The Organization filed Form 8940 to request a reclassification from Private Foundation to a Public Charity prior to May 15, 2023. The Organization then filed a 2022 Form 990-EZ which was subsequently rejected due to no change from PF to PC to date. Our CPA contacted the IRS efile rejection department & created investigation code SD6497174 which was escalated. The Organization was notified on 6/13/2023 that a Form 990-EZ could not be filed that a 2022 Form 990-PF needed to be filed instead. The Organization qualifies to file a Form 990-N; however, this is not an option for an entity classified as a Private Foundation. The Organization has taken all ordinary business care and prudence to meet its annual tax obligations but were unable to do so. Additionally, the Organization retained the services of a knowledgeable CPA to assist in ensuring the Organization meets all exempt status requirements.