| Victoria B. Bjorklund, Attorney, Simpson, Thacher & Bartlett, New York, NY |
| Edward D. Coleman, Attorney, Webster, Chamberlain & Bean, Washington, D.C. |
| Deirdre Dessingue, Associate General Counsel, United States Conference of Catholic Bishops, Washington, D.C. |
| Alan P. Dye, Attorney, Webster, Chamberlain & Bean, Washington, D.C. |
| David P. Goch, Attorney, Webster, Chamberlain & Bean, Washington, D.C. |
| D. Greg Goller, National Director, Not-For-Profit Tax Services, Grant Thornton LLP, Vienna, VA |
| Bruce R. Hopkins, Attorney, Polsinelli, Shalton, Welte, Suelthaus, Kansas City, MO |
| Thomas K. Hyatt, Attorney, Ober, Kaler, Grimes & Shriver, Washington, D.C. |
| Richard F. Larkin, BDO Seidman, LLP, Washington, D.C. |
| Joseph E. Lundy, Attorney, Lundy Zateeny LLP, Bala Cynwyd, PA |
| Jack Marshall, President, ProEthics, Alexandria, VA |
| Suzanne Ross McDowell, Attorney, Steptoe & Johnson LLP, Washington, D.C. |
| Nancy Murphy, Tax Principal, Not-For-Profit Tax Services, Grant Thornton LLP, Vienna, VA |
| Marcus S. Owens, Attorney, Caplin & Drysdale Chartered, Washington, D.C. |
| Laura H. Peebles, CPA/PFS, Director, Deloitte & Touche LLP, Washington, D.C. |
| David M. Repass, Attorney, Webster, Chamberlain & Bean, Washington, D.C. |
| Elisa S. Rizzo, Attorney, Cummings & Lockwood, Stamford, CT |
| Michael I. Sanders, Attorney, Powell, Goldstein, Frazer & Murphy, Washington, D.C. |
| Conrad Teitell, Attorney, Cummings & Lockwood, Stamford, CT |
| Charles M. Watkins, Attorney, Webster, Chamberlain & Bean, Washington, D.C. |
| Hugh K. Webster, Attorney, Webster, Chamberlain & Bean, Washington, D.C. |
| James S. Wilson, Jr., Attorney, Webster, Chamberlain & Bean, Washington, D.C. |
| Robert J. Architect, Senior Tax Law Specialist, Employee Plans Division, IRS, Washington, D.C. |
| Gordon Clay, Attorney, Joint Committee on Taxation, Capitol Hill, Washington, DC |
| Judith E. Kindell, Senior Tax Law Specialist, Internal Revenue Service, Exempt Organizations Division, Washington, DC |
| Karen McAfee, Staff Director, House Ways and Means Committee, U.S. House of Representatives, Washington, DC |
| Theresa Pattara, Tax Counsel for the Minority, U.S. Senate Finance Committee, U.S. Senate, Washington, DC |
| Cheryl E. Press, Senior Legal Counsel, Office of Chief Counsel, Tax-Exempt and Government Entities, IRS, Washington, D.C. |
| Tiffany Smith, Tax Counsel for the Majority, U.S. Senate Finance Committee, U.S. Senate, Washington, DC |
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