THE ORGANIZATION BELIEVES THERE IS REASONABLE CAUSE IN ACCORDANCE WITH SEC. 6652(C)(4) TO HAVE THE LATE FILING PENALTY ABATED. THE ORGANIZATION DID NOT ACT WITH WILLFUL NEGLECT AND IN NO WAY INTENTIONALLY OR RECKLESSLY FAILED TO FILE THE RETURN ONTIME. THIS SMALL ORGANIZATION IS RUN BY VOLUNTEERS, AND THE MEMBERS OF THE GOVERNING BODY ARE NOT LOCATED IN ONE CENTRAL LOCATION OR STATE, WHICH MAKES IT DIFFICULT TO ORGANIZE ALL THE INFORMATION NECESSARY TO COMPLETE THE RETURN. THE GOVERNING BODY BELIEVED IT HAD FILED THE PROPER EXTENSION, BUT LATER DISCOVERED THIS WAS AN OVERSITE. UPON DISCOVERY OF THIS OVERSITE, EXERCISING ORDINARY BUSINESS CARE AND PRUDENCE, THE ORGANIZATION TOOK THE NECESSARY STEPS TO PREPARE AND FILE FORM 990-PF AS SOON AS POSSIBLE, AND THE RETURN INFACT HAS BEEN SUBMITTED WITHIN THE ALLOWABLE EXTENSION PERIOD. THE ORGANIZATION IS ALSO TAKING STEPS TO PUT PROCEDURES IN PLACE THAT WILL PREVENT LATE FILING IN THE FUTURE AND COMPLY WITH ALL LAWS. IN SUMMARY, THE ORGANIZATION BELIEVES THAT THERE IS REASONABLE CAUSE TO HAVE THE LATE FILING PENALTY ABATED BASED ON THE FACT THAT IT EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE WHEN IT CAME TO TRYING TO MEET THE FILING DEADLINE AND THE LATE FILING WAS NOT DUE TO WILLFUL NEGLECT, JUST A SIMPLE OVERSIGHT. THE ORGANIZATION IS ALSO PUTTING PROCEDURES IN PLACE TO PREVENT LATE FILINGS IN THE FUTURE AND COMPLY WITH ALL LAWS. THIS IS A SMALL NON-PROFIT THAT BENEFITS OUR SCIENTIFIC COMMUNITY AND AND TO IMPOSE A PENALTY OF THIS NATURE FOR AN UNINTENTIONAL ACT DOES NOT SEEM JUST. IT IS -NOT THE PURPOSE OF THE LAW TO PENALIZE...INNOCENT ERRORS MADE DISPITE THE EXERCISE OF REASONABLE CARE"(SPIES, 317 U.S. 492, 496 (1943)).