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      <ExplanationTxt>To Whom It May Concern, On behalf of Ka Hula O Manuari?i, I am writing to provide an explanation regarding the late filing of our organization?s tax return and to respectfully request consideration for relief from any associated penalties. Ka Hula O Manuari?i is a newly established 501(c)(3) nonprofit organization dedicated to the learning, preservation, and perpetuation of Hawaiian cultural arts within our community. As a small and developing nonprofit, we operate with very limited financial resources and are primarily supported by volunteers. At the time the return was due, we believed that the CPA who had previously assisted our organization with tax matters was handling the filing on our behalf, as he had done in the past. Unfortunately, we later discovered that the filing had not been completed as expected. As soon as we became aware of the oversight, we immediately began taking steps to address the matter and ensure the return was properly filed. There was no intention to delay or avoid our filing responsibilities, and we remain fully committed to maintaining compliance with all federal filing requirements moving forward. We have since taken additional steps to improve our internal oversight and ensure that all future filings are completed in a timely manner. Because we are a new nonprofit organization with little to no discretionary funds, any financial penalties would place a significant burden on our organization and directly impact our ability to continue providing cultural education and community programs. For this reason, we respectfully request a reprieve and abatement of any financial penalties associated with this late filing. We sincerely appreciate your time, understanding, and consideration of our request. Please feel free to contact us if any additional information is needed. Mahalo for your consideration. Sincerely, Courtney ?Ihilani Sandison Board Treasurer Ka Hula O Manuari?i 916-524-6594 Courtney.sandison@yahoo.com</ExplanationTxt>
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