Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 26-2835858

SPARTA HOUSING AND COMMUNITY DEVELOPMENT CORPORATION

Tax-exempt (reinstated) · SPARTA, TN 38583

Address and contacts

Address (IRS master file)
PO BOX 498, SPARTA, TN 38583-0000
Mailing address (990-N for 2023)
PO Box 419, Sparta TN 38583
Principal officer (990-N for 2023)
Jim Payne, PO Box 419, Sparta TN 38583

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025Check at the IRS
2023December 31, 2023May 15, 2024990-N on file

File the 2025 990-N for SPARTA HOUSING AND COMMUNITY DEVELOPMENT CORPORATION

Due May 15, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
26-2835858
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2019
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
May 15, 2011
Posted by the IRS
August 13, 2012
Reinstated
Effective April 15, 2019

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2023
Officer: Jim Payne
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Jim Payne
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2021
Officer: Jim Payne
December 31, 2021≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Jim Payne
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: JimPayne
December 31, 2019≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-2835858).

Questions about SPARTA HOUSING AND COMMUNITY DEVELOPMENT CORPORATION

What is the EIN of SPARTA HOUSING AND COMMUNITY DEVELOPMENT CORPORATION?
The employer identification number (EIN) of SPARTA HOUSING AND COMMUNITY DEVELOPMENT CORPORATION is 26-2835858.
Is SPARTA HOUSING AND COMMUNITY DEVELOPMENT CORPORATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective April 15, 2019.
Are donations to SPARTA HOUSING AND COMMUNITY DEVELOPMENT CORPORATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SPARTA HOUSING AND COMMUNITY DEVELOPMENT CORPORATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of SPARTA HOUSING AND COMMUNITY DEVELOPMENT CORPORATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SPARTA HOUSING AND COMMUNITY DEVELOPMENT CORPORATION last file with the IRS?
The latest return in the IRS public files is the 990-N for 2023 for the year ended December 31, 2023.
Who is the principal officer of SPARTA HOUSING AND COMMUNITY DEVELOPMENT CORPORATION?
The 990-N for 2023 names Jim Payne.

Other nonprofits in SPARTA

All nonprofits in SPARTA · Tennessee · Housing and shelter