Van Drunen Family Foundation

About

We respectfully request that Van Drunen Family Foundation's (the "Foundation") Form 990-PF for the taxable year ending December 31, 2021 be treated as timely filed and request that no late filing penalty be assessed because the filing delay was due to reasonable cause. Treasury Regulations Sec. 301.6651-1(c)(1) defines reasonable cause by asking whether the taxpayer exercised ordinary business care and prudence. The Foundation exercised care and prudence in seeking a reputable firm knowledgeable about exempt organizations to prepare its 2021 Form 990-PF. The Foundation's 2021 Form 990-PF was originally transmitted for timely filing on November 15, 2022. Unbeknownst to the Foundation, the e-filed return was rejected, and this rejection was not caught in time by the Foundation's administrator for resubmission. It wasn't until today that the administrator became aware that the return had not been successfully e-filed. The resubmission of the return was inadvertently missed due to an administrative error and at no fault of the Foundation. The administrators have policies and procedures in place to ensure that this will not occur in the future. According to the standards set forth in Rev. Proc. 92-85, we believe the Foundation and its administrator's actions were reasonable and in good faith. The delay in submitting the tax return was not in any way due to an intentional disregard of IRS rules and, therefore, penalties should not be assessed.

Focus Areas

Financial Trends

Grant Size Distribution

Based on 4 grants on record

Geographic Distribution

Grants Awarded (4 total)