Legal
Effective date: June 26, 2025
Organization
Spilled Cup is a nonprofit corporation organized and operated exclusively for educational purposes under Section 501(c)(3) of the Internal Revenue Code. It is registered at 2121 Hanscom Dr, South Pasadena, CA 91030, United States.
No part of the net earnings of Spilled Cup inures to the benefit of any private shareholder or individual. Spilled Cup does not participate in, or intervene in, any political campaign on behalf of any candidate for public office.
Tax-deductible contributions
Spilled Cup is a public charity under IRC Section 509(a)(2). Donations to Spilled Cup are deductible as charitable contributions under IRC Section 170. Donors will receive no goods or services in exchange for their contribution, making the full amount of each donation tax-deductible to the extent permitted by law.
Annual reporting
As a 501(c)(3) organization, Spilled Cup is required to file an annual information return (Form 990, 990-EZ, or 990-N) with the IRS. These filings are public record and will be made available on this site once filed. Failure to file for three consecutive years results in automatic revocation of tax-exempt status.
Content and materials disclaimer
Learning materials on Spilled Cup are submitted by community members and are shared under Creative Commons licenses. Spilled Cup does not verify the accuracy, completeness, or fitness for any particular purpose of community-submitted materials. Use of any material is at your own discretion.
If you believe any material on this site infringes your copyright, please contact us at nitza@nitzas.com with a description of the content and your claim. We will review and remove infringing content promptly.
No warranties
The Spilled Cup platform is provided "as is" without warranties of any kind, express or implied. We make no guarantees regarding uptime, data retention, or the accuracy of any content on the platform.
Governing law
These terms and all matters relating to Spilled Cup are governed by the laws of the State of California, United States, without regard to its conflict of law provisions.
Contact
Legal inquiries: nitza@nitzas.com