California Community College Baccalaureate Association

“Indirect league cost $210”

“STATEMENT 1The President of this 501(c)(3) organization recently contacted the IRS requesting a retroactive determination letter to correct the taxpayer's year-end. It was discovered that the organization was incorrectly assigned a December 31 year-end. The correct year end for this organization should have been June 30, and was previously used on other documents filed with the State of California for this non-profit. Therefore, the correct year-end of June 30 is being used on this return.STATEMENT 2REQUEST FOR FIRST TIME PENALTY ABATEMENT DUE TO REASONABLE CAUSEBased on differing information that the Officer had on California Community College Baccalaureate Association, it became unclear as to whether the organization had a June 30 or a December 31 year end. The Registry of Charities and Fundraisers for the state of California, shows the organization has a June 30 year end. It was difficult to determine the best way to remedy the differences. Upon engaging a Certified Public Accountant (CPA) to resolve the issue, it was determined that the IRS Determination Letter showed a December 31 year end, due to an administrative error on the application. All other formation documentation for the organization shows the intent of a June 30 year end. A Form 2848 was submitted to IRS, but took time to process.Once this was determined, the CPA tried to reach the IRS for guidance to resolve the issue. Unfortunately, the government was shutdown at this time, so no guidance was obtained. Once the shutdown ended, it continued to be difficult to reach the IRS for telephone guidance.Based on research, on December 3, 2025, a request was faxed to the Internal Revenue Service Non Profit Determination Letters department requesting a retroactive correction to the year end originally incorrectly assigned to the organization. No reply was received.Absent any guidance from IRS and in an effort to file necessary forms, Form 990-EZ for the fiscal year ended June 30, 2024 was e-filed on December 18, 2025. On February 17, 2026, Mr. Gomez at the in the IRS non-profit department was reached. He indicated that the December 3rd fax was not showing on the system as received. He said there could have been an issue on their end. He also said that the Form 990-EZ for the fiscal year ended June 30, 2024 was not accepted by IRS and that a 2024 calendar year Form 990-EZ needed to be filed. Then Form 1128 could be filed to change the year end going forward. The Officer acted with caution and care to remedy what was a confusing situation. The taxpayers representative tried to get guidance from the IRS, but due to a backlog at the IRS, processing, the Form 2848 and reaching representatives for guidance took longer that usual.Once guidance was received, the Officer acted quickly to file the requested form for the 2024 calendar year.I respectfully, request a First Time abatement of any and all penalties related to this tax year due to reasonable cause and reasonable attempts by the Officer to resolve this promptly and properly.”