PayPal Giving Fund Nonprofit User Agreement

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Nonprofit User Agreement

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Effective January 1, 2025

Welcome to the PayPal Giving Fund community. PayPal Charitable Giving Fund (“PayPal Giving Fund,” “we,” “us,” or “our”) accepts charitable donations and makes grants to charitable organizations in furtherance of its charitable mission. PayPal Giving Fund is a Donor Advised Fund (“DAF”) recognized by the Internal Revenue Service (“IRS”) under Section 501( c )(3) of the Code as a tax-exempt public charity (Federal Tax ID: 45-0931286). This Nonprofit User Agreement (“Agreement”) is a contract between you and PayPal Giving Fund and explains our commitments to you and our requirements of you as a Participating Nonprofit. Please read this Agreement, including all linked information, carefully. By becoming enrolled with PayPal Giving Fund, you acknowledge that you have read, understood, and agree to be bound by it.

This Agreement contains 12 sections. You may jump directly to any section by clicking the related link below. The headings and subheadings are for reference only and do not limit the terms or application of the applicable section. Capitalized terms are defined in Section 12 (Definitions) and in context to ease understanding. Your trust is very important to us. If you have questions about this agreement, please contact our Customer Service Team hosted by PayPal.

Our Relationship with You

• Your Eligibility to be Enrolled with PayPal Giving Fund

• Your Obligations

• Receiving Donations

• License and Access to PayPal Giving Fund Website

• Donation Deductions and Fees

• Taxes

• Warranties and Disclaimers

• Term and Termination

• Miscellaneous Terms and Conditions

• Definitions

1. Our Relationship with You

1.a We register qualified non-profit organizations (“Participating Nonprofits”) and provide information about them to PayPal Users, and users of other websites and services with which we partner. We provide tools and information about registering as a Participating Nonprofit on the PayPal Giving Fund Website.

1.b We accept and process donations from Donors, which we distribute to the Participating Nonprofit selected by the Donor, subject to the terms of our Donation Delivery Policy. We also issue receipts to Donors for each donation they make to allow Donors to deduct their donations as permitted by applicable tax law.

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2. Your Eligibility to Be Enrolled With PayPal Giving Fund

2.a Participating Nonprofits must be eligible to receive tax-deductible charitable contributions under Section 170 of the Code (a “Tax-Deductible Organization”) and must meet the requirements to be treated as either a “Public Charity” under Section 509(a) of the Code or a Private Operating Foundation under IRS regulations. Private Non-Operating Foundations and Supporting Organizations are not eligible to become Participating Nonprofits. In addition, your account with PayPal must be in good standing, including remaining confirmed as a charity. You must promptly update and notify us in case of any changes to your status as a Tax-Deductible Organization, and/or if the IRS or any state or local government agency initiates an inquiry into your status. You agree to provide any information that we may reasonably request related to your status as a Tax-Deductible Organization or a Public Charity. Participating Nonprofits must comply with our Nonprofit Certification Policy. We reserve the right to deny or revoke Participating Nonprofit status to any NPO that fails, in PayPal Giving Fund’s sole discretion and determination, to meet these standards. You acknowledge and consent to our use of third party service providers to review and verify your status as a Tax-Deductible Organization, Public Charity, or Private Operating Foundation.