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        <PersonNm>Lynne Oliver</PersonNm>
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        <PersonNm>Jeffrey DeCarlo</PersonNm>
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        <ExplanationTxt>Educational STEM Grant; Grant; Melrose Red Hawk Robotics Educational Foundation Inc. EIN 99-4488145 (Public Charity): 360 Lynn Fells Pkwy, Melrose, MA, 02176; None, 1000.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 26</FormAndLineReferenceDesc>
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    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation-01">
      <ExplanationTxt>On behalf of the Association for Unmanned Vehicle Systems of New England, I am respectfully requesting waiver of the late filing penalty for the 2024 Form 990-EZ under IRC Section 6652(c), due to reasonable cause and not willful neglect. The Organization is a volunteer run 501(c)(6) entity and just reinstated its tax exempt status with the IRS in 2025. For tax year 2024, the entity filed a timely extension using Form 8868, extending the due date to 11/15/2025. The Organizations Treasurer, acting in good faith was under the mistaken belief that the extension was through 12/31/2025. This misunderstanding was unintentional and not due to neglect, but rather a misinterpretation of the filing deadlines. Upon attempting to file the return in late December 2025, the Treasurer discovered that the IRS MeF system was temporarily down for maintenance. As a result she was unable to file at that time. Recognizing the issue, the Treasurer promptly engaged the Organizations prior CPA to assist with the filing. The CPA gathered and analyzed necessary information, completed a thorough review, and filed once the MeF system opened and all information was obtained from the Organization. The Organization acted expeditiously once the issue was identified and did not intentionally delay. Steps have been taken to avoid late filing in the future. Given that an extension was timely filed, the delay was due to a good faith misunderstanding of the deadline, filing was attempted before year-end but delayed further due to the IRS MeF unavailability, and that the return was promptly filed once filing became possible, we respectfully request that the IRS waive the late filing penalties in full. Thank you for your consideration. Please contact us if any additional information is necessary. Respectfully, Lynne Oliver, Treasurer</ExplanationTxt>
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