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HomeMy WebLinkAboutLEGAL AID SOCIETY OF ORANGE COUNTY 5 AGREEMENT TERMINA nON Plcase complete this form when the attached agreement is no longer in effect. Return form to the Sr. Deputy Clerk ofthe Council (M-30). Call 647-5238 if you have any questions. - - - - - - - ~ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - \ The agreement with ~CiV1 ~.A ~tg _, No.)J ~ dOcD-1 d.-I was completed un (l1Jf.-J /3 ].c10 (, , and final payment has been made. I . Department: CIJA Signature: Yf2~ Date: _ Ct gO / / 'f. 2 c;ij{., ( . Revised 8-7-03 City of Santa Ana Clerk oftbe Council .' l,'.' N-2005-121 LEGAL AID SOCIETY OF ORANGE COUNTY I-CAN! EICTM 2004-2005 PROGRAM PARTICIPATION AGREEMENT This Program Participation Agreement ("Agreement") is made and effective as of November 1, 2005, (the "Effective Date") between the Legal Aid Society of Orange County, Inc. ("Legal Aid") and the City of Santa Ana, a charter city and municipal corporation organized and existing pursuant to the Constitution and laws of the State of California ("EITC Program Participant") (each, a "Party" and collectively, the "Parties"). I. RECITALS WHEREAS, the Parties desire that the largest possible number of eligible taxpayers apply for and receive the federal Earned Income Tax Credit ("ElIC"), and desire to facilitate bona fide ElTC applications in a manner that would not cause either Party to become an "income tax return preparer" (as defined below); WHEREAS, Legal Aid has developed copyrighted programs and systems to enable eligible taxpayers to apply for the EITC, which programs and systems are collectively called the I-CAN!'" Earned Income Credit Module (the "EIC Module"); WHEREAS, EITC Program Participant wishes to provide certain support services in order to promote use of the mc Module by eligible taxpayers; and WHEREAS, EITC Program Participant has requested that Legal Aid provide certain services in connection with such support services by EITC Program Participant. THEREFORE, the Parties hereby agree as follows: II. REPRESENTATIONS 1. Legal Aid represents that it has been approved by the United States Internal Revenue Service ("IRS") as an "Authorized IRS e-file Provider" offering an "IRS e-jile Program", specifically a "1040 On-Line Filing Program", and that the mc Module has been approved by the IRS after being subjected to suitability and compliance testing. 2. EITC Program Participant represents that it is a 0 (for-profit) D(nonprofit) corporation organized under the laws of the state of California, and is interested in having access to and/or promoting the use of the EIC Module exclusively for the purpose of being able to benefit eligible user-taxpayers in EITC Program Participant's geographical area, and for no other purpose. 3. Each Party represents to the other that it has full power and authority to enter into and 2005-6 I-CAN!TM EIe Program Agreement I " .. perform this Agreement. III. UNDERTAKINGS BY LEGAL AID I. Maintain Software and Internet site; Communicate Changes to EITC Participant. For the term of this Agreement, Legal Aid agrees to: a) Use its best efforts to maintain the EIC Module and its approval by the IRS, and to modify the EIC Module to reflect any software upgrades as Legal Aid may develop from time to time; and b) Maintain a working internet site through which user-taxpayers may access the EIC Module (which site will contain certain features described in Exhibit A, the terms of which are incorporated herein by reference). 2. Maintain Taxpayer Confidentiality. At no cost to ElTC Program Participant, Legal Aid will maintain records and taxpayer confidentiality, as required for Authorized IRS e-file Providers and set forth in Revenue Procedure 2000-31 and the IRS publications and notices governing the IRS e-file Program. 3. Provide I-CAN!TM EIC Training to EITC Program Participant. At no cost to EITC Program Participant, Legal Aid will provide training to EITC Program Participant's staff and to Volunteers, either in person or over the internet. For purposes of this Agreement, Volunteers are only those volunteers who have taken the same training as ElIC Program Participant's staff and who agree to be bound by this Agreement to the same extent that staff are bound. 4. Provide Certain Radio and/or Television Outreach / Advertising Materials. At no cost to EITC Program Participant, Legal Aid will provide certain radio and/or television outreach (advertising) for use by EITC Program Participant and a copy of the Disclaimer attached hereto as Exhibit C in English and Spanish for posting by EITC Program Participant. 5. Limit Liability of EITC Program Participant Relative to EIC Module. Legal Aid agrees that EITC Program Participant shall not be held responsible in any way for any infringement by the EIC Module of any copyright owned by a third party. Upon being notified of such a claim, Legal Aid shall (by counsel of its choosing) defend EITC Program Participant in the event of any litigation and shall either (i) obtain through negotiation the right ofEITC Program Participant to continue using the EIC Module, or (ii) rework the EIC Module so as to make it non-infringing while preserving the original functionality, or (iii) replace the EIC Module with functionally equivalent software. Legal Aid will further indemnify EITC Program Participant for the amount of any judgment rendered against EITC Program Participant as a result of such copyright infringement. EITC Program Participant agrees to cooperate in all respects with Legal Aid in the defense and/or settlement of the infringement claim and to give Legal Aid all information known to EITC Program Participant relating to the infringement claim. This 2005-6 I_CAN!Hl EIC Program Agreement 2 , " indemnity provision shall survive the termination or expiration of this Agreement. IV. UNDERTAKINGS BY EITC PROGRAM PARTICIPANT 1. Respect Legal Aid's Intellectual Property Rights. With respect to Legal Aid's intellectual property rights, EITC Program Participant agrees that: a) Legal Aid is the owner of all right, title and interest in the I-CAN! trademark, the EIC Module, and the name Legal Aid Society of Orange County (LASOC); b) EITC Program Participant's limited rights to use the I-CAN! trademark, the EIC Module, and LASOC's name and logo as provided herein may not be assigned, sublicensed or otherwise transferred to any other entity, including affiliates of EITC Program Participant, without the prior express written consent of Legal Aid; c) EITC Program Participant will use the I-CAN! trademark, name and logo and the LASOC name and logo only according to the guidelines provided in Exhibit B; d) EITC Program Participant will promptly report to Legal Aid any known or suspected unauthorized use of the I-CAN! trademark, name and logo or the LASOC name and logo by any third party; and e) Legal Aid has the right to terminate this Agreement ifEITC Program Participant does not follow this section and the guidelines in Exhibit B. 2. Participate in the I-CAN!TM EIC campaign in one or both of the following ways, as indicated below, for the term of this Agreement, EITC Program Participant agrees to: Iil I-CAN! EIC Materials Distribution- hand deliver. EITC Program Participant will hand deliver I-CAN! ElC Materials at Weed & Seed meetings and community events. iii I-CAN! EIC Materials Distribution- mail. EITC Program Participant will mail flyers to its Weed & Seed partners. iii Provide In Kind reproduction ofI-CAN! ElC materials. EITC Program Participant will reproduce I-CAN! EIC materials. EITC Program Participant has allocated $500.00 (Weed & Seed program funds) for printing costs. iii Post I-CAN! EIC Flyers/Posters. EITC Program Participant will post I-CAN! EIC flyers and posters at community partner facilities upon receiving approval from community partner. g Post I-CAN! EIC information on website. The Santa Ana Federal Empowerment Zone will post I-CAN! EIC information on its website. 2005-6 I_CAN!TM EIC Program Agreement , ~ ~ Provide In Kind services/volunteers for community tax days. EITC Program Participant will provide refreshments for 200 participants for one Tax Day at a Weed & Seed Tax Day Site. ~ Provide referrals to I-CAN! EIC. EITC Program Participant will provide referrals to I-CAN! EIC at Weed & Seed sponsored Financial Literacy Seminars. ~ Publicize the availability of the EIC Module to the general public and/or to other social or legal services programs, community groups, tax coalitions, community technology centers, or other organizations or coalitions in order to publicize the availability of the EIC Module and promote its use by eligible taxpayers, in accordance with the guidelines set forth on Exhibit B attached hereto. o Organize an I-CAN!TM EIC Community Coalition ~ Organize a community tax day. EITC Program Participant will organize onc Weed & Seed Tax Day at the Weed & Seed Satellite Employment Center. ~ Provide and maintain a workstation for user-taxpayers to access and use the EIC Module on-site, and encourage taxpayers to complete their tax returns using the EIC Module. EITC Progranl Participant will provide workstations for the Weed & Seed Tax Day at the Weed & Seed Satellite Employment Center, Corbin Center and McFadden Technology Center. o Other: Qualifications: 1. Such workstation shall include making the following equipment available to user-taxpayers: (i) one or more Pentium Class personal computers with 256 meg of RAM, a color monitor, sound capabilities (headphones preferred, speakers acceptable), and a mouse or equivalent pointing device; (ii) one or more internet connections allowing 56k access or better to each PC; and (iii) one or more high- quality printers (laser or dot matrix, not thermal), capable of printing single-sided black and white forms sized 8-1/2 by 11 inches, and situated so as to maintain user-taxpayer confidentiality. 2. Such workstation shall be placed and maintained in an appropriate work area where eligible taxpayers may use the equipment in reasonable privacy (under the circumstances), assisted by staff or Volunteers who have completed live or computer-assisted EIC Module training and who will use their best efforts to: (i) show user-taxpayers how to turn on the computer system and access the I-CAN web address; (ii) show where the user-taxpayer's forms will be printed; (iii) explain to user-taxpayers who wish to e-file that they must have their own e-mail 2005-61-CANPM E1C Program Agreement 4 address in order to do so and may not use a group e-mail address; and (iv) explain to user-taxpayers who e-file that they must also mail Form 8453-0L to the IRS. 3. No Remuneration for Using EIC Module. Refrain from seeking or receiving, and to prohibit anyone from seeking or receiving, any remuneration or compensation of any kind from any user of the ElC Module; 4. No Remuneration for Referring to Tax Assistance or Services. Refrain from seeking or receiving, and to prohibit anyone from seeking or receiving, any remuneration or compensation of any kind for referring any user-taxpayer to any provider of goods or servIces; 5. No Representations of Legal Aid or EIC Module. Refrain from making any representations whatsoever to users regarding the EIC Module or regarding Legal Aid, except as described in Exhibit B attached hereto; 6. Designate a Program and Technical Contact for Communication. Designate a program contact, and a technical contact if a workstation is being provided, who is employed by or affiliated with EITC Program Participant. The technical contact is a person to whom the Legal Aid I-CAN!TM team can supply any ElC Module status reports, advance notice of any EIC Module maintenance periods, and other such information. The program contact is a person with whom Legal Aid may communicate regarding all other aspects of this Agreement. If appropriate, the technical contact and the program contact may be the same person; 7. Keep the EIC Module Tech Support Number Confidential. Not disclose the EIC Module technical and application support telephone number set forth in Exhibit A to anyone, including any user-taxpayer; 8. Promptly Report Complaints About EIC Module. Promptly notify Legal Aid of any complaint received from anyone concerning the EIC Module; and 9. Display the Disclaimer. Use its best efforts to prominently display a printed copy of the Disclaimer attached hereto as Exhibit C in English and Spanish, in a location reasonably calculated to be visible to user-taxpayers prior to commencement of their use of the EIC Module. 10. Maintain Taxpayer Confidentiality. EITC Program Participant will maintain taxpayer confidentiality and the integrity of the EIC Module (without regard to the duration of this Agreement), and will promptly report to Legal Aid any actual or suspected breaches of, or attempts to breach, such confidentiality or integrity. This obligation includes, but is not limited to, the obligation to (and to maintain suffiCient trained staff and Volunteers to): a) safeguard, with extreme diligence, each user-taxpayer password, maintaining no 2005-6 I-CAN!TM EIe Program Agreement 5 record of the same; b) do nothing, and affirmatively act to prevent others from doing anything, to circumvent the EIC Module security and confidentiality devices and protocols; c) do nothing, and affirmatively act to prevent others from doing anything, to allow any user-taxpayer to use the e-mail addTess of the EITC Program Participant (or any employee, Volunteer or related party) in order to file a return electronically; d) refrain from keeping any copies, including electronic copies, of any user-taxpayer returns, other user-taxpayer information, or any other documentation produced by the EIC Module; e) destroy, through shredding or the equivalent, any copies of the tax return or EIC Module-related docUlllentation or information left behind by the user-taxpayer (including, without limitation, any and all docUlllentation containing the user- taxpayer password); and f) comply with and support the Disclaimer attached hereto as Exhibit C and as amended from time to time, and refrain from limiting its scope or effect or contradicting it in any way and affirmatively act to prevent others from doing anything to limit or contradict it. 11. Understand the Liability ofEITC Program Participant. EITC Program Participant agrees that Legal Aid shall not be responsible for any injury, pecuniary or otherwise, to any person, or for any loss or damage to property owned or controlled by EITC Program Participant, or to EITC Program Participant's officers, agents and employees, or to members of the public, including user-taxpayers (whether ones who file in paper form or ones who file electronically) except for any such injury, loss or damage relating to the functioning of the EIC Module. V. GENERAL PROVISIONS I. Term of Agreement. The term of this Program Participation Agreement shall commence on the Effective Date and terminate on October 15,2006; provided, however, that it may be terminated by Legal Aid on five days' prior written notice. 2. Status of Parties. Neither Party will take any action that would cause either Party to be deemed to be an "income tax return preparer" within the definition of Section 7701 (a)(36) of the United States Internal Revenue Code of 1986, as amended. Each Party acknowledges that neither it nor the other Party is an "income tax return preparer" and neither Party shall, expressly or by implication, represent that it or the other Party is or was at any time an "income tax retum preparer" or permit others to infer that it or the other Party is or was at any time an "income tax return preparer". 3. Minimize Fraud. The Parties recognize that, in any tax filing system and in any 2005-61-CAN!TM EIe Program Agreement 6 internet system, there is the potential for fraudulent use. Each Party agrees to take all reasonable and necessary steps, under the circumstances, to prevent fraudulent use of the EIC Module and to inform the other promptly if it obtains knowledge of any such fraudulent use. 4. No Discrimination. In the performance of this Agreement, the Parties shall not discriminate against any person because of race, color, national origin, sex or sexual orientation, age, religion or handicap. 5. Laws Governing the Agreement. This Agreement shall be governed by and construed under the laws ofthe State of California. Any action to enforce the terms of this Agreement or for the breach thereof shall be brought and tried exclusively in the courts of the State of California, for the County of Orange, or in the United States District Court for the Central District of California. EITC Program Participant hereby irrevocably submits to the jurisdiction of those courts for purposes of enforcement of Legal Aid's rights under this Agreement. The provisions of this paragraph shall survive the termination of this Agreement. 6. Consent and Breach of Agreement. No term or provision herein shall be deemed waived and no consent deemed given to any breach of this Agreement unless such waiver or consent is in writing and signed by the Party claimed to have waived or consented. No consent or waiver by a Party to a breach of this Agreement by the other, whether expressed or implied, shall constitute consent to, waiver of, or excuse for any other, different or subsequent breach, whether of the same type or different. 7. Exercising Rights of the Agreement. Legal Aid shall have the right to assign its rights and obligations under this Agreement to any entity controlled by Legal Aid, by sending EITC Program Participant a written notice to that effect. EITC Program Participant may not assign its rights and obligations under this Agreement without the prior written consent of Legal Aid. 8. Notices in Connection with Agreement. All notices given in connection with this Agreement will be in writing and will be made personally or by first-class, certified, registered or express mail addressed to the other Party at the address stated in Section V, Number 9 below. Notices given by mail will be deemed to have been given two (2) business days after being deposited in a United States Postal Services mailbox or with an express courier service. Changes in address for purposes of giving notice will be effective two (2) weeks after giving notice of the change in address. 9. Contact Information. EITC Program Participant: City Of Santa Ana Program Name: Weed and Seed Site I: Santa Ana Inter-Agency Neighborhood Team (S.A.I.N.T.) 2005-6 I_CAN!TM Ere Program Agreement 7 Address: City Of Santa Ana 20 Civic Center Plaza M-21 P.O. Box 1988 Santa Ana, CA 92702 (714) 647-6550 (714) 647-6580 Telephone: Fax: Administrative Contact: Name: Laura Rodriguez Telephone: (714) 647-5373 Email: Mrodriguez5@ci.santa-ana.ca.us Technical Contact: Name: Telephone: Email: Legal Aid: Legal Aid Society of Orange County, Inc. 902 North Main Street Santa Ana, CA 92701 Attention: Robert J. Cohen Executive Director VI. SIGNATURES IN WITNESS WHEREOF, this Program Participation Agreement has been executed by a respective signatory of each Party whose signature appears below and who is on the Effective Date duly authorized to execute this Program Participation Agreement as a valid and binding contract. The Program Participant has read and agrees with this Agreement and its Exhibits (A,B, and C). LEGAL AID SOCIETY OF COUNTY, INC. GE ::Y OF iJA ~&2. DAV~AM City Manager Date: II /1... /0 r . - By: Robert J. Coh n Executive Director rf/~7j;f , Date: ATTEST: APPROVED AS TO FORM r(] U'- ~t; ~Patricia E. Healy, Cler of the CounCIl 8 EXHIBITA Features of the Legal Aid Society of Orange County, Inc. ("Legal Aid") TM . I-CAN! Earned Income CredIt Module The EIC Module is a self-guided internet application that allows end-users (taxpayers) to complete their Earned Income Tax Credit ("EITC") and other federal tax forms necessary to claim the EITC. It also allows for such documents to be electronically filed with the United States Internal Revenue Service ("IRS"), provided that the taxpayer has a valid e-mail address, and for such documents to be prepared in hard copy for mailing to the IRS if the taxpayer does not have a valid e-mail address. The EIC Module also gives California state income tax filers the ability to prepare their state tax forms in hard copy, to be mailed to the California Franchise Tax Board. The EIC Module will produce tax returns in English, but all of the user instructions will be in the language specified by the end-user: English or Spanish. The electronic communications each e- filer receives from the IRS will be translated into the language the end-user chose when preparing his or her return and will be sent to the end-user's specified e-mail address. The EIC Module will be available at www.icanefile.org beginning on or about January 1, 2006 and, except for maintenance periods, will be available at all times until October 15, 2006. Other helpful information and training materials are currently available at www.icanefile.org/programs. Additional information will be posted as available. EITC Program Participants may call 714.571.5232 from 9 am to 5 pm PST Monday through Friday for technical and application support. This number may only be used by an EITC Program Participant's designated technical contact person. No end-user (taxpayer) support will be provided by Legal Aid. Legal Aid reserves the right to change the foregoing if such change is required by the IRS or if, in the sole discretion of Legal Aid, such change appears necessary or advisable. 2005~6 I-CAN!TM EIC Program Agreement 9 EXHIBIT B Guidelines for Outreach/Publicity Efforts and Use ofI-CAN! Trademark and LASOC Credit for EIC Module Listed below are a few guidelines for promoting the use of the EIC Module (in any forum, including on flyers, posters, television or radio advertisements, on billboards and on websites, etc.), using the I-CAN! trademark, and crediting LASOC for providing the EIC Module. Please call JeffIsbell (714-571-5296) at LASOC with any questions regarding interpretation of these Guidelines, and to receive copies of acceptable advertising materials already created by LASOC. I. General information concerning the Earned Income Tax Credit (e.g., what it is, who can apply for it, what are the general limits on income levels/number of children in order to be eligible to receive the EITC, how many people in the area are estimated to be eligible to receive the EITC, what an average EITC recipient might receive) should be included. This general information should avoid making any type of promise about eligibility for the EITC or receipt of any refund amount. 2. General information concerning electronic filing oftax returns (e.g., that the IRS has made it a priority to promote e-filing nationwide, how many millions of people nationwide e- filed last year, how many are estimated to e-file for this tax year, the benefits of e-filing and direct deposit) should be included. OutreachlPublicity should not mention any commercial or other tax preparer by name, or refer to any specific preparer by implication or word-play. 3. General information on your program and the services it provides to assist eligible taxpayers in filing for the EITC, including general information concerning the availability in the area of the EIC Module, should be included. This information should explain that the EIC Module has been designed to allow eligible taxpayers to e-file or print out and mail tax retums claiming the EITC, and that use of the EIC Module is 100% free and does not involve any sales pitches for RALs or any other products. It should specify where eligible taxpayers can go to access the EIC Module and what type of docunlentation they should have on hand before sitting down to start the application. It should not make any promises that a taxpayer will be able to e- file, will be eligible for the EITC, or will receive any refund at all or in any amount. Again, this information should promote your program and encourage eligible taxpayers to use the EIC Module, but should not make any comparisons to any commercial tax preparer or product. 4. All material advertising the EIC Module should include the I-CAN! trademark in one of the following forms: . . The I-CAN!TM mark should be located near the discussion of the ErC Module. The first time the 2005-6 I-CAN!nl EIC Program Agreement 10 I-CAN! trademark appears in the text, it should have a "TM" in superscript located after the exclamation point. All material should also include the following credit for LASOC: "The I-CAN!TM ErC Module was created by the Legal Aid Society of Orange County" 5. General information on Refund Anticipation Loans (RALs) (e.g., what they are, how much they cost, how quickly an average e-filer can expect to receive a direct deposit or a mailed check, statistical information on how much money the government sends low-income filers through the EITC and how much of that money goes to RAL providers) may also be included. This information on RALs should be educational rather than inflammatory, so taxpayers understand how to recognize RALs when they are confronted with them and how they can avoid paying for RALs if they wish to do so. It should not mention or disparage, directly or by implication, any particular RAL product or RAL provider. As stated earlier, no EITC Program Participant, staff or Volunteer may offer a RAL in connection with the use of the EIC Module or the I-CAN! trademark. 2005-6 I_CAN!TM EIe Program Agreement 11 EXHIBIT C DISCLAIMER TM Your use of the I-CAN! Earned Income Credit Module (the "EIC Module") means you understand and have agreed to all of the following: This is a Free Service for Personal Use Onlv. The EIC Module is offered FREE by the Legal Aid Society of Orange County, Inc. to eligible taxpayers for individual, personal use. NO WEB SITE, BUSINESS, AGENCY OR PERSON CAN CHARGE YOU, AND YOU CANNOT CHARGE ANYONE ELSE, ANY FEE OF ANY KIND TO USE THE EIC MODULE. You Use This Software At Your Own Risk. The Legal Aid Society of Orange County, Inc. and the organizations that have signed up as "EITC Program Participants" are not responsible for any use or misuse of the mc Module. THE LEGAL AID SOCIETY OF ORANGE COUNTY, INC. AND THE EITC PROGRAM PARTICIPANTS ARE NOT LIABLE IN ANY WAY FOR ANY ACTIONS TAKEN BY THE ms OR ANY OTHER AGENCY, OR FOR ANY CONSEQUENCES TO YOU, AS A RESULT OF YOUR USE OF THE EIC MODULE. This Software Does Not Provide Le!!al or Other Professional Advice. The Legal Aid Society of Orange County, Inc. and the EITC Program Participants are not "income tax return preparers". THE EIC MODULE DOES NOT PROVIDE LEGAL, ACCOUNTING OR TAX ADVICE, AND DOES NOT REPLACE SUCH ADVICE FROM A LAWYER OR TAX PROFESSIONAL. This Software Provides Onlv Basic Information and Certain Tax Forms. The EIC Module provides general information and tax forms only. Based on the personal information you provide, the EIC Module prepares the forms for filing with the IRS or your state tax agency. The EIC Module does not verify any of the personal information you provide. The general information in the EIC Module does not cover all possible personal situations or any exceptions that may apply under the U.S. or a state tax code. THERE IS NO GUARANTY OR WARRANTY THAT THE INFORMATION OR FORMS PROVIDED ARE ACCURATE, COMPLETE OR CURRENT, OR THAT YOUR FILING WILL BE ACCEPTED BY THE ms OR BY ANY STATE TAX AGENCY, OR THAT YOU WILL GET ANY MONEY. ConfidentiaIitv of User Information. Your personal information will be kept strictly confidential in accordance with IRS regulations, will not be used by the Legal Aid Society of Orange County, Inc. or by any EITC Program Participant, and will not be sent to anyone other than the IRS or your state tax agency. Inte2Titv of This Disclaimer. NO ONE OTHER THAN THE LEGAL AID SOCIETY OF ORANGE COUNTY, INe. CAN CHANGE OR LIMIT THIS DISCLAIMER IN ANY WAY. Location of Disputes Re!!ardiu!! EIC Module. You agree to bring any court action regarding the operation of the EIC Module in the state courts located in Orange County, California or the federal court for Southern California. You agree to submit to the jurisdiction of those courts and to be bound by the laws of the State of California, without consideration of any choice of law principles. 2005-6 I_CAN'TM EIC Program Agreement 12