Our nonprofit was formed on 1 2021. We have zero activity and zero money yet since then. I am learning everything from the internet to learn how to manage the nonprofit. I read somewhere that nonprofit are not required to file tax when there is no activity. That's why we did not file. But then we received this letter from IRS and found out we have to file even if there is no activity and money. Please forgive us for this misunderstanding. Because of this experience we are learning and will not let this happen ever again in the future. So I mailed to IRS the 990-PF as a response on Oct 10 2023 but this letter was returned to me and I received it yesterday February 20 2024 informing me that they can't process it and that it should be filed electronically. That is what I am trying to do now.