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      <ExplanationTxt>We have requested abatement of penalties for late filing on our 2024 return. The organization experienced significant and unforeseen funding reductions during 2024, which severely limited our administrative capacity. As a small nonprofit organization, we operate with a lean staff and have relied heavily on volunteers to maintain essential programs and operations. During this period, staffing shortages and resource constraints delayed the collection and reconciliation of financial information necessary to prepare a complete and accurate return. Despite these challenges, the organization acted in good faith and made every effort to comply with its filing obligations, including obtaining an extension while working diligently to complete the required reporting. At no time was there any intent to disregard IRS requirements, and the delay was the result of circumstances beyond our limited administrative capacity. Given our mission-driven work serving immigrant and refugee communities, our limited financial resources, and our good-faith efforts toward compliance, we respectfully request consideration for penalty abatement based on reasonable cause. We are committed to maintaining full compliance going forward and appreciate your consideration of this request.</ExplanationTxt>
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