MILEVA PROJECT - 501(c) STATUS & CONTRIBUTIONS

Effective Date: April 1, 2026

1. Introduction

This 501(c) Status & Contributions disclosure (this "Disclosure") sets forth important information regarding the tax-exempt status of Mileva Project, an Illinois non-profit organization (the "Organization," "we," "our," or "us"), and the terms and conditions applicable to all donations, contributions, and pledges made to the Organization (collectively, "Contributions"). By making any Contribution to the Organization, whether through the website (the "Site") or otherwise, you ("you," "donor," or "contributor") acknowledge that you have read, understood, and agree to be bound by this Disclosure.

2. Current Tax-Exempt Status Disclosure

2.1 Pending 501(c) Application

IMPORTANT NOTICE: The Organization is an Illinois non-profit corporation that is currently in the process of applying for and obtaining recognition of tax-exempt status under Section 501(c) of the Internal Revenue Code of 1986, as amended (the "Code"), from the Internal Revenue Service ("IRS"). As of the effective date of this Disclosure, the Organization has not yet received a determination letter from the IRS recognizing the Organization as a tax-exempt organization under Section 501(c) of the Code.

2.2 Tax Deductibility of Contributions — Pending Status

Until such time as the Organization receives and provides public notice of a favorable determination letter from the IRS recognizing the Organization's tax-exempt status under Section 501(c) of the Code, any Contributions made to the Organization may not qualify as tax-deductible charitable contributions under Section 170 of the Code or under any applicable state or local tax laws. Each donor is solely responsible for determining the tax deductibility of any Contribution made to the Organization and should consult with a qualified tax advisor regarding the tax implications of any Contribution.

2.3 No Guarantee of Tax-Exempt Status

The Organization makes no representation, warranty, or guarantee that its application for tax-exempt status under Section 501(c) of the Code will be approved by the IRS. In the event that the Organization's application is denied, Contributions previously made to the Organization will not qualify for charitable deduction status, and the Organization shall have no obligation to refund or return any Contributions on such basis.

3. Contributions After 501(c) Approval

3.1 No Guarantee of Continued Tax-Exempt Status

Even in the event that the Organization receives a favorable determination letter from the IRS and is recognized as a tax-exempt organization under Section 501(c) of the Code, the Organization makes no representation, warranty, or guarantee that:

(a) such tax-exempt status will remain in effect indefinitely or at any particular time in the future;

(b) the Organization's tax-exempt status will not be revoked, modified, or otherwise affected by the IRS, changes in law, changes in the Organization's activities, or any other circumstance; or

(c) any Contribution made to the Organization will qualify as a tax-deductible charitable contribution under Section 170 of the Code or under any applicable state or local tax law.

3.2 Donor Responsibility

Even after the Organization has obtained 501(c) status, each donor remains solely responsible for determining the tax treatment and deductibility of any Contribution made to the Organization. The Organization does not provide tax, legal, or financial advice. Donors are strongly encouraged to consult with their own qualified tax advisors regarding the deductibility of any Contribution.

4. Non-Refundable Contributions

All Contributions made to the Organization are non-refundable for all purposes. Once a Contribution is made, whether by online payment, check, cash, wire transfer, or any other method, the donor shall not be entitled to a refund, return, or reversal of the Contribution for any reason, including but not limited to: (a) the Organization's failure to obtain or maintain 501(c) tax-exempt status; (b) disagreement with the Organization's use of funds; (c) changes in the donor's financial circumstances; (d) changes in the Organization's Programs, policies, or operations; or (e) any other reason whatsoever.

5. Binding Pledge and Commitment Obligations

5.1 Binding Nature of Pledges

Any commitment, pledge, or agreement by a donor to contribute a specified monetary amount, specified services, goods, or other items of value to the Organization (each, a "Pledge") shall constitute a binding obligation of the donor and shall be enforceable by the Organization. Once a Pledge is agreed to, whether in writing, electronically, orally, or through the Site, the donor may not revoke, modify, reduce, or cancel such Pledge unless the Organization, in its sole and absolute discretion, expressly agrees to release the donor from such obligation.

5.2 Reliance by the Organization

The donor acknowledges and agrees that the Organization may rely upon any Pledge in planning, budgeting, and making commitments in furtherance of its mission and Programs. The Organization may incur obligations or allocate resources based on the donor's Pledge, and the donor agrees that such reliance constitutes sufficient consideration for the enforceability of the Pledge.

5.3 Failure to Fulfill Pledge

In the event that a donor fails to fulfill a Pledge in accordance with its terms, the Organization reserves the right to pursue any and all remedies available at law or in equity, including but not limited to seeking specific performance or monetary damages. The donor shall also be responsible for any costs and expenses (including reasonable attorneys' fees) incurred by the Organization in connection with the enforcement of any Pledge.

6. Use of Contributions

All Contributions received by the Organization will be used in the Organization's sole discretion to further the Organization's mission and purposes, including but not limited to supporting travel costs for selected Participants, administrative and operational expenses, website maintenance, and other costs related to the Organization's Programs and activities. Unless the Organization expressly agrees in writing to restrict a Contribution to a specific purpose, all Contributions are deemed unrestricted and may be used for any lawful purpose of the Organization.

7. Donor Acknowledgment

The Organization will provide donors with a written acknowledgment or receipt for Contributions as required by applicable law. However, the issuance of such acknowledgment or receipt does not constitute a representation or guarantee by the Organization regarding the tax deductibility of the Contribution. It is the donor's sole responsibility to retain records and consult with tax professionals regarding the tax treatment of any Contribution.

8. Goods or Services Provided in Exchange for Contributions

Unless otherwise expressly stated in a specific written communication from the Organization to a donor at the time of a Contribution, the Organization does not provide any goods or services to the donor in exchange for any Contribution. If any goods or services are provided in connection with a Contribution, the Organization will provide the donor with a written statement describing the goods or services and their estimated fair market value, as required by applicable law.

9. Disclaimer of Liability

THE ORGANIZATION SHALL NOT BE LIABLE TO ANY DONOR, CONTRIBUTOR, OR ANY OTHER PERSON FOR ANY DAMAGES, LOSSES, COSTS, OR EXPENSES ARISING OUT OF OR RELATED TO: (A) THE TAX TREATMENT OR DEDUCTIBILITY OF ANY CONTRIBUTION; (B) THE ORGANIZATION'S FAILURE TO OBTAIN OR MAINTAIN TAX-EXEMPT STATUS; (C) ANY RELIANCE BY THE DONOR ON ANY INFORMATION PROVIDED BY THE ORGANIZATION REGARDING TAX MATTERS; OR (D) THE ORGANIZATION'S USE OF ANY CONTRIBUTION. EACH DONOR ASSUMES ALL RISK ASSOCIATED WITH THE TAX TREATMENT AND DEDUCTIBILITY OF ANY CONTRIBUTION MADE TO THE ORGANIZATION.

10. Governing Law

This Disclosure and any disputes arising out of or related to any Contribution shall be governed by and construed in accordance with the laws of the State of Illinois, without regard to its conflict of laws principles. Any dispute, claim, or controversy arising out of or relating to this Disclosure or any Contribution shall be resolved exclusively in the state or federal courts located in Cook County, Illinois, and each donor hereby consents to the personal jurisdiction and venue of such courts.

11. Severability

If any provision of this Disclosure is held to be invalid, illegal, or unenforceable, the remaining provisions shall continue in full force and effect.

12. Modifications to This Disclosure

The Organization reserves the right, in its sole discretion, to modify, amend, or update this Disclosure at any time. Any modifications will be effective upon posting the revised Disclosure on the Site or upon such other form of notice as the Organization may provide. All Contributions made after the effective date of any such modification shall be subject to the modified Disclosure as then in effect. The Organization encourages all donors and prospective donors to review this Disclosure periodically. For the avoidance of doubt, modifications to this Disclosure shall apply to all Contributions made on or after the date on which such modifications take effect and shall not retroactively alter the terms applicable to Contributions made prior to such date, except as expressly stated or as required by applicable law.

13. Contact Information

If you have any questions or concerns regarding the Organization's tax-exempt status or these Contribution terms, please contact us at:

Mileva Project

info@milevaproject.org

+1(630) 339-4755