IN LIGHT OF CURRENT IRS PROCESSING TIMELINES FOR TAX EXEMPTION APPLICATIONS, THE ORGANIZATION DID NOT ANTICIPATE NOR PLAN FOR RECEIVING ITS EXEMPTION PRIOR TO THE NOVEMBER 15 DEADLINE FOR FILING UNDER EXTENSION. HAD THE EXEMPTION NOT BEEN RECEIVED, THE ORGANIZATION WOULD NOT HAVE BEEN ABLE TO FILE IRS FORM 990-PF GIVEN THE FACT THAT AT THE TIME OF FILING DEADLINE THE ORGANIZATION WOULD NOT HAVE BEEN RECOGNIZED AS TAX-EXEMPT BY THE IRS. AS SUCH, RECEIPT OF THE NOTICE OF EXEMPTION DATED SEPTEMBER 26TH 2022, DID NOT AFFORD THE ORGANIZATION SUFFICIENT TIME TO PREPARE AND FILE IRS FORM 990-PF FOR TAX YEAR 2021. BASED ON THE FOREGOING, THE LATE FILING OF THE ORGANIZATIONS INITIAL RETURN WAS DUE TO REASONABLE CAUSE AND NOT WILLFUL NEGLECT. IT IS RESPECTFULLY REQUESTED THAT THE IRS ACKNOWLEDGE THE REASONABLENESS OF THE CIRCUMSTANCES OCCASIONING THE DELAYED FILING AND PROCEED WITH PROCESSING THE SAME WITHOUT ANY ADVERSE ACTIONS, CONSEQUENCES, OR PENALTIES ASSESSED AGAINST THE ORGANIZATION. THE ORGANIZATION IS WILLING TO PROVIDE ADDITIONAL INFORMATION OR DOCUMENTATION TO THE EXTENT THAT THIS WOULD BE HELPFUL IN THIS ANALYSIS. THANK YOU FOR YOUR CONSIDERATION TO THIS MATTER. IF ADDITIONAL INFORMATION IS DEEMED NECESSARY, DO NOT HESITATE TO CONTACT THE ORGANIZATION.