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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 4</ReturnReference>
        <Explanation>BY-LAWS AMENDED. SIGNIFICANT CHANGES WERE AS FOLLOWS: 1. CLARIFIED THAT REGULAR MEMBERS HAVE RIGHT TO VOTE ON MATTERS AS THE BOARD MAY DETERMINE. 2. MADE A CHANGE TO PERMIT MEMBERS TO ACT BY BALLOT AS PERMITTED BY APPLICABLE LAW. 3. CLARIFIED HOW REMOVAL OF DIRECTORS MAY BE ACCOMPLISHED, FOR CONSISTENCY WITH RECENTLY REVISED DISTRICT OF COLUMBIA NONPROFIT CORPORATIONS ACT. 4. REVISED TO INDICATE THAT BOARD VACANCIES SHALL BE FILLED BY THE MEMBERS WHO APPOINTED OR ELECTED DIRECTORS WHO PREVIOUSLY OCCUPIED THOSE VACANT SEATS. 5. LIMITED QUALIFICATIONS FOR OFFICER POSITIONS TO REPRESENTATIVES OF MEMBERS THAT MEET CERTAIN MINIMUM ORGANIZATION CONTRIBUTION REQUIREMENTS.</Explanation>
      </GeneralExplanation>
      <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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 9:</ReturnReference>
        <Explanation>PRIOR PERIOD ADJUSTMENT-EXPENSE ACCRUED IN ERROR 530.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>