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      <ExplanationTxt>St. Louis City League respectfully requests abatement of any late filing penalties assessed under section 6652(c)(1)(A) for the fiscal year ending June 30, 2025. The late filing was due to reasonable cause and not willful neglect, for the following reasons: First, the organization experienced significant staff transition during the filing period. The staff member previously responsible for coordinating the annual tax filing departed the organization, and the responsibility was not immediately reassigned, resulting in an unintentional delay in filing. Second, the organization faced substantial uncertainty regarding its continued financial viability during this period. Leadership was focused on evaluating whether the organization could sustain operations, which diverted attention and resources from administrative compliance obligations. The organization has since stabilized its operations, restructured its administrative responsibilities, and is committed to timely filing in all future years. This return is being filed as promptly as practicable upon resolution of these circumstances.</ExplanationTxt>
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