It was not realized until we went to file our 2021 Form 990-EZ return spanning July 2021 - June 2022, which was rejected, that we needed to file a short tax period return covering the gap period month of June 2021 - June 2021 to accommodate a change in our accounting period. This return is the short tax period return covering that month of June 2021 to achieve this so we can file our regular return as well. As a ski club, we have no activities in June to report. We respectfully ask for the waiver of any penalties that might apply to this short tax period return.