PRIVACY POLICY

1. SCOPE & PURPOSE

1.1 Site Operator

This Privacy Policy (“Policy”) describes the information practices of Section179.org (the “Operator,” “we,” “us,” or “our”) in connection with the website located at www.section179.org (the “Site”).

Capitalized terms not defined in this Policy have the meanings given in the Terms of Use.

1.2 Informational Site; Intended Audience; No Government Affiliation

Section179.org is a privately operated informational site focused on U.S. tax topics and intended for adults age 18 or older. We are not affiliated with, endorsed by, or connected to the IRS, any government agency, or any tax authority. Nothing on the Site constitutes tax, legal, financial, or other professional advice, and no professional-client relationship is created by your use of the Site.

1.3 Scope

This Policy applies solely to information collected through the Site, including any petition initiative offered through the Site (the “Petition”). It does not govern information collected by any third party, including through any website or service that may link to or from the Site, or any third-party platform that may host or embed the Petition.

1.4 Relationship to Other Site Legal Documents; No Waiver of Non-Waivable Rights

This Policy is provided as a notice of our general information practices. We may change our information practices over time and update this Policy by posting a revised version on this page and updating the “Last Updated” date.

Nothing in this Policy should be read as a binding promise that we will collect, use, disclose, or retain information in any specific way, except to the extent required by applicable law; however, when we describe practices we do or do not engage in, we mean as of the “Last Updated” date above.

Your use of the Site is governed by our Terms of Use and Disclaimer, and any dispute relating to privacy or data practices is subject to the dispute-resolution provisions (including arbitration and class action waiver) in the Terms of Use. If there is any conflict between this Policy and the Terms of Use, the Terms of Use control. Nothing in these Site legal documents is intended to waive or limit any rights that cannot be waived under applicable law.

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2. INFORMATION WE MAY COLLECT

2.1 Information You Provide Voluntarily

We may collect information you voluntarily choose to provide, such as when you:

• Fill out a contact or inquiry form
• Sign the Petition or submit other web forms
• Subscribe to updates (if offered)
• Send us emails or other communications

Depending on what you submit, this may include identifiers and contact information (for example, name, email address, and zip code) and any content you include in your message. You are solely responsible for the accuracy and completeness of any information you provide.

Do not submit Social Security numbers, financial account numbers, passwords, or other sensitive personal information through the Site. We are not responsible for the security or handling of sensitive personal information you submit contrary to this warning.

Information you submit through forms may be stored in our systems and/or delivered to us by email so we can respond, administer the Petition, prevent spam or fraud, and maintain records for compliance and security purposes. We make no guarantee regarding the preservation or continued availability of submitted information.

2.2 Petition Information and Public Display

If you sign the Petition, we may collect the information submitted through the Petition form (for example, first name, last name, email address, zip code, and participant category selection). By submitting the Petition form, you represent that you are 18 years of age or older and that all information provided is accurate. For additional terms governing Petition participation, see any applicable Terms of Participation or other Program Terms.

Public display: Petition signature information may be displayed publicly on the petition page as initials, city/state, date, and signature number (as displayed on the petition page). Once displayed, this information is accessible to anyone with internet access and may be indexed, copied, cached, scraped, or republished by third parties.

If you wish to request removal of your displayed signature information, you may contact us. We will remove it from public display on our Site within a reasonable time after we can verify your request, unless we need to retain certain information for legal, security, or recordkeeping purposes. We cannot control third-party copies, cached versions, or any other reproduction.

2.3 Information Collected Automatically

When you visit the Site, certain information may be collected automatically through server logs, cookies, and similar technologies for security, operational, and analytics purposes, such as:

• Internet Protocol (IP) address
• Browser type, settings, and language
• Device and operating system information
• Pages visited, time spent, and navigation patterns
• Referring and exit pages/URLs
• Approximate geographic location inferred from IP address

This data is primarily used in aggregate, but it may include identifiers such as IP address, device/browser information, and cookie identifiers. We may use cookies and similar technologies as described in Section 4.

2.4 Information From Third Parties

We may receive information from service providers (for example, hosting, security, or analytics vendors) or from third-party platforms that integrate the Petition through an API or similar interface, to the extent those parties share information with us.

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3. HOW WE USE INFORMATION

We may use information we collect for purposes such as:

• Operating, maintaining, and improving the Site and its content
• Responding to inquiries and communications
• Operating and administering the Petition (including fraud prevention, duplicate detection, verification, and displaying signatures as described in this Policy)
• Sending Petition-related messages where permitted by law
• Monitoring and analyzing usage trends and site performance
• Protecting the security and integrity of the Site
• Detecting and preventing fraud, abuse, and unauthorized access
• Complying with legal obligations and enforcing our Terms of Use, any Program Terms, and this Policy

The above list is illustrative, not exhaustive. We may use information in aggregated, de-identified, or otherwise non-identifying form to the extent permitted by law.

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4. COOKIES, DO NOT TRACK, AND OPT-OUT PREFERENCE SIGNALS

4.1 Cookies and Similar Technologies

We may use cookies, local storage, web beacons, pixels, and similar technologies for:

• Essential site functionality (for example, load balancing, session management, preferences)
• Security (for example, fraud and abuse prevention)
• Analytics and performance measurement

Some tracking technologies may be set by third-party service providers. We do not control the data practices of third-party providers, and their use of information collected through their technologies is subject to their own privacy policies.

4.2 Your Controls

You can manage cookie settings through your browser. Disabling cookies may impair Site functionality, and we are not responsible for any reduced functionality resulting from your browser settings.

4.3 Do Not Track and Opt-Out Preference Signals

The Site does not respond to “Do Not Track” (DNT) browser signals. We do not sell personal information or share personal information for cross-context behavioral advertising, so browser-based opt-out preference signals for sale/sharing are not applicable to our current data practices. If our practices change, we will update this Policy.

4.4 Third-Party Tracking Disclosure

Depending on your browser settings and the services used on the Site, third parties that provide analytics, security, embedded content, or social media features may collect information about your online activities over time and across different websites when you use the Site. We do not control those third parties’ practices.

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5. PETITION-SPECIFIC DISCLOSURES

5.1 Public Signature Display

By signing the Petition, you acknowledge and agree that your signature may be displayed publicly as initials, city/state, date, and signature number (as displayed on the petition page). Once displayed, this information is accessible to anyone with internet access and may be indexed, copied, cached, scraped, or republished by third parties. We assume no responsibility for third-party use of publicly displayed information.

5.2 Email and Verification

By signing the Petition, you may receive email messages that are necessary to confirm or verify your signature and to communicate with you about the Petition. We do not use Petition email addresses to send unrelated marketing emails. You may opt out of non-essential Petition emails at any time. Opting out will not prevent us from sending emails that are necessary to verify your signature, respond to your request, or comply with legal obligations.

We may take steps we consider appropriate to verify email authenticity, prevent duplicate signatures, and block automated or fraudulent submissions. We make no guarantee that all fraudulent activity will be detected or prevented.

5.3 Eligibility

The Petition is intended for adults age 18 or older. By signing, you represent that you meet this age requirement.

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6. HOW WE MAY DISCLOSE INFORMATION

6.1 No Sale; No Sharing for Cross-Context Behavioral Advertising

As of the “Last Updated” date above, we do not sell personal information, and we do not share personal information for cross-context behavioral advertising (as those terms are defined under the CCPA/CPRA). We disclose personal information to service providers (for example, hosting, security, analytics, and email delivery) solely to operate, secure, and improve the Site and administer any Programs.

6.2 Service Providers

We may disclose information to vendors, contractors, and service providers that perform functions on our behalf (for example, hosting, security, maintenance, analytics, and email delivery).

6.3 Legal, Safety, and Rights

We may disclose information if we believe in good faith that disclosure is reasonably necessary to comply with law, regulation, or legal process; respond to lawful requests from public authorities; protect the rights, property, or safety of the Site, our users, or others; investigate fraud or security issues; or enforce our policies and agreements.

6.4 Business Transfers

In connection with any merger, acquisition, reorganization, sale of assets, or bankruptcy, information may be disclosed or transferred as a business asset, subject to applicable law.

6.5 Aggregated and De-Identified Data

We may disclose aggregated or de-identified information to third parties to the extent permitted by law.

6.6 With Consent

When you direct or consent to disclosure.

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7. DATA RETENTION

We retain information for as long as we consider reasonably necessary for the purposes described in this Policy, for our legitimate business interests, or as required or permitted by law. We are under no obligation to delete information absent a legally required and verified request.

Petition: Petition entries and signature records are generally retained for as long as the Petition initiative continues and thereafter as needed for recordkeeping, legal compliance, security, and audit purposes.

Backups and logs: Information may remain in routine backups and logs for a period of time and may not be removed immediately upon request, to the extent permitted by law.

Calculators and tools: If the Site includes calculators or estimating tools, you are solely responsible for maintaining your own records of inputs, outputs, and results. We make no commitment to preserving user-entered data and assume no liability for the loss or unavailability of any such data.

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8. YOUR RIGHTS AND CHOICES

8.1 Email Preferences

You can opt out of non-essential emails using the unsubscribe mechanism (if provided) or by contacting us. Opting out will not prevent transactional emails or emails required by law.

8.2 State Privacy Rights (Where Applicable)

Certain U.S. state privacy laws may grant residents specific rights, depending on whether those laws apply to our activities. Where applicable, those rights may include:

• The right to know or access personal information we hold
• The right to correct inaccuracies
• The right to request deletion of certain personal information
• The right to obtain a portable copy of certain personal information
• The right to opt out of certain processing activities (as defined by applicable law)

To submit a request, email contact@section179.org with the subject line “Privacy Request.” We will verify your identity before processing any request. We may deny requests that we cannot verify, that are excessive or repetitive, or that are not required by applicable law. We will respond within the time required by applicable law, if applicable.

If we deny a request and an appeal is available under applicable law, you may appeal by replying to our response with the subject line “Appeal.” We will respond to appeals as required by applicable law.

Nothing in this section creates rights beyond those required by applicable law.

8.3 Review and Correction on Site

We do not currently offer an on-site mechanism for users to review, edit, or delete information. You may submit requests as described above.

8.4 Browser and Device Controls

You can often limit certain tracking technologies through browser or device settings. These controls may be browser- or device-specific and may not fully limit all collection.

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9. DATA SECURITY

We use administrative, technical, and physical measures we consider reasonable to help protect information. However, no system is perfectly secure, and we make no warranty, representation, or guarantee regarding the security of information transmitted to or stored by the Site. You transmit information at your own risk.

In the event of a security incident affecting personal information, we will provide any notices required by applicable law.

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10. THIRD-PARTY LINKS AND SERVICES

10.1 Third-Party Links

The Site contains links to third-party websites, tools, and services (for example, IRS.gov, financing partners, social media platforms). We do not control, endorse, or assume any responsibility for the content, privacy practices, or data collection of any third party. Your interactions with third-party sites are governed entirely by those sites’ own terms and policies.

10.2 Third-Party Petition Platforms and API

The Petition may also be made available through third-party websites that integrate a Section179.org API or embed Petition functionality. Those third parties are responsible for their own collection and handling of your information on their platforms. Once Section179.org receives Petition information submitted through any channel, our handling of that information is governed by this Policy.

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11. CHILDREN’S PRIVACY

The Site is intended for adults age 18 or older. The Site is not directed to children under 13, and we do not knowingly collect personal information from children under 13. If we learn that we have collected personal information from a child under 13, we will take steps to delete it. If you are under 18, do not submit personal information through the Site.

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12. CHANGES TO THIS POLICY

We may update this Policy at any time at our sole discretion. Updates are effective upon posting. We will revise the “Last Updated” date above when changes are made. Where applicable law requires affirmative notice or consent for a specific change, we will comply with that law.

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13. CONTACT US

For privacy-related questions or requests, contact: contact@section179.org

We will respond to inquiries at our discretion, except where a response is required by applicable law.

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ACKNOWLEDGMENT

By accessing or using any part of the Site, you acknowledge that you have read and understood this Privacy Policy. Your use of the Site is also governed by our Terms of Use and Disclaimer, and any dispute relating to this Policy is subject to the dispute-resolution provisions in the Terms of Use. If you do not agree, do not use the Site.

If you do not meet ALL of these criteria or do not agree to these Terms, you must immediately discontinue use of this Site. For official tax guidance, consult the IRS website (www.irs.gov) and qualified tax professionals.