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        <PurposeOfGrantTxt>Children's Homes In</PurposeOfGrantTxt>
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        <ExplanationTxt>Region is India where there is one office. Activities re grants to children's homes in Hyderab. $210,000 was distributed.</ExplanationTxt>
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      <ExplanationTxt>I am writing on behalf of Sphoorti to address the recent non-compliance issue with filing tax returns for 2022 in a timely manner. We understand the gravity of the situation and would like to provide a detailed explanation of the circumstances surrounding our non-compliance, emphasizing that it was not due to neglect or carelessness but rather a result of unforeseen challenges. Sphoorti respectfully requests a waiver of the late filing penalty for its 2022 Form 990. Sphoorti did request an extension of time to file its return, but was unable to meet the extended deadline in filng its 2022 return.Sphoorti has always been committed to upholding the highest standards of compliance and adhering to all relevant laws and regulations. However, during the period in question, we encountered specific challenges or obstacles that significantly impacted our ability to comply with filing on or before the extended filing deadline. These challenges were beyond our control and were unforeseen at the time.It is crucial to highlight that our organization was not neglectful or careless in its approach. On the contrary, we exercised ordinary business care and prudence throughout the process. Despite our best efforts, the unforeseen challenges posed a unique set of circumstances that made compliance difficult during that period.In response to this situation, Sphoorti has taken immediate and comprehensive steps to rectify the non-compliance issue and prevent a recurrence in the future. These steps include:1.Conducting a thorough internal review to identify the root causes of the non-compliance.2.Implementing corrective measures to address the specific issues identified during the review.3.Strengthening internal controls and processes to enhance compliance monitoring.4.Providing additional training to relevant staff members to ensure a clear understanding of compliance requirements.We understand the importance of compliance and are fully committed to rectifying the situation. Our goal is to demonstrate to the IRS that Sphoorti takes these matters seriously and is dedicated to preventing similar situations in the future.If there is any additional information required or if you would like to discuss this matter further, please do not hesitate to contact us.Thank you for your understanding, and we appreciate your attention to this matter.Jeevan Bobboli, President of Sphoorti</ExplanationTxt>
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