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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>MEMBERSHIP IN QPC CONSISTS OF ASSOCIATIONS, COALITIONS, BUSINESSES AND OTHER ENTITIES COMMITTED TO PRESERVING COMPETITION IN THE INDEPENDENT ALTERNATIVE REPAIR PARTS INDUSTRY. QPC'S MEMBERSHIP IS MADE UP OF TWO CLASSES OF MEMBERS: REGULAR MEMBERS AND ASSOCIATE MEMBERS. REGULAR MEMBERS ARE INDIVIDUALS OR ENTITIES THAT ARE DIRECTLY OR INDIRECTLY INVOLVED IN THE USE OF OR SALE OF ALTERNATIVE REPAIR PARTS FOR AUTOMOBILES AND/OR PAY DUES DIRECTLY TO QPC, AS SET BY THE BOARD OF DIRECTORS FROM TIME TO TIME, FOR THIS CLASS OF MEMBERS. ASSOCIATE MEMBERS ARE INDIVIDUALS OR ENTITIES WISHING TO PARTICIPATE IN PROMOTING THE PURPOSES OF QPC BUT WHO DO NOT OTHERWISE QUALIFY FOR REGULAR MEMBERSHIP.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>REGULAR MEMBERS HAVE THE RIGHT TO APPOINT ONE OR MORE INDIVIDUALS TO SERVE ON THE BOARD OF DIRECTORS BASED UPON AN INCREMENTAL ANNUAL DUES FORMULA ESTABLISHED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. REGULAR MEMBERS HAVE THE RIGHT TO VOTE IN ELECTIONS AND ON SUCH MATTERS AS THE BOARD OF DIRECTORS MAY DETERMINE. ASSOCIATE MEMBERS HAVE NO VOTING RIGHTS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>QPC'S COUNSEL, BOOKKEEPER AND EXECUTIVE DIRECTOR/SECRETARY REVIEW THE RETURN IN ADVANCE OF THE FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>ALL QPC GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE MEMBERS. THESE DOCUMENTS ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>