Legal

Terms of Service

Pro990 LLC (Pro990.org) — Effective Date: 05/23/2026

These Terms of Service (the "Terms") constitute a legally binding agreement between you ("User," "you," or "your") and Pro990 LLC, a Tennessee limited liability company ("Pro990," "Company," "we," "us," or "our"), governing your access to and use of the website located at Pro990.org and all related services, features, content, and functionality (collectively, the "Service"). By accessing, browsing, creating an account, or otherwise using the Service, you acknowledge that you have read, understood, and agree to be bound by these Terms, and you further agree that such assent constitutes a legally binding electronic agreement. If you do not agree to these Terms, you must immediately discontinue use of the Service.

Nature of the Service

The Service is a web-based software platform designed to facilitate the preparation and electronic submission of IRS Forms 990-N and 990-EZ based solely on information provided by users. Pro990 is not a law firm, certified public accounting firm, or tax advisory service, and does not provide legal, tax, accounting, or other professional advice. No professional-client, fiduciary, or advisory relationship is created through your use of the Service. Any information provided by the Company, whether on the website or through customer support, is for general informational purposes only and shall not be construed as professional advice. You acknowledge and agree that you are solely responsible for determining your organization's filing obligations and for obtaining independent professional advice where appropriate.

Eligibility and User Responsibilities

You represent and warrant that you are at least eighteen (18) years of age and possess the legal authority to enter into this agreement on behalf of yourself or the entity you represent. You further represent and warrant that all information you submit through the Service is accurate, complete, and current, and that you will maintain the accuracy of such information as necessary. You acknowledge and agree that you bear sole responsibility for the completeness, accuracy, and timeliness of all data entered into the Service and for reviewing all filings prior to submission. The Company shall have no obligation to review, verify, validate, or correct any information provided by you and expressly disclaims any responsibility for errors or omissions in such information.

You further acknowledge and agree that you are not relying on the Service or the Company for legal, tax, or compliance advice, and that the Service is provided solely as a self-directed tool. To the fullest extent permitted by applicable law, you hereby waive any claim against the Company arising from or relating to alleged negligence, misrepresentation, or reliance on the Service or any information provided therein. You expressly acknowledge that any consequences arising from your filings, including but not limited to errors, omissions, or noncompliance with applicable law, are attributable solely to your inputs and decisions.

IRS and Governmental Filings

You understand that the Internal Revenue Service and other governmental authorities operate independently of the Company, and that the transmission, processing, and acceptance of filings are subject to systems, procedures, and conditions beyond the Company's control. Accordingly, the Company does not guarantee the successful transmission, receipt, processing, or acceptance of any filing, nor does it guarantee the timeliness of any submission. The Company shall have no liability for any delays, rejections, errors, or failures attributable to governmental systems, electronic transmission issues, or third-party infrastructure.

Account Security

Access to certain features of the Service may require the creation of an account. You agree to maintain the confidentiality of your account credentials and to accept responsibility for all activities that occur under your account. You agree to notify the Company promptly of any unauthorized access or use of your account. The Company reserves the right, in its sole discretion, to suspend or terminate your account at any time for security reasons, suspected unauthorized activity, or any other reason deemed necessary to protect the integrity of the Service.

Fees and Payment

Certain aspects of the Service may require payment of fees. All fees are disclosed prior to purchase and are due at the time of transaction. All payments are processed through third-party payment processors, and by providing payment information you authorize the Company and its payment processors to charge the applicable fees. Except to the extent required by applicable law, all fees are final and non-refundable under any circumstances, including but not limited to rejected filings, user error, failure to complete or submit filings, or dissatisfaction with the Service.

License and Prohibited Use

Subject to your compliance with these Terms, the Company grants you a limited, non-exclusive, non-transferable, and revocable license to access and use the Service for its intended purposes. You agree not to use the Service for any unlawful or unauthorized purpose, and you further agree not to attempt to gain unauthorized access to any systems or data, interfere with the operation of the Service, or reverse engineer, decompile, or otherwise attempt to extract the source code of the Service. All content, software, trademarks, and intellectual property associated with the Service are owned by the Company or its licensors and are protected by applicable law, and no rights are granted to you except as expressly set forth herein.

Third-Party Services

The Service may incorporate or rely upon third-party services, including but not limited to payment processors, hosting providers, and data transmission systems. You acknowledge and agree that the Company has no control over and assumes no responsibility for the acts or omissions of such third parties, and that your use of third-party services is subject to their respective terms and policies.

Disclaimer of Warranties

To the fullest extent permitted by applicable law, the Service is provided on an "as is" and "as available" basis, without warranties of any kind, whether express or implied. The Company expressly disclaims all warranties, including but not limited to implied warranties of merchantability, fitness for a particular purpose, non-infringement, accuracy, and reliability. The Company does not warrant that the Service will be uninterrupted, error-free, secure, or free from harmful components.

Limitation of Liability

To the fullest extent permitted by applicable law, in no event shall Pro990 LLC or its members, managers, employees, agents, or affiliates be liable for any indirect, incidental, consequential, special, or punitive damages, including but not limited to loss of profits, loss of revenue, loss of data, business interruption, or any tax penalties, interest, or liabilities imposed by any governmental authority, arising out of or relating to your use of or inability to use the Service, regardless of the legal theory asserted and even if the Company has been advised of the possibility of such damages. In no event shall the total liability of the Company for all claims arising out of or relating to the Service exceed the greater of (a) the total amount of fees paid by you to the Company in the twelve (12) months preceding the claim, or (b) one hundred U.S. dollars ($100).

Indemnification

You agree to defend, indemnify, and hold harmless Pro990 LLC and its affiliates, members, managers, employees, and agents from and against any and all claims, demands, liabilities, damages, losses, costs, and expenses, including reasonable attorneys' fees, arising out of or relating to your use of the Service, your violation of these Terms, your submitted data, or any filings made through your account, including any tax liabilities, penalties, or regulatory actions.

Dispute Resolution and Arbitration

Any dispute, claim, or controversy arising out of or relating to these Terms or the Service shall be resolved exclusively through binding arbitration administered by the American Arbitration Association in accordance with its Commercial Arbitration Rules. The arbitration shall take place in the State of Tennessee, unless otherwise required by applicable law. You agree to waive any right to a trial by jury and further agree that any dispute shall be brought solely in your individual capacity and not as part of any class, collective, or representative action. To the extent permitted by law, any claim must be brought within one (1) year after the cause of action arises, or such claim shall be permanently barred.

Force Majeure

The Company shall not be liable for any failure or delay in performance resulting from causes beyond its reasonable control, including but not limited to acts of God, natural disasters, cyberattacks, system outages, governmental actions, or failures of third-party service providers.

Modifications

The Company reserves the right to modify these Terms or the Service at any time in its sole discretion. Updated Terms will be posted on the website with a revised effective date, and your continued use of the Service following such changes constitutes your acceptance of the revised Terms.

Governing Law

These Terms shall be governed by and construed in accordance with the laws of the State of Tennessee, without regard to its conflict of law principles. If any provision of these Terms is found to be invalid or unenforceable, the remaining provisions shall remain in full force and effect. These Terms constitute the entire agreement between you and the Company with respect to the subject matter hereof and supersede all prior or contemporaneous agreements, whether written or oral.

Contact Us

If you have any questions regarding these Terms, you may contact Pro990 LLC at info@pro990.org.