The Saluto Foundation

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Reasonable Cause Statement for Failure to File Form 990-PFWe respectfully submit this statement to demonstrate reasonable cause for the organizations failure to file Form 990-PF by the prescribed due date of May 15, 2025. The organization exercised ordinary business care and prudence in complying with its annual filing obligations but encountered unforeseen circumstances that prevented timely compliance.Our organization has consistently adhered to proper filing procedures for over two decades by relying on its Certified Public Accountant (CPA) to prepare and file tax returns or extensions as required. This process has always ensured compliance with filing deadlines, and the organization has remained current with all other filings throughout its history. However, in 2025, the CPA's internal notification system for tracking due dates was modified and unexpectedly malfunctioned, resulting in the failure to alert the CPA about the Form 990-PF deadline.Compounding this issue was a widespread system outage that disrupted notifications and operations. This outage, which may have been influenced by the aftermath of the San Diego County flood disaster in early 2024a federally declared major disasteraffected the CPAs ability to manage filing schedules effectively.Despite these technical challenges, the organization responded promptly upon discovering the failure. The tax return preparation was expedited, and corrective measures were implemented to ensure future compliance. Specifically, the system responsible for tracking deadlines was reviewed and upgraded to prevent recurrence. The organization immediately engaged its CPA and provided all necessary information to complete and file the tax return.We emphasize that the failure to file was not due to willful neglect or a conscious disregard of legal obligations. The circumstances were unforeseen and beyond the control of the organization. Through diligent efforts and corrective actions, the organization has demonstrated its commitment to fulfilling its legal responsibilities and maintaining compliance in the future.To make a reasonable-cause determination, all the factors have to be evaluated based on the facts and circumstances of each case (Rohrabaugh, 610 F.2d 211 (7th Cir. 1979)). Such an approach is necessary because it is not the purpose of the law to penalize innocent errors made despite the exercise of reasonable care (Spies, 317 U.S. 492, 496 (1943)).We appreciate your understanding and consideration of these facts, which we believe establish reasonable cause for the delay.

Focus Areas

Financial Trends

Grant Size Distribution

Based on 101 grants on record

Geographic Distribution

Grants Awarded (101 total)

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