ChatGPT said: Reasonable Cause Statement for Late Filing of Form 990-PF The organization respectfully requests penalty abatement under IRC ??6651(a)(1) for the late filing of Form 990-PF. The delay resulted despite the exercise of ordinary business care and prudence, as outlined below: Efforts to Comply: The organization maintained accurate accounting records and engaged a qualified tax preparer to ensure timely and compliant filing. All financial statements and schedules were prepared and reconciled in good faith. The organization also made efforts to comply with mandatory e-filing requirements under IRC ??6033(a). Steps Taken to Mitigate the Delay: Once the issue was identified, the organization immediately contacted the IRS, provided a written explanation under penalties of perjury, and worked closely with its preparer and software provider to resolve the problem and submit the return as soon as possible. Preventive Measures: To prevent recurrence, the organization has implemented stricter internal deadlines for review and submission, upgraded its tax software for full IRS e-file compatibility, and provided additional compliance training for staff. Role of Software Issues: The delay stemmed from software malfunctions that interfered with the e-filing process, including transmission errors and compatibility issues with IRS Modernized e-File (MeF) systems. These were beyond the organization???s control and required vendor intervention to correct. The organization acted in good faith, exercised due diligence, and has since corrected the issues to ensure full future compliance. Accordingly, we request the IRS find reasonable cause and abate any associated penalties.
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