Bush Tea & Therapy Foundation respectfully requests abatement of any penalties related to the late filing of Form 990-PF returns. The failure to file was not due to willful neglect but resulted from limited administrative capacity and a misunderstanding regarding filing obligations during years with minimal or no financial activity unintentionally overlooking filing requirements. Upon learning of the filing lapse and subsequent automatic revocation we took immediate corrective action including preparing all past-due returns filing Form 1023 for reinstatement adopting a compliance calendar and establishing internal policies to ensure ongoing compliance and timely reporting. Gross receipts during this period were minimal and no intent to misrepresent or avoid filing existed. We have implemented systems and oversight procedures to ensure that this situation will not recur including improved financial tracking and internal compliance review.