August 2, 1999

To The Supporters and Donors of The Justice Institute:

I am writing this letter on behalf of our client, The Justice Institute. We have incorporated this organization as an Oregon Nonprofit Corporation and it is in compliance with all state and federal laws and regulations governing nonprofit organizations. The Directors are planning to apply for tax deductible, 501(c)(3) status for The Justice Institute. Based on our long years of experience working with nonprofit organizations, I am certain that it will successfully receive recognition of its 501(c)(3) tax deductible status from the Internal Revenue Service.

According to IRS regulations, that tax deductible status will be granted
retroactively to the date of the organization's incorporation, which is
May 4, 1999. Accordingly, any contributions or donations which are given to this group will be covered by this retroactive tax deductibility, and donors can take a deduction for the amount of their contributions to the full extent allowed by law. If, for any reason The Justice Institute does not receive its tax deductible status, all donors will be notified.

Please do not hesitate to contact me if you have any further questions
or concerns.

Very truly yours,



David E. Atkin

NONPROFIT SUPPORT SERVICES
Assisting Nonprofit Organizations on
Legal, Financial and Organizational Matters

"Helping The People Who Change The World"
Director: David E. Atkin, Attorney at Law
259 E. 5th Ave., Suite 200, Eugene, Oregon 97401

Mail: P.O. Box 10008, Eugene, Oregon 97440
(541) 342-6336 Fax (541) 484-3926

Email: npss@igc.org