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      <ExplanationTxt>Volunteer Schools was electing to change the accounting period to fiscal year ending June 30, 2023. However at the time of the original deadline, the only 990 form available was for 2022. Therefore, the organization's tax preparer was not able to file electronically. Since the IRS did not accept the paper filed 990 submission as timely filed, the organization is requesting late filing penalty relief due to reasonable cause. The organization did not intend to file untimely and the reason for it being considered late is due to software limitations at the time of the original deadline. The organization is filing the short-period 2023 tax filing on 2023 forms as soon as they were made available.</ExplanationTxt>
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