April 12, 2007

Officers and Interested Members of WP-ORG,Inc.

By report dated March 23, 2007, from Internal Revenue Service, the results 
of an examination by IRS of: (a) activities and financial transactions of 
the organization as filed on Form 990; and (b) correctness of Form 990-T, 
Return of Unrelated Taxable Business Return - both for the fiscal year ended 
September 30, 2005, were concluded.

Financial Officer, Jack Price and I met and worked with the examining agent 
in Jack's office in Virginia. Input and other information was furnished by 
Jim Goldstine from his office in Colorado.

We were pleased with the conclusions finally reached by the examining agent 
and agreed with her in all areas, which were:

1. The organization's activities and financial transactions were in 
compliance with requirements of its recognized status as exempt from income 
tax, contributions to which are deductible, in accordance with IRC section 
501(c)(3).  Accordingly its exempt status continuies under 501(c)(3).

2. Taxable income as reported in previous years and the year examined were 
reviewed and discussed. Two activities had been considered by us (workers on 
the return) as possibly "not related to the primary exempt function and/or a 
business regularly carried on for a profit".  Those two were (a)banner 
income; and (b) credit card activity.  It was concluded and agreed upon that 
banner income and directly related expenses were properly reportable as 
taxable income, but that the credit card activity and finances were not to 
be considered as UBI.  Accordingly the 990-T was adjusted by removing all 
income and expenses resulting from the credit card activity; and only banner 
income and expense remained.  Jack Price, Fiinancial Officer, worked with 
the Internal Revenue Agent in classifying expenses allocable  to the banner 
income.  I understand with input from Jim Goldstine.

The banner activity is insignificant as well as the financial transactions.  
The examination resulted in income tax paid of $609 for that year.

In my opinion the examination of both forms were concluded favorably.

This change in reporting UBI will, in my opinion, result in both the 990 and 
990-T to be more clearly and accurately presented in future years.

It was my pleasure in working with Jack and Jim as Power of Attorney for 
this engagement. As a follow up, the returns for current year ended 
9/30/2006 are under extension which was requested to afford an opportunity 
to follow procedures set forth as a result of the audit.  I will look 
forward in assisting in presentation of the returns due to be filed before 
August 15, 2007.

Submitted:  Jerry N. Mealer, EA, Exempt Organizations Consultant