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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>PROMOTE AND REFINE ADULT EDUCATION, IN A SIMULTANEOUS MANNER, FOR ALL 58 COMMUNITY COLLEGES IN THE ENTIRE STATE OF NORTH CAROLINA</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <ExplanationTxt>WE FEEL REASONABLE CAUSE IS EVIDENT AS OEDINARY CARE AND PRUDENCE WAS EXERCISED IN THE PROCESS. FOR EXAMPLE, EFILED RETURN WAS REJECTED ON 2/3/26 AND 2/4/26 WHEREUPON WE FOLLOWED UP WITH A PAPER RETURN. THEN AN EXTENSION REQUEST WAS FILED 5/12/26. WE DIDN'T KNOW THE LATTER WAS REJECTED UNTIL 6/4/26 WHEN WE TALKED TO A REPRESENTATIVE OF THE IRS. PLEASE INITIATE PENALTY ABATEMENT IN THIS INSTANCE FOR THE REASONS INDICATED ABOVE. YOUR PATIENCE, UNDERSTANDING AND CO-OPERATION IN THIS MATTER IS GREATLY APPRECIATED.</ExplanationTxt>
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