The Music Room Inc

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“Subject: Notification of Accounting Period Change for The Music Room IncTo Whom It May Concern,I am writing on behalf of The Music Room Inc, a tax-exempt nonprofit organization recognized under Section 501(c)(3) of the Internal Revenue Code (IRC). We are notifying the IRS of our intent to change the organizations accounting period from a fiscal year ending March 31 to a fiscal year ending July 31.This change is being made in accordance with the rules set forth in Revenue Procedure 85-58 and related guidance under IRC Section 442. As our organization qualifies for the exception to filing Form 1128, we are providing this letter as documentation of our intent and compliance with the applicable requirements.Statement of Compliance with Exception CriteriaThe Music Room Inc meets the requirements for an automatic approval to change the accounting period without filing Form 1128 because:1.No Prior Accounting Period Changes: The organization has not changed its accounting period within the last 10 calendar years.2.Filing Compliance: The organization is current on all filing requirements for its existing accounting period, including Form 990.3.Short Tax Year Compliance: The transition will result in a short tax year of four months (April 1, 2024 to July 31, 2024), which is less than six months as required by the exception rules.Filing Plan for Short Tax YearThe organization will file a short-period return for the period of April 1, 2024 through July 31, 2024, and all subsequent returns will reflect the new fiscal year ending July 31. We have also submitted a timely extension request for the short-period return.Basis for AuthorityThis notification and our compliance with the requirements are based on the following authorities:IRC Section 442: Governs changes in the annual accounting period.Revenue Procedure 85-58: Outlines the procedures for exempt organizations to change their accounting period.”