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        <BusinessNameLine1Txt>ALPHA LEGAL FOUNDATION</BusinessNameLine1Txt>
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        <AddressLine1Txt>110 Marginal Way Ste 195</AddressLine1Txt>
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      <PersonNm>Krystal Williams</PersonNm>
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    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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        <PersonNm>Janet Britton</PersonNm>
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        <ExplanationTxt>Software Expenses: The organization incurs software-related expenses necessary for operational efficiency, program delivery, and community engagement. These expenses include accounting software, donor management platforms, marketing tools, and productivity tools, which support administrative functions. Software costs are allocated to General Administrative Expenses for financial tracking. Website Fees: The organization maintains a website to provide resources, communicate with stakeholders, and facilitate donations. Website-related expenses include domain registration, hosting, design, maintenance, and security measures. These costs are allocated to General Administrative Expenses for financial tracking. Payment Processing Fees: The organization processes online transactions for donations, event registrations, and membership dues using third-party payment processors such as Eventbrite, DonorBox, and Stripe. These transaction fees are are allocated to General Administrative Expenses for financial tracking. Required State Filing Fees: To maintain compliance with state regulations, the organization pays annual filing fees for business entity renewals. These expenses are allocated to General Administrative Expenses, as they support the legal and regulatory obligations of the organization.</ExplanationTxt>
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      <ExplanationTxt>On January 27, 2024, the Organization faxed a letter to the IRS requesting a change of accounting year; no response was received to indicate the request was approved. Thus, the Organization presumed that it was still under the fiscal year accounting period ending on August 31st. When attempting to file the 990-ENV for the year ending August 31, 2024, the online filing system would not allow the Organization to do so. During this time, the Organization changed bookkeepers/accounting support. In December 2024, the Organization received a notice that it had failed to timely file a 990 for 2023. An IRS agent told the Organization to submit a return for 2024 that included the 2023 short year. After speaking with an accountant, the Organization determined it was more appropriate to submit this untimely filed short year and, then, separately submit a 990-EZ reflecting the new accounting period for 2024. The Organization made every effort to submit a timely filed 990 reflecting the 2023 accounting year and appreciates the IRS' understanding in this matter.</ExplanationTxt>
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