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      <ExplanationTxt>Request for Waiver of Failure-to-File, Late Filing Penalty Due to Reasonable Cause: 2022 was the first year the Piedmont Master Gardeners Association exceeded the $50,000 gross receipts threshold which prevented the use of Form 990N. When the organization attempted to file the Form 990N for 2022 and determined the organization was not qualified, the organization began looking at the requirements for the Form 990EZ and started undertaking the steps necessary to gather the required information. In conjunction with the other efforts of the organization, it took an extended period of time to arrive at a complete filing for 2022. At the time, the Piedmont Master Gardeners Association was recovering its programs which were impacted by the effects of COVID on its members and throughout the community. During 2022, the organization's operating procedures called for filing Form 990N as the organization had normally never exceeded the revenue threshold. The association's Treasurer and other officers during 2022 were unaware that the revenue threshold had been exceeded and therefore failed to identify the issue and file the 2022 Form 990EZ timely. As all of the officers of the organization are volunteers, dealing with the challenges of COVID's impact on the association took sustained time and effort and collectively represent reasonable cause for the delayed filing of the 2022 Form 990EZ. The organization's officers prudently and reasonably took corrective actions to file the Form 990EZ for 2022 as soon as practical following the identification of the issue. We respectfully request a waiver of the failure-to-file, late filing penalty due to reasonable cause.</ExplanationTxt>
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