top-level domain on the Internet. IUS-N's charitable purpose was — and continues to be — to use revenue from registering .nu domain names to fund low-cost or free Internet services for the people of Niue. In a letter to ICANN in 2007, IUS-N's independent auditors reported IUS-N had invested US$3 million for Internet services in Niue between 1999 and 2005 from .nu domain name registration revenue during that period. In 1999, IUS-N and the Government of Niue signed an agreement whereby the Government recognized that IUS-N managed the .nu ccTLD under IANA's authority and IUS-N committed to provide free Internet services to government departments as well as to Niue's private citizens. A newly elected Government later disputed that agreement and attempted to assert a claim on the domain name, including a requirement for IUS-N to make direct payments of compensation to the Government.22 - In 2005 a Government-appointed Commission of Inquiry into the dispute released its report, which found no merit in the government's claims;the government subsequently dismissed the claims in 2007.23 - Starting in 2003 IUS-N began installing WiFi connections throughout the capital village of Alofi and in several nearby villages and schools, and has been expanding WiFi coverage into the outer villages since then, making Niue the first WiFi Nation.24 - To assure security for Government departments, IUS-N provides the government with a secure DSL connection to IUS-N's satellite Internet link, at no cost.