Secret Santa

“Copies of return given to all board members.”

“By request”

“REASONABLE CAUSE STATEMENT In June of 2022, Secret Santa filed a Form 1023 requesting that our charitable organization be reinstated under Rev. Proc. 2014-11. On July 7, 2022, we were granted retroactive reinstatement by the IRS (letter attached) and our charitable organization status was restored to us. Please note that we HAD NOT YET received that notification until after we had mailed in our Form 990 for 2021 on July 13, 2022, 6 days after the IRS had reinstated us. Further, because we had not yet received the reinstatement letter on July 13, 2022, we believed we HAD TO file our Form 990 2021 through the regular mail. Recently, our organization received a copy of an IRS letter 2694C Letter that was mailed on January 25, 2023 stating that the organization is required to electronically file the Form 990 instead of through the regular mail. We would have filed the Form 990 electronically if we had received the reinstatement letter from the IRS before we had sent a paper copy into the IRS. Literally, the reinstatement notice was being sent to us while the Form 990 was being sent to the IRS office in Ogden, Utah and the two crossed paths in the mail. Clearly, if we had known that our tax exempt status had been restored before we mailed the Form 990 for 2021, we would have complied with the electronic filing requirements. For 6 months, until we received the IRS 2694C letter, we had no idea there was even a problem with our filing of Form 990 for 2021 through the mail. The organization made every effort to respond to this notice and even called the IRS. The organization spoke with Mrs. Post, Employee IS #1003519214. She was very nice, called the situation "a perfect storm" of a timeline. She instructed us to have our CPA file the Form 990 for 2021 electronically, along with a "reasonable cause statement" attached to the Form 990. She also said if we did not have the software link available to attach the reasonable cause statement, that document could be faxed to the Exempt Organizations Accounts Unit at 877-792-2864. We need to file this statement so that we don't get charged a $20.00 per day penalty from February 6th on. Again, every effort was made to comply with the filing requirements for the organization and only because the IRS reinstatement notice and the paper Form 990 crossed in the mail did we not file the Form 990 for 2021 electronically. We are a small all volunteer organization who helps underprivileged children at Christmas time and the penalties for a clerical error would be unduly burdensome. I declare under penalty of perjury that the statements below are true and correct. Maria Junker Maria Junker Treasurer, Secret Santa”