To Whom It May Concern I am writing to provide a reasonable cause statement for the delayed filing of the Blue Crescent Foundations tax return which was due on May 15 2024. In March 2024 the IRS initiated a referral to determine whether the Blue Crescent Foundation should be classified as a Private Foundation or a Public Charity. This referral was necessitated by an error on our Form 1023. According to IRS guidelines such referrals typically take up to sixty days to be processed and completed. As the determination of our foundations status is critical for accurate tax filing we were unable to finalize our return until this issue was resolved. The processing time extended beyond the original due date making it impossible for us to meet the May 15 2024 deadline. We have since received clarification from the IRS and have promptly completed and filed our tax return. We respectfully request that the penalty for late filing be waived due to the circumstances described above which were beyond our control. Thank you for your understanding and consideration. Sincerely Daniel Hall III Treasurer Blue Crescent Foundation 229.415.6779 Let me know if you need any adjustments or additional information.