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        <Explanation>Prior to delivering Form 990 to the Internal Revenue Service, copies are given to the Board members at the meeting prior to the mailing and the return is reviewed as part of the regular meeting.</Explanation>
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      <Explanation>The taxpayer electronically filed their extension on November 15, 2013, but the filing was rejected. Accordingly our office mailed a paper copy of the return within the ten calendar days along with a copy of the rejection notice. Accordingly we are filing prior to the February 18, 2014 filind deadline. We believe we have demonstrated reasonable cause and that the filing is timely.</Explanation>
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