Exhibit G _ 179D Allocation Agreement.doc

This is an Energy Policy Act of 2005 Section 179D Allocation Agreement exhibit for the University of North Georgia's Strickland Hall Renovation project (Project No. J-466) located in Oakwood, Georgia. The document addresses design professional services and establishes the framework for potential tax deduction allocations under Section 179D of the Internal Revenue Code. The project involves the design and construction of energy-efficient commercial building property, with the proposer identified as the "Designer" who creates technical specifications for energy-efficient installations. The document requires proposers to select one of two options regarding their intent to negotiate and seek Section 179D deductions from the Owner or to decline participation in the allocation process.

The University of North Georgia reserves the right to retain a third-party consultant to manage and administer the Section 179D allocation agreement process. This exhibit requires proposers to acknowledge their understanding of the Energy Policy Act of 2005 and make a definitive election regarding the 179D deduction allocation prior to contract execution. The agreement is presented as part of the broader design professional services request for the Strickland Hall Renovation project and represents a significant tax benefit opportunity for eligible designers under federal energy efficiency incentive programs.