Terms of Service

Effective Date: April 29, 2026

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Last Updated: April 29, 2026

Welcome to BoroughCap. These Terms of Service (the “Terms”) govern your access to and use of the website located at boroughcap.com and any related pages, content, or services (collectively, the “Site”) operated by BoroughCap (“BoroughCap,” “we,” “us,” or “our”). Please read these Terms carefully. By accessing or using the Site, you agree to be bound by these Terms. If you do not agree, do not use the Site.

1. Acceptance of Terms

By accessing or using the Site, you represent that you are at least 18 years of age and have the legal capacity to enter into a binding agreement. If you are accessing the Site on behalf of an entity, you represent that you have the authority to bind that entity to these Terms, and references to “you” include that entity.

2. No Tax, Legal, or Financial Advice

The information provided on the Site is for general informational and educational purposes only and is not intended to constitute, and should not be construed as, tax, legal, accounting, financial, or other professional advice. BoroughCap is not a law firm, accounting firm, registered investment adviser, or other licensed professional advisor, and your access to or use of the Site does not create any professional-client, attorney-client, accountant-client, or fiduciary relationship between you and BoroughCap.

Tax laws and regulations are complex and subject to change, and the application of any federal, state, or local tax credit, deduction, or incentive — including those related to employer-sponsored childcare programs — depends on your specific facts and circumstances. You should consult your own qualified tax, legal, and financial advisors before making any decision based on information obtained from the Site or before implementing any program or strategy described on the Site.

3. Use of the Site

You agree to use the Site only for lawful purposes and in accordance with these Terms. You agree not to:

  • Use the Site in any way that violates any applicable federal, state, local, or international law or regulation.
  • Attempt to gain unauthorized access to any portion of the Site, related systems, or networks.
  • Use any robot, spider, scraper, or other automated means to access the Site or extract data, except for legitimate search engine indexing.
  • Interfere with or disrupt the integrity or performance of the Site, including by introducing viruses, worms, or other harmful code.
  • Reproduce, duplicate, copy, sell, resell, or exploit any portion of the Site without our express written consent.
  • Impersonate or misrepresent your affiliation with any person or entity.

4. Intellectual Property

The Site and all content, features, and functionality (including text, graphics, logos, images, and software) are owned by BoroughCap, its licensors, or other providers and are protected by copyright, trademark, and other intellectual property laws. The BoroughCap name, logo, and all related names are trademarks of BoroughCap. You may not use such marks without our prior written permission.

Subject to your compliance with these Terms, BoroughCap grants you a limited, revocable, non-exclusive, non-transferable license to access and use the Site for your personal, non-commercial informational use. No other rights are granted, and all rights not expressly granted are reserved.

5. User-Submitted Information

If you submit any information to BoroughCap through the Site (for example, by completing a contact form or subscribing to updates), you represent that the information is accurate and that you have the right to provide it. You grant BoroughCap a non-exclusive, worldwide, royalty-free license to use such information for the purposes described on the Site or in our Privacy Policy.

You are responsible for the accuracy of any information you provide. Do not submit confidential or sensitive personal information through the Site.

6. Third-Party Links and Content

The Site may contain links to third-party websites or resources that are not owned or controlled by BoroughCap. We provide these links for convenience only and do not endorse and are not responsible for the content, accuracy, or practices of any third-party site. Your access and use of third-party sites is at your own risk and subject to their own terms and policies.

7. Projections and Estimated Results

The Site may include projections, estimates, illustrative scenarios, sample calculations, or claims regarding potential tax benefits, credits, returns, or savings associated with employer-sponsored childcare programs or related strategies (including, for example, projected returns of up to 170%). Any such figures are illustrative only and are based on assumptions, hypothetical inputs, and a particular interpretation of applicable law in effect as of the date prepared. They are not a guarantee, promise, or representation that you will achieve any particular tax outcome, return, or savings.

Actual results will vary, potentially materially, based on numerous factors, including the size, structure, and tax profile of your business; the nature, timing, and amount of qualifying expenditures; employee participation rates; the availability and limits of applicable federal and state credits or deductions; interactions with other tax positions; and changes in applicable law, regulations, or administrative guidance. BoroughCap does not guarantee any specific tax outcome, financial benefit, or result, and disclaims any liability arising from your reliance on any projection, estimate, or illustrative figure displayed on the Site.

8. Disclaimer of Warranties

THE SITE AND ALL CONTENT ARE PROVIDED ON AN “AS IS” AND “AS AVAILABLE” BASIS, WITHOUT WARRANTIES OF ANY KIND, WHETHER EXPRESS OR IMPLIED. TO THE FULLEST EXTENT PERMITTED BY LAW, BOROUGHCAP DISCLAIMS ALL WARRANTIES, INCLUDING IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, AND ANY WARRANTIES ARISING OUT OF COURSE OF DEALING OR USAGE OF TRADE.

BoroughCap does not warrant that the Site will be uninterrupted, error-free, secure, or free of viruses or other harmful components, or that any information on the Site is accurate, complete, or current.

9. Limitation of Liability

TO THE FULLEST EXTENT PERMITTED BY LAW, IN NO EVENT WILL BOROUGHCAP, ITS AFFILIATES, OR THEIR RESPECTIVE OFFICERS, DIRECTORS, EMPLOYEES, OR AGENTS BE LIABLE FOR ANY INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES, OR ANY LOSS OF PROFITS, REVENUES, DATA, OR GOODWILL, ARISING OUT OF OR IN CONNECTION WITH YOUR ACCESS TO OR USE OF THE SITE, WHETHER BASED IN CONTRACT, TORT, STRICT LIABILITY, OR ANY OTHER LEGAL THEORY, AND WHETHER OR NOT BOROUGHCAP HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

In no event shall BoroughCap’s aggregate liability arising out of or relating to these Terms or your use of the Site exceed one hundred U.S. dollars (US$100.00).

10. Indemnification

You agree to defend, indemnify, and hold harmless BoroughCap, its affiliates, and their respective officers, directors, employees, and agents from and against any claims, liabilities, damages, losses, and expenses (including reasonable attorneys’ fees) arising out of or in any way connected with your access to or use of the Site, your violation of these Terms, or your violation of any rights of any third party.

11. Governing Law; Dispute Resolution

These Terms and any dispute arising out of or related to these Terms or the Site shall be governed by and construed in accordance with the laws of the State of New York, without regard to its conflict of laws principles. You agree that any legal action or proceeding arising out of or related to these Terms or the Site shall be brought exclusively in the state or federal courts located in New York County, New York, and you consent to the personal jurisdiction of such courts.

13. Changes to These Terms

We may revise these Terms from time to time at our sole discretion. The most current version will always be posted on the Site, and the “Last Updated” date at the top will reflect the date of the most recent change. Your continued use of the Site after any changes constitutes your acceptance of the revised Terms.

14. Severability and Entire Agreement

If any provision of these Terms is held to be invalid or unenforceable, that provision shall be enforced to the maximum extent permissible, and the remaining provisions shall remain in full force and effect. These Terms, together with our Privacy Policy, constitute the entire agreement between you and BoroughCap regarding the Site and supersede any prior

15. Contact

If you have any questions about these Terms, please contact us at:

BoroughCap
Email: office@boroughcap.com