Groupwerk, Inc. has endeavored to gather tax information related to its philanthropic projects. This effort to gather tax information is merely an attempt to make some tax related information conveniently available to people interested in Groupwerk Philanthropic Projects and is not intended to be relied upon nor be a substitute for the advice of a tax advisor. Each taxpayer should seek advice from an independent tax advisor with respect to any Federal tax issue(s), transaction(s) or matter(s) addressed, discussed or referenced herein based upon his, her or its particular circumstances.