1. GENERAL TERMS

1.1 These are Our Terms which you should read before you use Our Site or before you register as a Member (defined in Clause 23.3). These Terms are a legally binding agreement between Latestsale.com Foundation of 1235 Pennsylvania Avenue South East, Unit #1147, Washington D.C., 20003 (“We/Us/Our”) and you. They will govern the relationship between you and Us and everything that you do on latestsale.org (the “Site”). If you do not wish to be bound by these Terms, please do not use the Site.

1.2 By visiting and using the latestsale.org Site, you undertake that you accept our Terms and Conditions of use therein and in all its entirely and will not misuse the Site. You warrant that you have reached the minimum age of 18 and that you hold wholesale authority to use the latestsale.org access payment pages including the donor page, and you warrant that your use of this Site will be conducted in a manner consistent with the laws of the land (United States, or from any jurisdiction where you reside and from where you choose to make a donor contribution). You duly confirm that you suffer from no impairment that could impact your judgment to use this Site in a lawful manner.

 

2. TERMS AND CONDITIONS OF USE

2.1 This Website is owned and operated by Latestsale.com Foundation, a non-profit, 501 (c) (3) charity, with its headquarters located at 1235 Pennsylvania Avenue South East,Unit #1147, Washington D.C., 20003. The Website is provided for general, informational, educational, and fundraising purposes to support Our mission and provide instructional services to users, subject to the Terms and Conditions (“Terms”) set forth.

2.2 Reference to the term “Website” or “Site” and corresponding “Terms and Conditions”relate to the Website located at www.latestsale.org together with services delivered occasionally online for educational purposes and any other associated products sold separately or in conjunction with donations in order to safeguard and accelerate Our mission.

2.3 Other such usage and communicated affiliations may incorporate but are not necessarily limited to the Foundation’s email newsletters, blog, events, archives, volunteer job board, online content transmitted across multiple forums, platform or mechanisms, video materials and other digital mechanics, including technical Responsible AI and quantum computing tools accompanied by learning guides that may be delivered in varying formats as specified on this Website.

2.4 The Site may also be used to sell a limited number of Foundation branded merchandise to be sold on Our online store from time to time to support some of the basic operational running costs of the Foundation. We will equally facilitate online discussions and collaborative outputs, with the provision of feedback and other forum comment-led features also enabled on various sections of the Site including but not limited to the blog pages. Latestsale.com Foundation does not manage nor is responsible for content held on any third-party content platform whether this be written content or otherwise that may from time to time be referred to or linked to or from latestsale.org.

2.5 Accessing, browsing and/or using this Site would determine that you agree to comply with and are bound by these Terms and Conditions and the provisions of the Foundation’s Privacy Policy. Latestsale.com Foundation reserves the right to alter or update these Terms and Conditions or the Privacy Policy without notice at any time by publishing such alterations on the Site. Your ongoing use of this Website constitutes your agreement to be bound by existing and any modified Terms and Conditions of use.

 

3. ACCEPTANCE OF TERMS

3.1 These Terms govern your use of the Site, the information that We make available to you on the Site and any goods or services that We provide to you directly from this Site. These Terms do not govern any other relationships with any third party. If you are entering into a contract with a third party We will make this clear to you on Our Site and you ought to read the third party’s terms and conditions carefully before entering into an agreement with them. By clicking on the “I accept” button below, you agree that you will be bound by these Terms and any changes that may be made to them from time to time, together with the latestsale.org Privacy Statement.  If you do not agree to be bound by these Terms, please exit the Site immediately.

3.2 IF YOU ARE UNDER 18 YEARS OF AGE YOU MAY NOT BECOME A MEMBER OF THE SITE.

3.3 Portions of the Site may be viewed simply by visiting the Site. However, in order to gain access to certain areas of the Site you may need to register by enrolling as a member (“Member”) of the Site.

3.4 We may update these Terms from time to time and it is your responsibility to ensure that you are up to date with them at all times. Please note that your continued use of the Site will indicate your acceptance of any and all such updated Terms.

 

4. WEBSITE OPERATIONAL USE AND SERVICING SCHEDULES

4.1 The content featured on the Website is provided by Latestsale.com Foundation for your use on an “as is” basis. You accept that usage of the Site is at your own risk and Latestsale.com Foundation assumes no responsibility for oversights or unintended omissions from any materials presented. In such cases, Latestsale.com Foundation does not guarantee any timeframe not expressly made herein, nor will be bound by duty to modify content on the Site, except as required by law.

4.2 Latestsale.com Foundation may undertake maintenance of the Site that results in occasional system downtime. During this time, We may not give advanced notice of any such downtime, however, where possible, at the time of any proposed or scheduled upkeep, a clear message will indicate the maintenance procedure and calendar for completion.

4.3 Unplanned outages may occur and will not be in Our direct control. In these instances, Latestsale.com Foundation shall not be held liable for any loss of data or transactions resulting from planned or unplanned system outages, or any shutdowns of webhosting or cloud hosting providers who operate networking and configurations external to anticipated workflows planned in advanced by Latestsale.com Foundation for the latestsale.org Website.

 

5. LIMITATION OF WARRANTY AND LIABILITY

5.1 Latestsale.com Foundation does not warrant or make any representations regarding the use of the Site, its services, content and general functionality. All materials and content are provided in the capacity of “as is” and are supplied without warranty of any kind, whether expressed or implied by statute, or common law. Information on the Site, used for the purpose of data profiling or data processing, the provisions of the service and its sustained availability and access, accuracy, relevance, content particulars or the alleged results or outcomes following the use of the materials of the Website in terms of their correctness, accuracy detailed content themes, opinions, research outcomes and subject matters, together with but not limited to the expediency of such distribution of content,  or any other differentiator will under no circumstances be subject to any admission of liability by the Foundation.

5.2 Latestsale.com Foundation officers, employees, and directors, together with the entirety of its cohort of associates, affiliates, suppliers, volunteers, advisors, donors, grantors, sponsors, and partners will not be held liable in any context or framework for any consequential damages during or subsequent to the use of this Site or any content, materials, research data, networks, software, or applications or resource on the Site that is relied upon, referred to or acted upon by the user of the Site. This disclaimer extends to but is not restricted to indirect or direct damages, exceptional cases, or any circumstance without limitation that is assumed to result in lost revenues, lost income, lost profits, loss of productivity or efficiency or alleged injury or harm. Users of the Site are expected to independently review the accuracy of any content referred to on the Site and any third party links that may be connected to the Site.

5.3 Latestsale.com Foundation does not guarantee the accuracy of any claims or assertions made by any sponsor, partner, grantor, official, organization, spokesperson, advocate, volunteer, expert or any user displayed on the Website that gives their opinion, insight or personal thoughts by way of testimonial content or otherwise. In cases where Latestsale.com Foundation bears a relationship with an organization in the form of sponsorship, partnership, grantor, donor, affiliate or otherwise, the specifics of this relationship will be communicated clearly to the user of the Site.

5.4 Any third party affiliate, partner, grantor or sponsor that offers products and services Site visitors are directed to via programs managed by Latestsale.com Foundation, are executed by third party providers. In the case of these third party service providers, Latestsale.com Foundation does not bear any responsibility nor give warranty to any user for the precision of content or training tools or any software updates that are the duty of the third party service provider. 

5.5 In cases where a jurisdiction does not specify negligent or consequential damage exclusions, due to the Foundation’s non admission of liability, these duly limited restrictions are assigned to the greatest extent permitted by law. In all circumstances as specified by these Terms, We advise in these instances that you and/or users who do not accept Our Terms in their entirety, refrain from using the Site forthwith.

5.6 Latestsale.com Foundation’s association or mention of any third party business, entity, organization, expert,  partner, sponsor, associate, affiliate or similar does not indicate any endorsement, nor constitute financial advice, investment advice, legal advice or legal recommendation. Users are, upon agreeing to Our Terms wholly responsible for their own internal and external audit regarding the use of, or dependency on any third party we refer to.

5.7 Thereto, all dependencies, expectations, delivery of service, outputs and warranty will be directed to said third party and not Latestsale.com Foundation. You agree to independently and wholeheartedly manage such third party relationships that Latestsale.com Foundation will bear no responsibility for nor obligation to. This includes the delivery or failed delivery of any service you engage a third party for, which you accept We will not be liable for under any circumstance. You also agree that any failed service delivered by a third party linked to Our Site will not expose the Foundation to any litigation in any jurisdiction whatsoever.

5.8 Moreover, Our Disclaimer of Warranties extends to any such damages to a user’s computer equipment or device, or viruses that may infect your computer equipment, device or other property on account of your access to or some elapsed timeframe elongated or not, following the use of or browsing of this Site or any external site or redirection via verified links from or to third party websites linked to latestsale.org.

5.9 In cases where hyperlinks are visible and enabled between the latestsale.org Site and that of a third party, no association is implied and these links are not indicative of a determined association, relationship, partnership, contractual arrangement, contractual agreement or other connection between the Latestsale.com Foundation and the service provider that the user may choose to rely upon. To restate, Latestsale.com Foundation will not be held liable for any issue resulting from your use of any third party website linked to the latestsale.org Site.

5.10 Relevant links to third party websites are selected on the basis of pertinence and are in no way an indication of a comprehensive list taken from all available resources across the entirety of the web. Third party links, which We share for perceived relevance, guidance, information and helpfulness, do not represent endorsement of the content referenced on a third party website, nor legal, financial or investment advice.

5.11 We reaffirm that We are not responsible for the content of any third party website, nor do We make any warranties or representations, expressed or implied, regarding the content (or the accuracy, correctness, or completeness of such content) on any third party website, and the Foundation shall bear no liability of any nature whatsoever nor at any time in relation to any of the foregoing. You should take precautions when downloading files from any and all websites to protect your computer from viruses and other destructive programs. If you decide to access linked third party sites, you do so at your own risk. You should direct any concerns to the third party sites’ Administrator or Webmaster and not to Latestsale.com Foundation.

5.12 We take care to minimize any risk however your downloading of any materials, data, text, images, video, audio or software from the site www.latestsale.org, any affiliated site or third party sponsor, affiliate, associate or partner site linked to latestsale.org does not create a warranty, verbal, written or otherwise on behalf of Latestsale.com Foundation.

5.13 We do Our best to ensure accessibility parameters of the Website are met and wherever possible We follow WCAG 2.1 Guidelines to monitor accessibility performance. You can review the guidelines here. https://www.w3.org/TR/WCAG21/

5.14 We take care to meet all legal standards and lawful obligations that adhere to accessibility requirements, operations and output for both Website visitors and users. That notwithstanding, We make no warranty that in all cases the Site will address the needs of all users, and in cases of any unintended oversight, We hereby disclaim any and all such warranties, expressed and implied for any unintended limitations a user may uncover.

5.15 No findings, declarations or observations on this Website constitute legal advice or a legal opinion, financial or investment advice. If you have reservations regarding the usage of this Site, you must discontinue its use forthwith.

 

6. REGISTRATION INFORMATION AND YOUR PRIVACY

6.1 When you register as a Member, you will be required to provide Us with your full name, your Membership name, your address, your zip code, your state, your date of birth, your chosen password and email address (the “Registration Information”). In the event that you do not provide Us with the Registration Information We may refuse your request to become a Member. We use the Registration Information as detailed in Our Privacy Policy. Please click here to read it.

 

7. PROVISION OF SERVICE

7.1 This Site may be modified or discontinued by Us with or without notice to you and without liability to you or to any third party. The Site is made available to you strictly on an “as is” basis and as available.

7.2 Where We have posted information on the Site, such transmission of data is provided to you strictly on an “as is” basis. Where necessary, We will make you aware that said content originates from a third party. We are not responsible in any way for the accuracy or otherwise of information posted onto the Site which relates to third parties and which has been provided by them to Us. We do not immediately monitor any information posted on the Site by third parties. We are also not responsible for the content of any site that you may go to via links from Our Site.

7.3 Your privacy is important to Us. We treat it, and any information that you give to Us, with as much care as possible. Please read the following Privacy Policy to understand what We do with your information. Your continued use of the Site assumes you have read and understood Our Terms. The Acceptance of Terms (as specified in Clause 6) is understood as active whilst you as the Site’s user remain on the Site. Should you not accept Our Terms, We advise you to refrain from using the Site.

7.4 In the event that the Site is discontinued or modified, We will use reasonable endeavours to respond to any inquiries, complete all pending transactions or outstanding requests.

7.5 If you become aware of any information on the Site which is inaccurate in any way, please let Us know by writing to Us at the following address; Latestsale.com Foundation, 1235 Pennsylvania Avenue South East,Unit #1147,Washington D.C., 20003.

 

8. YOUR OBLIGATIONS TO US

8.1 You agree that you will only use the Site in such a way that adheres to these Terms.

8.2 You hereby confirm that you have obtained the consent of the telephone line user and of the person who pays the bill associated with that telephone line or internet service prior to accessing the Site. You are responsible for obtaining all necessary equipment to facilitate your access to the Site and its usage relating to internet applications.

 

9. INTELLECTUAL PROPERTY RIGHTS AND USE OF SITE

9.1 We do not give you any right or interest in any copyright, trade mark, trading style, trade name, goodwill, design right, patent, database, software right, whether registered or unregistered (“Intellectual Property Rights”) in any text, image, logo, trade mark, charity merchandise and gifts (both technical and otherwise), table, compilation, database, software, user interface, user journeys, technical wireframes, systems, technical processes, educational material in digital or physical formats, or other assets of Latestsale.com Foundation in which Intellectual Property Rights subsist, are featured on or that relate to the Site because they are owned by Us.

9.2 You can use all the material on Our Site as a point of reference, as a resource for educational purposes, or for non-commercial, editorial use, but you may not use, replicate, copy, or deploy content We publish on this site for (AI) Artificial Intelligence training of any kind, including but not limited to Site scraping techniques to extract data, images, logos and written content from the Site. We give no authority to users to, modify, distribute or adapt any area of the Site unless We specifically permit you to do so in writing according to these Terms. Any such authorization must be granted in writing by sending your request to the following address: Latestsale.com Foundation, 1235 Pennsylvania Avenue South East, Unit #1147, Washington D.C., 20003.

9.3 By using the Site, you accept that all trademarks and logos held on the latestsale.org Site, both those pertaining to Latestsale.com Foundation and any or all third party logos and trademarks that you may access on the Site, are protected by both U.S., and foreign copyright, trademark and/or additional laws and you warrant that We give no consent to their use nor partially or in their entirety, unless written consent is sought in writing and given in writing.

9.4 Latestsale.com Foundation does not give consent for usage of logos and trademarks for third party companies. Users must seek written permission and direct inquiries to third parties for such authorization.

9.5 We undertake that any third party logos, trademarks, references of service are owned by third parties and any permission for use by way of publishing, distribution, reproduction, transmission, display or broadcast by the user of this Site must be sought directly from said user to the third party owner directly. Latestsale.com Foundation cannot and will not transfer nor authorize the use of third party logos or trademarks assigned to Us directly from third parties to individual users of the latestsale.org site.

9.6 All rights and titles for ownership to Intellectual Property are assigned on a worldwide basis to Latestsale.com Foundation exclusively for all aspects in relation to the latestsale.org Site together with all products and services served by the organization, and We give you no rights to this title. Said rights include but are not limited to derivative content, their adaptation or modification to generate content or assets in various formats, digitally or otherwise. You consent that your usage of products or services provided by Latestsale.com Foundation on the latestsale.org Site will be restricted to your own personal use and that such use does not imply any consent, authorization or transfer of Intellectual Property rights to you.

 

10. COPYRIGHT DISCLOSURES:

10.1 In cases of any copyright inquiries, you are encouraged to contact Us directly be emailing info@latestsale.org. All work contained on the Site, including but not limited to technical outputs for software used in educational programs for Responsible AI and quantum computing incorporating processes, algorithms, concepts, customer insight mechanisms, sketches, mathematical calculations, interpretation of physics formulae and equations that form the basis of quantum mechanics, are directly and the sole intellectual property of Latestsale.com Foundation.

10.2 Latestsale.com Foundation does not contravene the intellectual property rights of developers, coders, researchers, scientists or academics, and requires that any such inquiry relating to copyright infringement on this basis be directed to Us in writing with written proof of any alleged infringement.

10.3 When submitting your copyright disclosures inquiry to info@latestsale.org, please indicate your contact details including full name, address including zip code, telephone number, and email address. In such cases you must also supply a full description of the copyrighted work that you believe has been infringed alongside chronological, diagrammatic and conceptual descriptions, demonstrated to have been conceived in date order and by whom, together with a comprehensive overview of the location of such alleged infringement, and details of how you have determined in good faith that this infringement took place. You must also submit to a written, statement signed by you, made under penalty of perjury declaring that your statement has been conducted with honesty, compliance and consideration of the law.

10.4 We do not give you any Intellectual Property Rights for services you use on the Site nor Intellectual Property rights to any charity merchandise that you purchase via the Site that is used and sold on the Site for the purpose of encouraging support of Our work, mission and scientific research.

10.5 We do not give any warranty or make any representation in respect of the ownership or origin of any third party materials referenced on the Site. 

 

11. SUBSCRIBER/ CONTRIBUTOR CONTENT

11.1 Latestsale.com Foundation may in some circumstances enable scientific and research-led discussions or message boards on the Site that users can contribute towards by way of posting comments, exchanging ideas and opinions or leaving suggestions. The publishing of such messages or commentary shared on these public forums does not constitute any endorsement, agreement, or legal, social of financial advice. Any usage of such public forums for dialogue whether through direct verbal contribution or by way of content contribution is monitored to the extent of Our capacity to do so.

11.2 Notwithstanding, We maintain that users who choose to contribute on the Site’s message board do so with grace and decency avoiding any abusive, defamatory or derogatory comments and behavior. Any unsuitable comments posted on the Site’s message board after initial appraisal that We or other users to the Site deem to be obscene, pornographic, racist or sexist will be removed. You acknowledge that any content you upload no matter the format; from images and video to audio files or external links of reference is your responsibility, and not that of the Latestsale.com Foundation. We reserve the right to remove any unsuitable content without notice should it be in violation of our Terms.

11.3 In cases where content remains on the Site that We deem to be suitable, you hereby acknowledge that all records, content (written and broadcast) in text format or otherwise, documents, audio files, video files, images, trademark, patents, other proprietary rights, and designs (including copies and summaries) in hard copy or electronic form and other worldwide copyright protected works uploaded onto the Site by you will and can be transmitted by Us, referred to, referenced, broadcast, shared, distributed, or published on the latestsale.org Site via any medium of Our choosing and in any format on a worldwide royalty-free licence for both commercial and non commercial use that We deem appropriate. You therefore grant us and submit to assigning Us this worldwide Royalty free authorization for such retention and distribution of said content.

11.4 Such alternative or current worldwide royalty-free intellectual property rights relating to any licence you assign to Us will be verified by you and you further ascribe that Latestsale.com Foundation, its officers, directors, partners, affiliates, employees, volunteers, suppliers, advisors, and grantors will not be held liable for any costs arising from the retention or publishing of said content that you upload onto the Site no matter the format, including but not limited to text, video, image or audio. In such instances you will comprehensively indemnify Latestsale.com Foundation from any and all costs derived from any litigation, including but not limited to attorney fees. Should you be unsure if you can meet these Terms, we request you immediately avoid using the Site for the purpose of posting commentary, uploading images, text, audio or videos onto the Site.

11.5 For the avoidance of doubt, We encourage all users to ensure content is their own or that you have permission to retain, upload and distribute said content, and that no copyright laws have been infringed in the USA or in any other international market. You warrant that you will only post as per our Terms and Conditions of use. These Terms relate to any materials posted, including but not restricted to text, videos, audio files or images. If you are unsure you can adhere to these Terms, We encourage you not to use the Site for the purpose of posting comments, content and other digital assets in audio, text or visual format onto the Site.

 

12. MARKET TERRITORIES

12.1 The Latestsale.com Foundation Website, latestsale.org has been created using assets and content that is specific to the United States of America. The Site is presented “as is” and may therefore not be suitable for all market territories. Should you as a user of the Site find that the Site is not applicable to your needs, or should the Site not be fully accessible or operational in the territory where you reside, we invite you to leave the Site and follow all local laws in your home territory. 

 

13. PRICES OF GOODS/SERVICES

13.1 All prices for the Foundation’s branded charity goods and/or services that We sell to you on the Site exclude sales taxes, packaging and delivery costs that will be quoted in USD at checkout. Sales taxes and dispatch costs will be calculated at the time of checkout once the user’s billing and delivery address has been confirmed. 

 

14. DONATION TYPES

14.1 Latestsale.com Foundation operates four donation types on the latestsale.org Site. These are listed as follows; (i) “No Gifts” Donations, (ii) Quid Pro Quo Donation Contributions,                   (iii) Insubstantial Token Gifts (Safe Harbor), and (iv) Token Gifts (Safe Harbor).

14.2 We Issue (v) Low Cost Gift Articles (Safe Harbor) as complimentary gifts to prospective donors by way of solicitation. These free Low Cost Gift Articles (Safe Harbor) are not related to any consolidated financial transaction or donation alongside the complimentary gift and therefore do not form part of any donation transaction.

14.3 All gift-related donations only appear on the Site as and when new charity gifts become available. Should no active Gift Shop tab appear on the Site, donors can continue to donate and support our cause with “NO GIFT” donations by following the “Donate Tab.”

 

15. “NO GIFTS” DONATIONS

15.1 Where a Donor makes a conventional donation on the Site and no Goods or Services are exchanged as part of that financial transaction, We will issue the donor with a “No Goods” donation receipt. The donation in this case will be fully tax deductible*.  Donors can claim a full tax deduction for a “no gifts” donation, by presenting the receipt to the IRS with the explicitly shared declaration duly stated on the receipt: “No goods or services were provided in exchange for this contribution.”

*Note, although there is no maximum limit to how much you can donate to Us (Latestsale.com Foundation), as a verified IRS-approved 501(c)(3) organization, We still advise donors to reach out to their tax advisors for any donation over $10,000 due to IRS enforced deduction limits applied to personal tax returns and reporting thresholds. These limits are wholly dependent on the size of your contribution.

 

16. QUID PRO QUO DONATION CONTRIBUTIONS

16.1 In cases where charity goods and /or services are made available on the Site and are paid for as part of the donation, We warrant that We will provide a written disclosure statement to the donor for each transaction in excess of $75 indicating a good faith estimate of the Fair Market Value (FMV) of the goods or services provided to the donor. This Quid Pro Quo Donation disclosure will also be issued in cases where the FMV of the gift/ service exceeds 2% of the donation and is expected to or is calculated as surpassing $136. A calculation for how goods/services in excess of $136 is demonstrated in Clause 16.8.

16.2 Any and all Quid Pro Quo donation contributions paid to Latestsale.com Foundation by the donor will be discharged in conjunction with token and low-cost gifts/ services as well as higher priced goods such as charity fundraiser gala tickets. In such cases, goods/ services are offered to donors who present donative intent (gifting of the total transactional value that will be greater than the value of the goods/services). In such instances, donations are tax deductible to the extent of the value deducted from the total donation paid. For the avoidance of doubt, the calculation used for tax deductible Quid Pro Quo contributions is, Tax Deductible Amount = Total Payment – (minus/ subtract) Fair Market Value (FMV) of gift/service received.

16.3 Donors should also seek advice from their tax specialist in relation to aggregate or individual Quid Pro Quo donation contributions to the value of $250 or more in a single fiscal year.

16.4 For donations over $250, Latestsale.com Foundation will provide each donor with a combined Contemporaneous Written Acknowledgment (CWA) and the Quid Pro Quo Disclosure as one single document. This merged acknowledgment record must be attached to your end of year income tax return in order that you receive your deduction in full.

16.5 For the benefit of doubt and convenience, Latestsale.com Foundation displays on the Gift Shop section of the latestsale.org Site, the FMV (Fair Market Value) of the Quid Pro Quo Donation Contribution gift/service alongside the donation amount for ease of verification before you issue your donation to Us.

16.6 In instances where Our branded charity goods and/or services with a value less than $136 are made accessible on the Site and are paid for as part of a Quid Pro Quo Donation contribution, We warrant that We will clearly indicate the FMV of the gift/service on the receipt, and We will mark on the donation contribution docket provided to the donor that, “Under Internal Revenue Service guidelines, the estimated value of the benefits received is not substantial; therefore, the full amount of your payment is a deductible contribution minus the value of the goods provided.”

16.7 As affirmed in Clause 16.6, this Quid Pro Quo Donation Deductibility Statement together with the Quid Pro Quo Donation Good Faith Estimate Statement will explicitly indicate that you the donor will enjoy a tax deduction limited to the excess payment provided with a good faith estimate of the service or gift’s value.

16.8 For higher priced donations, as stipulated in Clause 16.3, a Quid Pro Quo donation of $10,000 that allocates $1,000 for the FMV gift or service will not be fully tax deductible, because the Quid Pro Quo Gift/service is in excess of $136 and greater than the 2% donation threshold applied to the donation total of $10,000. Instead, in this scenario, the tax deduction portion of the donation is limited to $9,000. Our Quid Pro Quo donation receipt/ acknowledgment letter incorporating the Quid Pro Quo Donation Deductibility Statement together with the Quid Pro Quo Donation Good Faith Estimate Statement will specify the contribution of $10,000 made to Us, the date of receipt of the donation, and details of the gift by way of description. The Fair Market Value (FMV) of the service/ gift will be earmarked as $1,000. Therefore, the tax deductible portion for your $10,000 Quid Pro Quo donation contribution is limited to $9,000.

 

17. INSUBSTANTIAL TOKEN GIFTS (SAFE HARBOR)

17.1 Insubstantial Token Gifts (Safe Harbor) are given to donors in exchange for a contribution. These gifts are low value items. The Insubstantial Token Gifts (Safe Harbor) derive a calculation that must not exceed 2% of the Fair Market Value (FMV) of the total donation up to a limit of $136. Donations must be a minimum of $71.50. We Warrant that we will clearly mark on the Insubstantial Token Gifts (Safe Harbor) donation transaction docket that the donation and corresponding gift is tax deductible as it will meet the 2% value threshold for Insubstantial Token Gifts (Safe Harbor) or no more than up to $136 in Fair Market Value (FMV) , whichever is lesser.  As a safeguard, the lower limit of $139 is not applied as We work to the previous tax year maximum gift Fair Market Value (FMV)  threshold to safeguard our donor’s tax exemption and therefore calculate to the reduced $136 figure.

17.2 In circumstances where charity branded merchandise and/or services are made accessible on the Site and are paid for as part of an Insubstantial Token Gift (Safe Harbor) donation, We warrant that We will clearly mark on the donation contribution docket provided to the donor that,“Under Internal Revenue Service guidelines, the estimated value of the benefits received is not substantial; therefore, the total amount of your donation represents a fully tax deductible contribution.”

17.3 In the example as prescribed in Clause 17.2 of donations representing the Insubstantial Token Gift (Safe Harbor) contribution transaction that is fully tax deductible, no additional disclosure statement will be provided.

17.4 Insubstantial Token Gift (Safe Harbor) items provided by Us directly and not a third party will be deemed as “low cost articles” that will not affect a donor’s full tax deduction eligibility. In order that the “Insubstantial Token Gift” (Safe Harbour) be considered “insubstantial,” the total donation must be calculated as 5 to 6 times the Fair Market Value (FMV) of the Insubstantial Token Gift. Typically, an Insubstantial Token Gift (Safe Harbour) on Our site bears a Fair Market Value (FMV) of $5.45 with the donor’s respective inclusive tax deductible donation contribution set at circa $75.

17.5 As specified in Clause 17.2, We warrant in relation to Insubstantial Token Gift (Safe Harbour) donation contributions to the value of $75, whereby the Insubstantial Token Gift Fair Market Value (FMV) is $5.45 or less, that We will clearly mark on the donation contribution docket provided to the donor that, “Under Internal Revenue Service guidelines, the estimated value of the benefits received is not substantial; therefore, the total amount of your payment is a fully tax deductible contribution.”

17.6 To restate, in the example referred to in Clause 17.5 and as characterized in Clause 17.3 of a representative donation for the Insubstantial Token Gift (Safe Harbour) contribution transaction that is fully tax deductible, no additional disclosure statement will be provided other than to state that “No goods or services were provided in exchange for this contribution other than those of insubstantial value.” Thus, the Fair Market Value (FMV) of the charity’s branded Insubstantial Token Gift will not be declared on the donor’s tax receipt.

17.7 The maximum level and value for Insubstantial Token Gifts (Safe Harbour) is set to a limit in the region of $13.90, correct for the 2026 tax year. Therefore, in this example, We calculate the total donation contribution as a minimum of five times the maximum Insubstantial Token Gift (Safe Harbour) threshold Fair Market Value (FMV) level. Based on this Insubstantial Token Gift (Safe Harbour) upper limit Fair Market Value (FMV) figure of $13.90, the minimum aggregated donation threshold without deduction would be $69.50 in a single tax year.

17.8 Donors should seek advice from their tax specialist in relation to Insubstantial Token Gift (Safe Harbour) donations that exceed the aggregate donation deductions for the Insubstantial Token Gift (Safe Harbour) maximum Fair Market Value (FMV) threshold of $13.90, effected in a single tax year.

17.9 Donors should also seek advice from their tax specialist in relation to aggregate donation deductions for Insubstantial Token Gift (Safe Harbour) Fair Market Values exceeding the 1990 limit of section 513(h)(2) of $5.45 for multiple Insubstantial Token Gift (Safe Harbour) tax donations effected in a given fiscal year.

17.10 Alternatively, We calculate a donation as meeting the Insubstantial Token Gift (Safe Harbor) threshold of a maximum 2% donation cap or $136. As an example, any Insubstantial Token Gifts (de minimis Safe Harbor rule) with Fair Market Value (FMV) of $136, attached to a charitable donation of $6,800 on the latestsale.org site remains 100% tax deductible.

17.11 As stipulated in Clause 17.8, We warrant in relation to the example of a single donation contribution totalling $6,800 exactly, whereby the Insubstantial Token Gift (Safe Harbour) Fair Market Value (FMV) is $136, We will clearly mark on the donation contribution docket provided to the donor that, “Under Internal Revenue Service guidelines, the estimated value of the benefits received is not substantial; therefore, the full amount of your payment is a fully tax deductible contribution.”

17.12 In the case of a donation representing an Insubstantial Token Gift (Safe Harbour) contribution transaction to reflect the donation value exceeding $75 that is fully tax deductible, no additional disclosure statement will be provided as specified in Clause 17.6. Even with the higher cost of the Insubstantial Token Gift (Safe Harbour) of $136 plus a greater donation contribution of $6,800, the full transaction including the $136 gift is tax deductible.

17.13 Similarly, a higher donation contribution of $9,975 will also be 100% tax deductible in the example whereby the Insubstantial Token Gift (Safe Harbor) generates a direct cost to Us, the charity of $13 or less in order to adhere to the 2% donation cap limit for donations over $69.50.

17.14  For comparable scenarios as described in Clause 17.10 and Clause 17.11, We will not provide details of the Fair Market Value (FMV) of the Insubstantial Token Gift (Safe Harbour) on the donation receipt, nor will We specify the exact item, bearing in mind the gift remains within its Insubstantial Fair Market Value (FMV) status of $136 or less, calculated against a $6,800 donation, representing 2% of the donation total that therefore does not require further disclosure.

17.15 Donors should also seek advice from their tax specialist in relation to aggregate or single donation Insubstantial Token Contribution Gift (Safe Harbor) donations to the value of $250 or more in a single tax year.

17.16 For the benefit of doubt and convenience, Latestsale.com Foundation indicates on all charity branded merchandise displayed under the Insubstantial Token Contribution Gift (Safe Harbor) section of the latestsale.org Site, items whereby the Fair Market Value (FMV) of the charity’s branded items are either $5.45 or less or $13.90 or less. These Insubstantial Token Gift (Safe Harbor) cost indicators are shared with donors on the latestsale.org Gift Shop section of the Site alongside the donation request total for ease of verification before you donate.

 

18. TOKEN/LOGO GIFTS (SAFE HARBOR)

18.1 Token/ Logo Gifts (Safe Harbor) are given to donors in exchange for a contribution over $72.50. Token/ Logo Gifts (Safe Harbor) carry a value of $13.90 or less, therefore in this case We do not submit to providing a Fair Market Value estimate for the low cost token item.The calculation derived would indicate that the Token/ Logo Gift (Safe Harbor) item is at least five times less than the total donation.

18.2 We Warrant that We will clearly mark on the Token/ Logo Gift (Safe Harbor) donation transaction docket by way of a written disclosure to the donor, that your donation is 100% tax deductible.

18.3 We will earmark on the donation docket that, Under IRS guidelines, the token exception applies, and your contribution is fully tax-deductible.”

 

19. LOW COST GIFT ARTICLES (SAFE HARBOR)

19.1 We may occasionally mail out Low Cost Gift Articles (Safe Harbor) alongside a donation solicitation. These Low Cost Gift Articles (Safe Harbor) are complimentary items sent to prospective donors independent of any request or financial contribution. These small items help Us communicate our mission to potential donors without any financial transaction having taken place.

19.2 Such “Low Cost Gift Articles” (Safe Harbor), enjoy “Insubstantial Value Status,” enabling Us to distribute gifts that are fully tax deductible. For an item to be classified as a low-cost article, the item’s cost to Us, the charity will not exceed $13.90.

19.3 Each potential donor can receive multi-touch mailings from Us containing a selection of Low Cost Gift Articles (Safe Harbor) throughout the year as long as the combined total cost to Us per year per individual potential donor is no more than $13.90.

19.4 Potential donors can retain these Low Cost Gift items whether a future donation to Us takes place or not. As these free gifts are not accompanied with nor feature as part of a financial transaction donation or any other donation type at the time of their dispatch to the recipient, no written tax acknowledgment is required.

 

20. “THANK YOU,” (SAFE HARBOR) ACKNOWLEDGMENT GIFTS

20.1 Thank You Gifts (Safe Harbor) are complimentary, unsolicited items given to donors from time to time following a donation of $75 or more. Each Thank You Gift (Safe Harbor) carries a maximum cost to Us, the charity of $13.90 or less, therefore in this instance, We do not submit to providing a Fair Market Value declaration.

20.2 We Warrant that We will clearly mark on the Thank You Gift (Safe Harbor) dispatch note that your Thank You Gift is 100% tax deductible.

20.3 We will earmark on the Thank You Gift docket that you should also send alongside your tax return and your original receipt sent at the time of the donation, before you received Our Thank You Gift, that No goods or services were provided in exchange for this contribution other than those of insubstantial value. Under IRS guidelines, the estimated value of the benefits received is not substantial; thus, the token exception applies, and your contribution is fully tax deductible.”

 

21. MAKING A PURCHASE

21.1 When you place an order for products/services on the Site you are making Us an offer to buy such products/services for the price stated, subject to these Terms. If the products/services are third party products/services, We are not party to the contract.

21.2 We will confirm all orders via email, using the email account that you give Us as part of the Registration Information. In the event that the product or service you order is out of stock or otherwise unavailable, We will inform you of that fact together, where We are so aware, of the time at which the product or service will become available. If the product or service is available and the details of your order are clear to Us, Our email to you will be deemed an acknowledgment of your offer and it will specify delivery details with confirmation of the price of the goods or service purchased. Note: payment via our payment partner is a condition of purchase.

21.3 We cannot guarantee that specific goods and services featured on the Site will always be available. If We cannot supply the requested product or service, you will not be charged for it and We will refund or re-credit your account with any amount that We might have debited, employing the same payment method you used at the time of order.

21.4 We may cancel any sale and not supply products or services if it is reasonable to do so and may change or discontinue the availability of any product or service at any time at Our sole discretion. However, if We do so, We will always notify you should you be in the process of placing an order with Us for a discontinued product or service. If you attempt to place an order with Us, in cases where We have removed a product/ service from Our availability inventory list, We shall refund all payments made by you.

21.5 Products/ services provided by Us are subject to availability and We do not warrant constant access to use of or purchase of Our most popular services/ products. Once we have met a defined capacity threshold, We may at Our discretion temporarily remove services or products without notice to you whilst we focus on other charity programs.

21.6 Services and products are only available in the United States.

 

22. DELIVERY OF CHARITY MERCHANDISE AND COMPLIMENTARY GIFTS

22.1 If you order the Foundation’s branded charity goods for postal delivery in the USA We will use a shipping and logistics partner to transport such goods to you and We aim to deliver them to you according to our prevailing standard fulfilment period of 2-5 days where We have the relevant item in stock. Should We not hold the item ordered by you in stock, We will notify you using the email address which you gave Us as part of the Registration Information process.

22.2 All standard deliveries and timeframes applied to the Foundation’s charity merchandise serve most states within the USA. Some U.S. territories are excluded from standard delivery timeframes and regular, domestic delivery costs, with higher carrier charges therefore applied. Destinations subject to increased ocean or freight costs include Alaska, Hawaii, and the following U.S. territories; Puerto Rico, Guam, the U.S. Virgin Islands, American Samoa, and the Northern Mariana Islands. We do not offer overnight or express delivery to the following locations that also incur more costly shipping costs; overseas U.S. military destinations including APO/FPO/DPO Military addresses. Latestsale.com Foundation does not currently deliver any charity merchandise to locations outside the USA and U.S. overseas territories including U.S. Military addresses.

22.3 Every order placed with Us is separate and is treated as an individual order although each will be governed by these Terms.

22.4 We will insure any goods ordered by you based on the dispatch price displayed on the Site whilst in transit to you. Risk in the goods passes to you upon delivery.

22.5 Most charity goods especially those of a specific Fair Market Value (FMV) are tracked at time of dispatch and tracking numbers will be provided at time of order.

22.6 Complimentary, Low Cost Gift Articles (Safe Harbor), sent to prospective U.S. donors by way of a donor solicitation mailing campaign do not bear any postage, packaging or delivery costs, as potential donors will not have made a donation at the time of the item’s dispatch.

 

23. USE OF REGISTRATION INFORMATION

23.1 We use the Registration Information only where you allow Us to do so and only in respect of the activities on the Site that you request to participate in as a member or donor.

23.2 If you register to fundraise or volunteer, We will use the Registration Information to contact you to let you know of the outcome of your submission request to volunteer or contribute to Our fundraising campaigns/initiatives. Each volunteer position for fundraising activity will be determined by its own rules and legal frameworks, some of which will be visible when you have completed your Registration online. Such Registrations for volunteering or fundraising will be followed up by you submitting to further written agreements relating to specific volunteering and fundraising Terms and Conditions.

23.3 We may use the Registration Information as and when required to offer you services and products based on the preferences that you identify during the registration process when you become a member and based on any preferences of which you subsequently make Us aware such as favorite products/services. We will obtain your permission to carry out such communication during the registration process when We obtain your Registration Information. To offer you such third party services We may email you at the email address that you give Us when you submit to Us your Registration Information.

23.4 We will ask for and store your order and delivery details including your address (if different to the address in the Registration Information) and may automatically insert certain information on your order form so that you can order and purchase products and services from Our Website with the minimum amount of form filling.

23.5 We will use the Registration Information you provide in relation to any goods or services that you purchase directly from Us so that We can deliver such goods or services to you.

 

24. COOKIES

24.1 We use cookies in relation to your use of the Site. A cookie is a file that We put in your computer. That file tells Us how you use the Site. For example, it will speed up your use of the Site, when you are purchasing goods and services from Us or enrolling in educational courses, applying to volunteer or fundraise.

24.2 Cookies also assists Us in understanding how you use the Site so that We can constantly improve and update it. For more information about cookies, visit www.allaboutcookies.org. We also collect details of your web browser, the address at which it is based and details of the pages that you view on Our Site.

 

25. PAYMENTS- U.S. DONORS

25.1 All donations are facilitated via Our payment processing partner. In the event that any such payment partner rejects your credit card details We will not release the order to you. We will email you to inform you of such rejection. We release your order only when We have received confirmation of payment acceptance of your order.

25.2 Your credit card company may perform an additional security check to confirm that the cardholder is making the purchase. We are not responsible in respect of any such security check.

25.3 A dispatch note will be sent to the credit or debit card billing address and not the shipping or delivery address (if different). Please ensure that your goods are being delivered to the required address. You are responsible for ensuring that the goods reach the intended address.

25.4 Donors may also choose to make donations or buy charity merchandise by using our secure payment gateway mechanism and checking the option at check out that will alternatively activate ACH wire transfers.

 

26. PAYMENTS- INTERNATIONAL DONORS

26.1 International donations are greatly appreciated however We cannot guarantee that they will be tax deductible in your home country as We cannot determine if the U.S.  501(c)(3) status of Latestsale.com Foundation enjoys specific local registrations that/ or operates through an approved cross-border intermediary in your local market.

26.2 International donors are invited to donate here under the “No Gifts” Donations tab. You can choose to pay via credit card, debit card or wire transfer.

26.3 To claim a tax deduction in your home country (outside of the United States), international donors should first seek advice from their respective tax adviser. Next, you may consider proceeding with a donation through a local intermediary—such as a “Friends of” charity organization, or a global equivalent. Donors may also seek advice from established cross-border giving organizations such as CAF America or GlobalGiving. We cannot guarantee that in all cases We have established ties with local charities worldwide.  CAF America and GlobalGiving may enable international donors to make tax deductible contributions in local currencies (like GBP) that are then distributed to Us as a U.S. 501(c)(3) organization. It is the duty of the international donor to verify all tax deduction options should this be a criteria for your donation to Us.

26.4 All international donations made directly on the latestsale.org Website via our payment gateway partner will incur international processing fees where the following charges will apply.

(a) Currency Conversion: Donors who pay in local currency will see a conversion to USD via our payment processing provider’s system.

(b) Card Issuer Fees: Your local bank may charge you on average a 1% to 3% foreign transaction fee. Card issuer fee charges vary according to the market where you reside.

(c) Bank Processing Fees:  Your local bank may charge you an undetermined transfer fee as well as currency conversion fees. Check processing fees with your local bank before setting up a donation via the latestsale.org ACH wire transfer donation option.

26.5 Latestsale.com Foundation will not dispatch any charity or gift-related merchandise to international donors whose donation may accidently filter onto the following donation payment tab options on the latestsale.org Site. These are listed as follows; (ii) Quid Pro Quo Donation Contributions, (iii) Insubstantial Token Gifts (Safe Harbor), and (iv) Token Gifts (Safe Harbor).

26.6 International donors who accept our Terms will abide by this clause that determines all charity gifts displayed on the latestsale.org Site and forwarded to donors in respect of donations made on the Site, can only be provided to donors in the United States.

26.7 International donors also accept Our Terms relating to automated disclosures made on (ii) Quid Pro Quo Donation Contributions, (iii) Insubstantial Token Gifts (Safe Harbor), and  (iv) Token Gifts (Safe Harbor). In cases where there has been a mistaken donation made using these tabs instead of the designated “No Gift” donor tab, clauses relating to GIFTS AND DEDUCTIONS will not be valid for tax exempt purposes, and instead, the donor will receive an updated/ corrected manual donation receipt specific to their international donor status and the agreed parameters for donations as a NO GIFT option only.

26.8 International donors accept that automated donation disclosures for (ii) Quid Pro Quo Donation Contributions, (iii) Insubstantial Token Gifts (Safe Harbor), and (iv) Token Gifts (Safe Harbor) transactions are generated automatically at time of the donation and therefore act as your receipt for the donation transaction only. These disclosures do not in any way determine or guarantee documentation support for a claim for reimbursement relating to deduction of taxes and We do not warrant that your international donation is tax exempt. International donors must independently verify the likelihood of their donation being tax deductible in their local market before making their donation to Us and they must refer to the follow up corrected donation receipt if applicable as specified in Clause 26.7.

26.9 All international donation payments are processed via Our payment processing provider. In the event that any such payment partner rejects your credit card details We will email you to inform you of such rejection.

26.10 Your credit card company may perform an additional security check to confirm that the cardholder is making the purchase. We are not responsible in respect of any such security check.

26.11 The latestsale.org Site uses USD currency for all transactions. This relates to donations paid via wire transfers, credit cards and debit cards.

26.12 A dispatch note will be sent to the credit or debit card billing address via email. You are responsible for ensuring that you input the correct address on the payment processing system. 

 

27. REFUNDS AND EXCHANGES

27.1 We aim to ensure that charity merchandise ordered from Us is packaged securely so that goods reach you undamaged. However, if goods arrive which have been damaged or have defects, We will either replace such goods free of charge or alternatively give you a full refund if you return the product to Us at LatestSale.com Foundation, Returns,1235 Pennsylvania Avenue South East, Unit #1147, Washington D.C., 20003, please check the Website regularly. Any item dispatched to you will indicate this returns address. We will try to attend to all returns as soon as practically possible. This does not affect your statutory rights.

27.2 Our policy is to ensure that you are satisfied every time you choose to support Our mission by purchasing a charity gift on Our Website. If you are unhappy for any reason with goods supplied to you by Us, when you receive them, please return them with the dispatch note, unused, within seven working days of their receipt. We will refund your payment to the method of payment used, either credit/debit card or wire transfer, after We have inspected the returned product and are satisfied that the product in question has been returned in the condition it was in when delivered to you.

27.3 Please note that We cannot give refunds in respect of personalized goods or goods which by their nature cannot be returned to Us, goods which deteriorate or expire rapidly, in relation to any CD, DVD or other digital medium, the seal of which has been broken, or any digital file downloaded from the Site. Therefore, when purchasing such items, please think carefully before you buy. You can download a Refund and Exchange Form here.

 

28. GUARANTEES AND LIABILITY

28.1 Some goods or services may differ slightly from their description or appearance on the Site. Please check the delivered product as soon as possible on receipt as We will not be responsible for any subsequent loss or destruction.

28.2 We will not be liable for any indirect or consequential loss to you arising out of your use of the Site or your use of any Goods or Services available on the Site or purchased by you.

28.3 Except as provided above We give no other warranties, conditions or other terms, expressed or implied, statutory or otherwise and all such terms are hereby excluded to the maximum extent permitted by law, subject to your statutory and common law consumer rights which remain in full force and effect.

 

29. TERMS AND TERMINATION

29.1 We may terminate these Terms immediately upon giving notice in writing to you if:

  • you commit any breach of any term of this Agreement; or if you do not comply fully with our Terms
  • you commit a material breach of these Terms; or
  • We choose to so terminate in Our sole discretion.

29.2 You may terminate these Terms forthwith subject to any outstanding payments due.

29.3 Forthwith, upon termination of this Agreement, you shall cease all use of the latestsale.org Site. Any termination of this Agreement (howsoever occasioned) shall not affect any accrued rights or liabilities of either party nor shall it affect the coming into force or the continuance in force of any provision in this Agreement, which is expressly or by implication intended to come into or continue in force on or after such termination, and neither shall it affect any common rights that are available to you.

 

30. REGISTRATION

30.1 We only collect your personal information in accordance with Our Terms, above. The information that We collect is known as the Registration Information (defined in the USE OF REGISTRATION INFORMATION Terms, clauses 1-5) and information relating to your use of the site as detailed at the TERMS AND CONDITIONS OF USE Terms, Clause 2.

30.2 You warrant that the Registration Information is true, accurate and current and you shall inform Us of any changes made to the Registration Information. You shall not impersonate any living person when providing Us with the Registration Information. We only collect your personal information in accordance with Our Terms, above. The information that We collect is known as the Registration Information (defined in Clause 1 and Clause 2 of the Terms) and information relating to your use of the Site as detailed in Clause 6.

 

31. JURISDICTION

31.1 These terms are construed in accordance with the jurisdiction of the District of Columbia and the corporate 501 (c) (3) charity entity, Latestsale.com Foundation is governed by Title 29 of the D.C. Official Code, https://code.dccouncil.gov/us/dc/council/code/titles/29/chapters/4.

31.2 You agree that any disputes, claims or proceedings between the parties shall be governed by and construed in accordance with the federal courts of the District of Columbia and you agree to submit to the aforementioned courts.

 

32. CONTACT DETAILS

32.1 Users with inquiries can communicate with us in writing by sending correspondence to:

Latestsale.com Foundation, 1235 Pennsylvania Ave South East, Unit #1147, Washington D.C., 20003

You may also wish to reach out to Us via our Contact Us form available on the Site.

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Latest Update:  July 24, 2026