products and services is governed by the terms of use established by such third parties, and NAEA assumes no responsibility either directly or indirectly for the provision of products or services by such third parties.

NAEA does not supply legal or investment advice nor does it supply, professional or career advice specific to any situation. The documents provided on the Site are for general guidance only and do not contain definitive advice. We cannot and do not guarantee or warrant that any of the information that you may receive through the Sites, or links to third party websites is accurate, up-to-date or complete and we do not accept any responsibility for any errors or omissions, or for any damage or loss you may suffer.

2. PROPERTY RIGHTS ON THE SITE AND IN USER-SUBMITTED DATA

2.1 Property Rights on the Site

(a) Subject to these Terms and Conditions, NAEA hereby grants to you, the right to access and use the Site for your own internal use. In your use of
the Site you agree not to remove any copyright or other notices contained therein. Except as expressly authorized herein, you may not use, copy, reproduce, transmit, translate, offer for sale, sell, display, perform, distribute, publish, broadcast, circulate, modify, create derivative works of, disseminate, or commercially exploit the Site without the written consent of the NAEA. You also agree not to use the Site for any unlawful purpose.

(b) The Site is the property of the NAEA and is protected by applicable copyright, patent, trademark or other intellectual property law. The NAEA retains its title, ownership rights, and intellectual property rights in and to the Site. You agree to abide by any copyright notice or other
the restriction contained in any individual information, software, or other material accessible through the Site.

(c) In the event you use the Site or the links included on the Site to gain access to a World Wide Web site or Internet location or source of information, services, software, or goods of any company, organization, or person other than uschamber.com, or to any other Internet location, you acknowledge that such other sites or locations are not under the control of NAEA and agree that NAEA shall not be responsible for any of the
information, services, software, or goods or other links found at any such World Wide Web site or Internet location or source of information,
services, software, or goods, or for your use of such information, services, software, or goods.

(d) NAEA MAKES NO EXPRESS REPRESENTATION OR WARRANTY WITH RESPECT TO SUCH SITE, DISCLAIMS ALL IMPLIED WARRANTIES (INCLUDING, WITHOUT LIMITATION, ANY IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE, AND NONINFRINGEMENT), DISCLAIMS RESPONSIBILITY FOR, AND ASSUMES NO LIABILITY REGARDING, ANY INFORMATION, SERVICES, SOFTWARE, OR GOODS AVAILABLE, ADVERTISED, SOLD, OR FOUND ON ANY OTHER WEB SITE NOT UNDER NAEA’S CONTROL (INCLUDING, WITHOUT LIMITATION, WEB SITES LINKED TO THE SITE) OR, WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE QUALITY, SAFETY, ACCURACY, AVAILABILITY, DECENCY, OR SUITABILITY OF SUCH INFORMATION, SERVICES, SOFTWARE, OR GOODS.

(e) Transmission or use of any material in violation of these Terms and Conditions – or any applicable law, rule or regulation (whether of the United States or other countries) – or the rights of any third party is prohibited. This includes, but is not limited to, copyrighted material, material which is defamatory, threatening, obscene, lewd and indecent, material protected by trademark, trade secret, or patent laws, or material that results in an invasion of privacy.

(f) The software that runs the Sites is owned by us and/or our licensors. Except to the extent expressly permitted by applicable laws, you must not copy, modify, download, distribute or de-compile that software without our consent.

(g) You may download material displayed on the Sites for non-commercial, personal use provided you also retain all copyright and other proprietary notices contained on the materials. You may not distribute, modify, transmit, reuse, repost or use the content of the Sites for public or commercial purposes, including the text and images, without written permission. For information on how to obtain permission, scroll down to “Copyright Permission.”

(h) Except as expressly permitted by applicable law or otherwise expressly allowed by these terms and conditions, you may not copy (except to the extent required in order to use the Sites in accordance with these Terms), store in any medium (including in any other websites), distribute, transmit, re-transmit, broadcast, modify, or show in public any part of the Sites or systematically extract material from the Sites or any document available through the Sites or in any other way exploit commercially all or any part of the Sites or any document available through the Sites without our prior written permission.

(i) Unauthorized access to or use of the Sites is prohibited. You must not attempt to circumvent security, tamper with, hack into, or otherwise disrupt the Sites or any computer system, server, router or any other internet-connected device associated with the Sites.

(j) Images of people or places displayed on the Sites are either the property of, or used with permission by NAEA, and may not be used except as provided in these Terms and Conditions without written permission. For information on how to obtain permission, scroll down to “Copyright Permission”. As a reminder, any unauthorized use of the images may violate copyright laws, trademark laws, the laws of privacy and publicity and
communications regulations and statutes.

(k) The trademarks, logos, and service marks (collectively the “Trademarks”) displayed on the Sites are registered and unregistered Trademarks of NAEA and/or its third-party affiliates. Nothing contained on the Sites should be construed as granting, by implication, estoppel, or otherwise, any license or right to use any Trademark displayed on the Sites without our written permission or the permission of such third party that may own the Trademarks displayed on the Sites. For information on how to obtain permission, scroll down to “Copyright Permission”. Your misuse of the Trademarks displayed on the Sites, or any other content on the Sites, except as provided in these Terms and Conditions, is strictly prohibited. You are also advised that NAEA will enforce its intellectual property rights to the fullest extent of the law, including the seeking of criminal prosecution.

(l) NAEA reserves the right, in our discretion, to withdraw, suspend or modify the Sites or certain features or parts of the Sites with or without notice to you, where we have reason to do so. There may also be times when the Site or certain features or parts of the Site become unavailable, whether on a scheduled or unscheduled basis. You agree that we will not be liable to you or to any third party for any withdrawal, modification, unavailability, suspension or discontinuance of the Site or any service available on or through the Site.

(m) Software from the Site is further subject to United States and European Union Export Controls. Software from the Sites may not be downloaded or exported (i) into (or to a national or resident of) North Korea, Iran, Syria, or any other country to which the United States and/or the European Union has embargoed goods; or (ii) to anyone on the United States Treasury Departments list of Specially Designated Nationals or the U.S. Commerce Departments Table of Deny Orders. By downloading or using the software or purchasing products or services from the Sites, you represent that you are not located in, under the control of, or a national or resident of any such country or on any such list.

2.2  Property Rights in User Submitted Data

Data, information or other content uploaded directly to, or provided to the NAEA to place on, the Site by you (“User Submitted Data”) shall be and remain your property (as between you and the NAEA). All other information gathered or provided by NAEA (including, without limitation usage information and analysis based on User Submitted Data) shall be and remain the property of the NAEA (“Site Use Data”). The NAEA will retain possession of, and make use of, copies of the User Submitted Data and Site Use Data for the purpose of performing the Services and otherwise meeting the NAEA’s obligations and responsibilities under the Agreement. Subject to the confidentiality restrictions set forth in these Terms and Conditions, NAEA’s use of the User Submitted Data and Site Use Data may include the display, parsing, modification, reproduction, copying, transmission, translation, performance, publication, broadcast, preparation of derivative works or dissemination thereof, internally by the NAEA, and to third parties with whom the NAEA does business for advertisement, market research and other commercial purposes. You grant to the NAEA all necessary rights and releases required for NAEA to perform the services and the activities described on the Site.

3. DISCLAIMER OF WARRANTIES AND LIMITATION OF LIABILITY

3.1 THE SITE IS PROVIDED “AS IS.” NEITHER NAEA NOR ANY OF ITS LICENSORS OR SUPPLIERS MAKE ANY WARRANTY, GUARANTEE OR REPRESENTATION OF ANY KIND (INCLUDING, WITHOUT LIMITATION, THAT ACCESS TO, OR USE OF, THE SITE WILL BE UNINTERRUPTED, ABSOLUTELY SECURE, COMPLETE, ACCURATE OR ERROR FREE). IN ADDITION, THE ACCURACY, COMPLETENESS OR TIMELINESS OF THE INFORMATION ITSELF IS NOT WARRANTED OR GUARANTEED. YOUR USE OF THE SERVICES AND THE
INFORMATION ACCESSED ON OR THROUGH THE SITE IS ENTIRELY AT YOUR OWN RISK AND IT IS YOUR SOLE RESPONSIBILITY TO EVALUATE ACCURACY AND COMPLETENESS AND NAEA AND ITS LICENSORS AND SUPPLIERS HEREBY EXPRESSLY DISCLAIM ALL EXPRESS AND IMPLIED WARRANTIES, INCLUDING WITHOUT LIMITATION, ANY IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, TITLE AND NONINFRINGEMENT.

3.2 YOU UNDERSTAND THAT NAEA DOES NOT GUARANTEE THAT IT WILL CONTINUE TO MAKE THE SITE AVAILABLE TO YOU, WHETHER BY THE SAME METHODS CURRENTLY USED OR OTHERWISE. NAEA MAY DISCONTINUE PROVIDING THE SITE TO YOU AT ANY TIME. YOU AGREE NOT TO HOLD NAEA LIABLE FOR ANY DAMAGES ARISING FROM A DISCONTINUATION OR MODIFICATION OF ALL OR PART OF THE SITE.

3.3 TO THE MAXIMUM EXTENT PERMITTED BY LAW, IN NO EVENT AND UNDER NO LEGAL THEORY (CONTRACT, WARRANTY, TORT OR OTHERWISE) WILL NAEA OR ITS LICENSORS OR SUPPLIERS BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, PUNITIVE, EXEMPLARY, CONSEQUENTIAL OR OTHER DAMAGES INCURRED BY YOU AND IN ANY WAY ARISING OUT OF OR RELATED IN ANY WAY TO THESE TERMS AND CONDITIONS (INCLUDING, WITHOUT LIMITATION, YOUR USE OF, OR INABILITY TO USE, THE SITE OR ANY DAMAGES YOU MAY INCUR IN CONNECTION WITH ANY DECISION MADE, ACTION, OR INACTION, TAKEN BY YOU OR ANY OTHER PARTY, IN RELIANCE UPON THE INFORMATION OR FOR THE RELIABILITY, ACCURACY, COMPLETENESS OR TIMELINESS THEREOF, OR FOR ANY DELAYS OR ERRORS IN THE TRANSMISSION OR DELIVERY OF ANY PART OF THE INFORMATION OR SERVICES), EVEN IF ADVISED OF SUCH DAMAGES. IN ADDITION TO AND WITHOUT LIMITING THE FOREGOING, NAEA SHALL NOT BE LIABLE FOR ANY HARM CAUSED BY THE TRANSMISSION, THROUGH THE SITE OF A COMPUTER VIRUS, OR OTHER COMPUTER CODE OR PROGRAMMING DEVICE THAT MIGHT BE USED TO ACCESS, MODIFY, DELETE, DAMAGE, CORRUPT, DEACTIVATE, DISABLE, DISRUPT, OR OTHERWISE IMPEDE IN ANY MANNER THE OPERATION OF THE SITE OR ANY OF YOUR SOFTWARE, HARDWARE, DATA OR PROPERTY.

4. YOUR INFORMATION

4.1 You warrant that:

(a) you will only use the Sites in accordance with these Terms and only for lawful purposes and in a lawful manner;

(b) all emails, comments, discussion posts, blogs, news postings, information, document, file or any other material that you intend to post to the Sites or provide to us via the Site (Contributions) does not contravene any applicable local, national or international laws or regulations or contravene any person’s legal rights, is not offensive or defamatory, is true, accurate, current and complete in all respects and that you will notify us immediately of any changes to that information, document or file;

(c) you will not transmit, or procure the sending of, any unsolicited or unauthorized advertising or promotional material or any other form of similar solicitation (spam) via the Sites;

(d) you will not knowingly transmit any data, send or upload any material that contains viruses, Trojan horses, worms, time-bombs, keystroke loggers, spyware, adware or any other harmful programs or similar computer code designed to adversely affect the operation of any computer software or hardware;

(e) you will not collect information about users, including email addresses, without their prior consent;

(f) you are at least thirteen (13) years of age;

(g) any information you have provided to gain access to the Site is true and accurate to the best of your knowledge; and

(h) you have read and agree to these Terms and Conditions and our Privacy Statement.

4.2 Contributions.

You are solely responsible for your Contributions and you shall ensure that your Contributions do not:

(a) contain any material which is defamatory of any person;

(b) contain any material which is obscene, offensive, hateful or inflammatory;

(c) promote sexually explicit material;

(d) promote violence;

(e) promote discrimination based on race, sex, religion, nationality, disability, sexual orientation or age;

(f) infringe any copyright, database right or trade mark of any other person;

(g) be likely to deceive any person;

(h) be made in breach of any legal duty owed to a third party, such as a contractual duty or a duty of confidence;

(i) promote any illegal activity;

(j) be threatening, abuse or invade another’s privacy, or cause annoyance, inconvenience or needless anxiety;

(k) be likely to harass, upset, embarrass, alarm or annoy any other person;

(l) be used to impersonate any person, or to misrepresent your identity or affiliation with any person;

(m) give the impression that they emanate from us, if this is not the case; or

(n) advocate, promote or assist any unlawful act such as (by way of example only) copyright infringement or computer misuse.

In the course of using the Site, you may submit your personal data and/or the personal data of others. It is your responsibility to ensure this information is accurate and up-to-date. You agree that you are responsible for the personal data that you submit to the Sites, including the personal
data of others. If you submit the personal data of others to the Sites, you must ensure that you have all the rights and permissions needed to use that personal data in connection with the Sites and any services offered through the Sites. We are not responsible for any actions you take with regards to
submitting the personal data of others to the Sites. Please do not add the personal data of others to the Sites unless you have first obtained consent to do so.

5. CONFIDENTIALITY

NAEA disclaims any obligation to keep confidential information User Submitted Data except in accordance with the policies, methods, and procedures (if any) expressly set forth in the privacy statements and security policies on the Site.

6. TERMINATION

If we believe you have violated these Terms and Conditions, we may terminate your access to the Site.
7. INDEMNIFICATION

You agree to indemnify and hold harmless NAEA (and its directors, officers, employees, control persons, suppliers, licensors and agents) from and
against any and all claims, losses, liabilities, damages, costs and expenses (including reasonable attorney’s fees and costs) arising out of or
related to: (a) your breach of your agreements, representations and warranties contained in these Terms and Conditions; (b) your use of the Site (i) in violation of these Terms and Conditions, (ii) in violation of any rights of NAEA or any third-party information provider, including
copyright, patent, trade secret, trademark, or other intellectual property rights and publicity and privacy rights, or (iii) in violation of any applicable law, rule or regulation; or (iv) information or materials you upload or post to the Site.

8. COMPLIANCE WITH LAWS

You will comply with all applicable laws, rules and regulations in connection with your participation in our programs and use of our Web site, and will not engage in any act that has an adverse impact on the performance or availability of our programs or our Web site.

NOTICE OF COPYRIGHT INFRINGEMENT.

If you are a copyright owner who believes your copyrighted material has been reproduced, posted or distributed via the Site in a manner that constitutes copyright infringement, please report the violation to our designated copyright agent by sending written notice by U.S. Mail to 1731
Rhode Island Avenue, NW, Suite 400, Washington, DC 20036

Please note that the contact information provided in this paragraph should only be used for reporting suspected copyright infringement. Contact
information for other matters is provided elsewhere in these Terms and Conditions or on the Site.

Please include the following information in your written notice:

(1) a detailed description of the copyrighted work that is allegedly infringed;

(2) a description of the location of the allegedly infringing material on the Site;

(3) your contact information, including your address, telephone number, and, if available, email address;

(4) your statement that you have a good-faith belief that the allegedly infringing use is not authorized by the copyright owner, its agent, or the
law;

(5) your statement, made under penalty of perjury, affirming that the information in your notice is accurate and that you are authorized to act on the copyright owner’s behalf; and

(6) an electronic or physical signature of the copyright owner or someone authorized on the owner’s behalf to assert infringement of copyright and to
submit the statement.

9. GENERAL

9.1 Notices given by the NAEA to you will be given by e-mail, or by a general posting on naea.org or by conventional mail. In any matter requiring NAEA’s prior consent, such consent will be considered given only if made in the foregoing manner by an authorized representative of the NAEA. Notices given by you to the NAEA may be sent to info@naea.org or 1731 Rhode Island Avenue, NW, Suite 400, Washington, DC 20036.

9.2 Except as herein provided, no waiver, modification or amendment of any provision of these Terms and Conditions shall be effective against NAEA unless the same is in writing and signed by an authorized official of NAEA. NAEA may modify these terms and conditions at any time upon written notice or posting to the Site. You agree that if you access and or use the Site after notification of changes in these Terms and Conditions, you will be bound by all such changes.

9.3  NAEA’s failure to insist at any time upon strict compliance with any term of these Terms and Conditions, or any delay by the NAEA in enforcing these Terms and Conditions, or a continued course of such conduct on the NAEA’s part shall at no time operate as a waiver of such power or right, nor shall any single or partial exercise preclude any other future exercise. If any provision of these Terms and Conditions is declared invalid or otherwise unenforceable, the enforceability of the remaining provisions shall be unimpaired, and the parties shall replace the invalid or unenforceable provision with a valid and enforceable provision that reflects the original intentions of the parties as nearly as possible in accordance with applicable law. These Terms and Conditions will be governed by and construed and enforced in accordance with the substantive law of the District of Columbia. The parties consent to venue in Washington, D.C., and to the jurisdiction of competent D.C. federal courts for all litigation
which may be brought with respect to the terms of, and the transactions and relationships contemplated by, these Terms and Conditions.


BY CONTINUING TO USE NAEA.ORG YOU AGREE TO ABIDE BY THESE TERMS AND CONDITIONS.