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      <PrimaryExemptPurposeTxt>The Learning Gardens Lab is a 2-acre educational community-garden located on the 12-acre Green Thumb site in SE Portland. Our mission is to foster sustainable leadership and lifelong learning for people of all ages through garden-based education, reciprocal relationships with the land, and collaborative engagement in regenerative food systems. We offer educational workshops, provide volunteer opportunities, and grow fresh, high-quality produce while building healthy soils, relationships, &amp; community.</PrimaryExemptPurposeTxt>
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      <ExplanationTxt>We respectfully request relief from penalties related to the late filing of this return under section 6652(c)(1)(A). The delay was due to a misunderstanding regarding the filing requirements and timing for newly formed tax-exempt organizations. Our organization received its tax-exempt status in April 2023 and, during that initial period, conducted very limited activity while we focused on foundational setup and volunteer coordination. As a small, volunteer-run organization, we did not initially realize a return would be required despite minimal operations. As soon as we became aware of the requirement, we took immediate steps to prepare and submit this filing. Additionally, we have already submitted our 2024 return on time, which we hope reflects our commitment to future compliance. Moving forward, we have created internal systems to ensure timely adherence to all IRS filing deadlines. We respectfully ask that the IRS consider this explanation as reasonable cause and waive any penalties associated with this late submission.</ExplanationTxt>
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