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      <PrimaryExemptPurposeTxt>Ma'i Movement Hawai'i is an organization committed to ending period poverty through programs and services, advocacy, and education. We send disposable and reusable period products directly to individuals and through partner organizations to serve individuals on 8 of the 8. inhabitable islands. We host donation drives to collect period products and participate in distribution fairs and drives to hand out products to those with basic needs insecurities. Our objective is to provide free menstrual products to those in need while also advocating for systemic change in the government, community, and school levels. In the long term, we want to effect changes to address menstrual inequity and ensure people menstruating lead healthy, full lives.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Since our inception in 2020, Ma'i Movement Hawai'i has successfully established itself as a trusted provider in the community. No local organizations are singularly focused on tackling period poverty and menstrual inequity through a multi-pronged approach of programs and services, advocacy, and local-based education. Ma'i Movement Hawai'i is a locally grown grassroots organization and 501(c)3 nonprofit founded by Native Hawaiian sisters, Brandy-Lee Yee, Nikki-Ann Yee, and Jamie-Lee Kapana in October 202.We at Ma'i Movement Hawai'i believe it is our kuleana, or responsibility, to ensure all individuals of menstruation age have access to sanitary products, safe and hygienic places to use them, and the right to manage their bodies without shame or stigma. Ma'i Movement is not simply about providing products, but it intersects our advocacy and education efforts in every program we run to guarantee systemic change for a radically improved future for girls, women, and people who menstruate. Moreover, being a Native Hawaiian, women-led organization, Ma'i Movement is deeply committed to menstrual equity because of our personal experiences with menstruation and our heritage. Menstruation and period poverty is still not widely viewed as a critical issue, especially in comparison to housing or food insecurity, but we are still working to change that. The current economic situation remains bleak for a majority of local households, and has only exacerbated social, racial, gender, and economic inequalities that existed. Moreover, the growing hostility towards reproductive rights makes our work more critical than ever. Not only are we taking down access, economic, and social barriers around menstruation, but we are empowering a generation to advocate for themselves and their community. There has been incredible growth in our statewide distribution. In November-December 2020, we distributed 23,900 disposable period products. In our first full year of distribution in 2021, we sent out 226,204 disposable and reusable period products. The number of products sent out statewide increased by 60% in 2022 with a distribution of 362,800 disposable and reusable period products. Although we primarily distribute disposable products, our Sustainable Ma'i program has also grown steadily since we piloted the program, which was funded by HPF in 2021. We gave out 510 cloth pads, period underwear, and menstrual cups in 2021 and 731 in 2022. The program was designed to not only provide reusable period products to address the financial constraints of using disposable products, but also address the environmental and health benefits of moving towards sustainable menstrual management when possible. To acknowledge any educational barriers or gaps, we created gender-inclusive and locally inspired menstruation and menstrual management education with a select group of local artists, physicians, and community members. We deliver our education through online webinars, in-person training, train-the-trainer sessions, and booklets. In the 2021 and 2022 legislative session, we focused on the students who menstruate in our Hawai'i public school system. We launched The Ho'ohanohano Initiative, a pilot project to address menstrual inequity by distributing and tracking period products to students in local public schools in the 2021-22 academic school year. As a direct result from the data gathered in the pilot, we helped write legislation (SB2821), had legislation introduced, and SB2821 was enacted into law, which made free period products in Hawai'i public schools from July 2022. We were also successful in guaranteeing $2 million in the state budget to ensure the mandate is funded every year. Through our advocacy efforts, we continue to raise awareness about and advocate for systemic change around menstrual equity. In the 2023 legislative session, we introduced bills and resolutions to make period products free and available in state buildings and on all universities, community colleges, and education centers in the University of Hawai'i system. Two resolutions (SR23 / SR78) passed as of this writing. In our efforts to build community and coalitions around our legislative work, we continue to teach students and community members how to lobby and advocate for the passage of bills to address period poverty through infographics, brochures, Ma'i Advocacy Toolkit, school visits and Zoom sessions, social media, and more. For the aforementioned work, we received recognition and awards for HSTA 2022 Friend of Youth Award and HCAN Champions for Children 2022 Innovator Award. We have also run a statewide campaign, Malama Your Ma'i, to raise donations and recognize Period Poverty Awareness week in May for the past two years. In addition to the service aspect of the campaign, we ran distributions on every single island and got Proclamations from all County Mayors and the Governor. This year, we are planning our first in-person fundraiser during Period Poverty Awareness week and Lieutenant Governor Luke will be presenting the Proclamation and giving Opening Remarks. The Proclamations are incredibly significant, especially in today's times when reproductive rights are under assault. It marks a commitment to menstrual health, so girls, women and people who menstruate can truly thrive. Lastly, local research is critical to our work because the data doesn't exist and it informs us on how we shape our programs, education, and advocacy. In 2021, we co-authored the first government report on menstruation, Understanding Period Poverty in Hawai'i, with the Hawai'i State Commission on the Status of Women. This report was a tipping point in our movement because it was the first report of its kind to frame the issue and helped us shape future legislative and menstrual equity policies. We continue to use the report to further systemic change and have also learned from students, administrators and community members that the report has assisted them in ways like securing grants to fund period products in their own institutions. This year, we partnered with Dr. Jhumka Gupta of George Mason University to contextualize menstruation on University of Hawai'i campuses. We hope to use the data to further systemic change, and also publish nationally to uplift the work being done in our state.</DescriptionProgramSrvcAccomTxt>
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        <ExplanationTxt>Program - Period Kits (Disposable) - Supplies - $9,331.35 Program - Period Kits (Disposable) - Subscriptions/IT - $25.49 Program - Period Kits (Disposable) - Travel Related - $2,809.80 Program - Period Kits (Disposable) - Telephone &amp; Communications - $2,695.21 Program - Period Kits (Disposable) - Training &amp; Development - $275.00 Program - Period Kits (Disposable) - Professional Fees - $104.93 Program - Period Kits (Disposable) - Period Products - $26,335.39 Program - Period Kits (Disposable) - Volunteer Appreciation - $1,202.53 Program - Period Kits (Disposable) - Printing &amp; Copying - $151.94 Program - Period Kits (Disposable) - Postage &amp; Delivery - $2,490.00 Program - Period Kits (Disposable) - Equipment - $940.39 Program - Period Kits (Disposable) - Independent Contractors - Salaries &amp; Wages - $11,900.00 Program - Period Kits (Sustainable) - Supplies - $517.48 Program - Period Kits (Sustainable) - Printing &amp; Copying - $716.22 Program - Period Kits (Sustainable) - Postage &amp; Delivery - $375.54 Program - Period Kits (Sustainable) - Period Products - $1,042.00 Program - Period Kits (Sustainable) - Independent Contractors - Salaries &amp; Wages - $1,900.00 Program - Education - Supplies - $97.00 Program - Education - Subscriptions/IT- $99.00 Program - Education - Travel Related - $10.52 Program - Education - Training &amp; Development - $3,058.95 Program - Education - Banking Fees - $89.50 Program - Education - Printing &amp; Copying -$808.60 Program - Education - Independent Contractors - Salaries &amp; Wages -$3,800.00 Program - Advocacy - Travel Related -$3,787.75 Program - Advocacy - Supplies -$9.54 Program - Advocacy - Telephone &amp; Communications -$192.69 Program - Advocacy - Training &amp; Development -$1,843.38 Program - Advocacy - Professional Fees -$3,528.79 Program - Advocacy - Volunteer Appreciation -$1,619.64 Program - Advocacy - Printing &amp; Copying -$330.99 Program - Advocacy - Postage &amp; Delivery -$378.00</ExplanationTxt>
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      <ExplanationTxt>To Whom It May Concern: We respectfully request that the failure-to-file penalty be abated based on the IRS's First Time Abate administrative waiver procedures, as discussed in IRM 20.1.1.3.6.1, First Time Abate (FTA). Taxpayer meets first-time penalty abatement criteria: According to IRM 20.1.1.3.6, the IRS's Reasonable Cause Assistant provides an option for penalty relief for failure-to-file, failure-to-pay, and failure-to-deposit penalties if the taxpayer meets certain criteria. The taxpayer meets all of the first-time penalty abatement criteria as stated below: - Filing compliance: Must have filed (or filed a valid extension for) all required returns and can't have an outstanding request for a return from the IRS. - Payment compliance: Must have paid, or arranged to pay all tax due (can be in an installment agreement as long as the payments are current). - Clean penalty history: Has no prior penalties (except an estimated tax penalty) for the preceding three years. We understand that this type of penalty abatement is a one-time consideration. We believe we have reasonable cause for filing late because we are a small all-volunteer membership organization and honestly due to a clerical mistake on our part and we apologize for the error. As soon as we discovered our error, we immediately prepared and filed the return before being notified by the IRS that it was late, thereby demonstrating that we acted responsibly and in good faith. We believe this demonstrates that we did not willfully neglect our filing requirement and we would hope that the IRS could understand that this situation was an isolated instance. We would greatly appreciate any reductions or waiver of penalties on this issue. We would ask that you consider that we are essentially a voluntary organization. Therefore, any penalties assessed against us will take funds directly away from the funds used to support the mission of the organization, which is to end period poverty and address menstrual inequity in the State of Hawaii. You can see from the small size of the organization that such a penalty would have a large impact on the ability of the organization to fund its operations. To prevent future late filings we have placed the due date of the Form 990 on the calendar of the board of directors, and all new board members are educated on all the annual filing requirements that pertain to the organization. We respectfully request that the IRS abate all assessed penalties and interest related to our 2022 Form 990-EZ. If you have any questions, please call me at 202-855-1066. Thank you for your consideration. With Kind Regards, Nikki-Ann Yee Co-Founder</ExplanationTxt>
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