Exhibit G_ 179D Allocation Agreement.doc

This document is an Exhibit G allocation agreement for design professional services related to the Library Renovation project (J-476-DP) at South Georgia State College in Douglas, Georgia. The agreement addresses the Energy Policy Act of 2005, specifically Section 179D of the Internal Revenue Code, which permits government building owners to allocate potential tax deductions to designers who create technical specifications for energy-efficient commercial building properties. The document serves as an acknowledgement form that requires proposers to indicate their intent regarding Section 179D deduction allocation eligibility and their willingness to negotiate for any resulting deductions from the project.

The agreement presents two options for proposers to select: either to negotiate and seek any Section 179D allocation derived from the project through a formal allocation agreement with the owner, or to decline any such allocation. The owner reserves the right to retain a third-party consultant to manage and administer the allocation process. Proposers must complete the form by selecting one option, providing the firm name, obtaining an authorized signature, and including the date of submission as part of their response to the design professional services request for qualification.