The Pennsylvania Wireless Association is a not-for-profit corporation duly organized and validly existing in the Commonwealth of Pennsylvania.  While the PWA is not a tax-exempt entity, the Officers and Board of Directors perform their services on behalf of PWA as volunteers, without receipt of any compensation.  When necessary, PWA contracts for outside professional services (e.g. accounting and legal services).  PWA engages in fund-raising activities to underwrite, in whole or in part, social and educational events for businesses and individuals involved in Pennsylvania's wireless industry.  The net proceeds from such activities and events (after ordinary and necessary operating expenses) are then donated, as determined by the PWA Board of Directors, to charities and community organizations within Pennsylvania, such as the Penn State Children's Hospital and the Boy Scouts of America among others.