The Organization is requesting the non-assessment of the late filing penalty for reasonable casue as follows:The Organization was formed by a high school student as part of a class project. There are no current operations or immediate plans to generate revenue or receive funds. Accordingly the Organization did not realize it had a filing requirement. When they did realize they attempted to file as soon as possible which was in December of 2024. However the return electronically filed return was rejected. We then immediately sumbitted a paper filed return which was returned by the IRS.Another attempt at electronic submission failed. On inquiry to the IRS we were told that it failed becasue the Organization was formerly a public charity and the appropriate box on the return was not checked. However this is incorrect as the Organization was never a public charity. Never received any funding or generated any revenue and 2023 was the first year of the Organization's existence.We are requesting the non-assessment of the late filing peanlty accordingly.