CALLAHAN FAMILY FOUNDATION INC

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There should be no late filing penalty because the Callahan Family Foundation Inc. ("Foundation") timely filed Form 990-PF for the 6/30/21 year end by certified mail in January 2022 and the IRS confirmed the IRS February 22, 2022 receipt of such Form 990-PF by stamping such date on the front page of the returned Form 990-PF In the IRS's letter dated July 14, 2022 the IRS rejected the paper filed Form 990-PF and returned the previously paper filed From 990-PF tax return. The returned paper filed 990-PF also indicated that the IRS had corrected the federal ID# to be 85-4325642. The paper filed Form 990 PF incorrectly listed the federal ID number as 95-4325642. (We have attached a copy of the returned previously filed Form 990-PF) The extended tax filing date was May 16,2022. An paper extension was filed by certified mail on the original 11/15/21 filing date for a 6/30/21 year end (we have attached the stamped certified mail for such extension filing) The taxpayer had reasonable cause to paper file because the taxpayer's CPA's tax processing system company (Lacerte) indicated that Lacerte could not electronically file Callahan's Family Foundation tax return. Upon receiving such notice,the CPA changed the filing from electronic to certified mail. The CPA believed that the Lacerte's failure to file electronic was because that the return being filed was Callahan Family Foundations first tax return and it was a short period return of 7 months and there was a balance due with a pro-rata calculation of the tax. The CPA files all of its other clients returns electronically and in the past Lacerte has had not being able to process electronically short period tax returns where tax and interest expense is being calculated and first year Trust tax returns. Because of the IRS' 5 month delay in rejecting the paper filed paper filed tax return there is reasonable cause that at the May 16, 2022 filing date which was 3 months after the IRS received the paper Form filed 990-PF the Foundation reasonably believed that the IRS had fully accepted the tax return that the Foundation had sent to the IRS in January 2022. If the IRS had immediately rejected the taxpayers paper filed Form 990-PV,the taxpayer could have timely electronically refiled the Form 990-PF in the 3 month period which still existed after the IRS receipt of From 990-P to timely file by the May 16, 2022 due date. Lastly,the taxpayer requests a delay in the 10 day reply notice sent in the July 14, 2022 IRS notice. The taxpayer's CPA did not receive the IRS notice by email from the taxpayer until the time had expired. In addition the CPA could not get through to the IRS Exempt group at telephone number (877)829-5500. The CPA called this number 8 times.On July 29(1), August 1(3),August 10(2) and August 11(2).On August 11 the CPA called such number exactly on 8:00 am when the tax exempt office line open up. On each call the voice mail stated that the line was too busy that the caller needed to call another day.

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Grant Size Distribution

Based on 23 grants on record

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Key Personnel

Grants Awarded (23 total)