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      <PrimaryExemptPurposeTxt>To promote and preserve the Asian Indian Culture inclusive of sentiment, respect, thought, feeling and moral associated with the living or non-living elements and objects. Hereafter the word "Culture" includes all of the elements mentioned above. To educate, introduce and acquaint Asian Indians and people of non Asian Indian origins, with Asian Indian culture, thoughts, morals and heritage associated with the living and non-living elements and objects. To disseminate the Asian Indian culture and heritage, with the intent to create a sense of respect for the Asian Indian Culture, in a society in any sphere of the universe. To foster understanding and friendship, and communal harmony among various Indian organizations and other ethnic groups.</PrimaryExemptPurposeTxt>
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        <PersonNm>Neeru Piplani</PersonNm>
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      <ExplanationTxt>Friends of India is a small, volunteer-run nonprofit organization with rotating officers every two years. I served as the Controller for the prior fiscal year and ensured that the books were in order before transitioning them to the incoming Controller. Unfortunately, during this transition period, our team encountered delays due to the temporary unavailability of the IRS Form 990 e-file system. Once the forms became accessible, we faced additional challenges coordinating across the outgoing and incoming officers, which caused us to miss the filing deadline. We regret that this is our second late filing. After our previous lapse, we implemented a checklist and internal calendar, but this year's system issue and timing of officer transition created an unforeseen disruption. We take this matter seriously and have now added the following safeguards: Internal tax filing deadlines set 30 days before IRS deadlines. A designated backup compliance officer for transitions. A formal written transition process, including tax filing responsibility and calendar alerts. We respectfully request penalty abatement and affirm our continued commitment to full compliance. We remain focused on our mission and serving the community transparently and responsibly. Sincerely, Himanshu Kashyap Former Controller, Friends of India</ExplanationTxt>
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