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        <BusinessNameLine1Txt>NASHVILLE FAIRGROUNDS SPEEDWAY HALL OF FAME</BusinessNameLine1Txt>
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      <PersonNm>Melissa Smithson</PersonNm>
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      <PhoneNum>6155665768</PhoneNum>
      <SignatureDt>2025-12-19</SignatureDt>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <OfficerDirectorTrusteeEmplGrp>
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        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Nashville Fairgrounds Speedway Hall of Fame 87-2768552 In 2023, the Nashville Fairgrounds Speedway Hall of Fame hosted its annual induction banquet, recognizing individuals who have significantly contributed to the Speedway s legacy. The event included dinner and awards, with proceeds used to cover venue costs, catering, video production, printed programs, and other related expenses. This event supports the organization s mission to preserve and promote the historic and cultural significance of the Speedway in the Nashville community.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Nashville Fairgrounds Speedway Hall of Fame 87-2768552 In 2023, the Nashville Fairgrounds Speedway Hall of Fame hosted its annual induction banquet, recognizing individuals who have significantly contributed to the Speedway s legacy. The event included dinner and awards, with proceeds used to cover venue costs, catering, video production, printed programs, and other related expenses. This event supports the organization s mission to preserve and promote the historic and cultural significance of the Speedway in the Nashville community.</ExplanationTxt>
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      <ExplanationTxt>To Whom It May Concern, The Nashville Fairgrounds Speedway Hall of Fame respectfully submits this Form 990-EZ for the 2023 tax year. We acknowledge the filing is past due and wish to provide the following explanation for the delay. As a newly formed 501(c)(3) organization (chartered in 2021), our board is made up of community volunteers without prior experience in nonprofit tax compliance. We were unaware of the specific IRS annual filing deadlines and requirements for Form 990-EZ. Upon realizing the oversight, we took immediate action to organize our records, reconcile finances, and prepare a complete and accurate return with all necessary schedules and disclosures. The delay was unintentional and not due to willful neglect. We have since implemented improved tracking and procedures to ensure all future filings are submitted on time. We respectfully request the IRS accept this return under reasonable cause and waive any penalties associated with the late filing. We appreciate your consideration and your support of community-based nonprofit organizations. Sincerely, Melissa Smithson Secretary/Treasurer Nashville Fairgrounds Speedway Hall of Fame</ExplanationTxt>
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