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        <PersonNm>Sam Castorena</PersonNm>
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        <PersonNm>Helene McDonald</PersonNm>
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        <PersonNm>Gayle Pacheco</PersonNm>
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        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: Teddy Bear Tea Mini Grant | Donee's Name: Student Grants (65 Recipients) | Donee's Address: P.O. Box 485 Walnut CA 91788 | Relationship of Donee: No relationship | Cash Amount Given: $29447</ExplanationTxt>
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      <ExplanationTxt>I respectfully request that the late penalties due under IRC Section 6652(c)(1)(A) and 6652(c)(3) be waived for reasonable cause under Regulation 301.6652-2f.Walnut Valley Education Foundation (the organization) is run by volunteers who donate their time to help the organization obtain its purpose.In the fall of 2025, the organization's computer that contained the accounting activity was infected by a virus and all of their accounting data was lost as a result.As a result of the loss of their accounting data, they had to begin to re-enter all of the transactions so that they could re-build their accounting database, which caused them to miss the November 15, 2025 filing deadline for their 2024 tax return, which then resulted in them incurring a late filing penalty as is shown on this return.This is the first time that this organization has failed to meet a filing deadline and I respectfully request that you waive the late filing penalties under the code sections referenced above.The officers have taken steps to ensure that they are now regularly backing up their accounting records and will be sure to make sure that all returns are filed in a timely matter in the future.To ensure that this is the case, I am currently in the process of working on preparing the organization's 2025 tax return so that I can electronically file this return in a timely manner and before the due date.</ExplanationTxt>
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