- 106 -                                        
          more mailings, but petitioner could not use another fundraiser no           
          matter how unhappy it was with how the Contract was working out.            
          This suggests that the uncertainties normally attendant on a no-            
          risk contingent fee arrangement warranted less of a premium to              
          W&H under the circumstances of the Contract than might be                   
          appropriate in the usual run of no-risk contingent fee cases.               
               The dollar amounts in some of the tables set forth supra in            
          our Findings of Fact in many instances do not properly match the            
          dollar amounts in other tables.  This results from the                      
          inconsistent and usually unreconciled exhibits that the parties             
          introduced in the extensive record in the instant case.                     
          Nevertheless, the following conclusions may fairly be drawn from            
          the information we have:                                                    
                    1. W&H’s services under the Contract netted petitioner            
               about $2� million for its own uses unrelated to the                    
               Contract.  Tables 1, 2, and 10.                                        
                    2. This net is less than 10 percent of what donors                
               contributed to petitioner in the fundraising campaign.                 
               Tables 1 and 10.                                                       
                    3. Petitioner directly paid more than $4 million to W&H           
               as fundraising fees.  Tables 3 and 7.                                  
                    4. In addition, petitioner paid almost $4 million to              
               Washington Lists, a division of W&H, for list rental fees              
               and commissions.  Tables 4 and 7.                                      
                    5. More than 10 percent of petitioner’s payments to               
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