Jeff Jacobsen has a great website if you need info fo pooning
http://www.stop-wise.biz/jeff-wise.html
I thought this was an interesting tidbit:
WISE TO BE DISSOLVED ACCORDING TO IRS AGREEMENT
On October 1, 1993, The Church of Scientology and many of its corporate entities, including WISE, were granted tax exemption. The IRS and Scientology signed a secret Agreement, leaked by the Wall Street Journal, that required certain things of Scientology and the IRS. The Agreement required that Scientology close their corporate entity World Institute of Scientology Enterprises (WISE). The Agreement states "The members of the CTCC shall, no later than December 31, 1995, effectuate the dissolution of WISE, Inc. and the transfer of all of its assets, including but not limited to its rights to the Scientology religious marks, to the Inspector General Network." As of June 30, 2001, the California Secretary of State still lists WISE as an active corporation.(25) WISE still has an active web page.(26) WISE is still active in the United States and abroad. David Miscavige in his October 8, 1993 victory speech stated that "Over the last several years we have been expanding our efforts to get LRH's admin tech into full use. WISE Int. has now set up a new college to train people in this tech. It is called the Hubbard College of Administration and as you can see here, it too is recognized by the IRS!" Apparently, there was no written penalty for not complying with this portion of the Agreement, but obviously, WISE was not dissolved.