Just Communities

Other Information (Part V),line 3B

“| Explanation:| Just Communities was incorporated as a nonprofit corporation with the Oregon Secretary of State on November 5 2024 and was formed with the intent to operate as a social welfare organization under Internal Revenue Code Section 501c4. Shortly after formation the organization timely filed Form 8976 Notice of Intent to Operate Under Section 501c4 in good faith and believed that this filing satisfied the federal requirements necessary to establish its exempt filing status. The late filing resulted from an administrative misunderstanding regarding the distinction between Form 8976 and Form 1024-A. As a newly formed organization with no prior filing history the organization did not understand that filing Form 8976 did not constitute formal recognition of exemption and that an annual federal return was still required while exempt status remained unresolved. The failure to file timely was inadvertent and was not due to willful neglect. Upon becoming aware of the omission the organization promptly took corrective action by preparing and submitting Form 1024-A to request recognition as a Section 501c4 organization and by filing the appropriate Form 990 return as soon as practicable. The organization has maintained complete financial records and has acted in good faith to bring its filings into compliance. To prevent recurrence the organization has implemented internal compliance procedures including establishing a tax filing calendar engaging professional oversight for annual federal filings and adopting formal review processes to monitor filing deadlines and exemption-related requirements. The organization respectfully submits that the late filing was due to reasonable cause and requests waiver of any penalties accordingly.”