Please accept this request for a waiver of any late filing penalties for Honor 25s 2024 tax year. As a very small non-profit I am the sole administrator and Im learning the tax filing process as I go. I received the IRS Determination letter on January 16 2025 which I assumed was the effective date of non-profit status. I did not realize that the Effective date of Exemption date was the actual reinstatement date and therefore I did not file a short-form tax filing for 2024. I realized the mistake when I began preparing my 2025 return. This was a complete accident on my part and I hope any late filing fees or penalties will be waived. Thank you for your consideration.