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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 57-6148092

PAULEY SWAMP COMMUNITY CEMETARY TR

Also known as SMART CLARENCE TTEE

Tax-exempt (reinstated) · CONWAY, SC 29527

Address and contacts

Address (IRS master file)
2875 PEE DEE HWY, CONWAY, SC 29527-7450
In care of
% CLARENCE SMART
Mailing address (990-N for 2025)
2875 Pee Dee Highway, Conway SC 29527
Principal officer (990-N for 2025)
Jamie Graham, 540 Fox Chase Dr, Conway SC 29527

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, 2026990-N on file
2024December 31, 2024May 15, 2025Check at the IRS
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-N for PAULEY SWAMP COMMUNITY CEMETARY TR

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
57-6148092
Tax-exempt status
501(c)(13): Cemetery company
Donations deductible (Pub 78)
Organization other than a public charity or private foundation
Exempt since
2013
Accounting year ends
December
Files
Form 990-N (e-Postcard)

Revocation and reinstatement

Exemption revoked
May 15, 2011
Posted by the IRS
February 22, 2012
Reinstated
Effective July 15, 2012

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 2025
Officer: Jamie Graham
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: James Graham
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: CLARENCE W SMART
December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Clarence Smart
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Clarence Smart
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 57-6148092).

Questions about PAULEY SWAMP COMMUNITY CEMETARY TR

What is the EIN of PAULEY SWAMP COMMUNITY CEMETARY TR?
The employer identification number (EIN) of PAULEY SWAMP COMMUNITY CEMETARY TR is 57-6148092.
Is PAULEY SWAMP COMMUNITY CEMETARY TR tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective July 15, 2012.
Are donations to PAULEY SWAMP COMMUNITY CEMETARY TR tax-deductible?
Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
Which annual return does PAULEY SWAMP COMMUNITY CEMETARY TR file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of PAULEY SWAMP COMMUNITY CEMETARY TR due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did PAULEY SWAMP COMMUNITY CEMETARY TR last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of PAULEY SWAMP COMMUNITY CEMETARY TR?
The 990-N for 2025 names Jamie Graham.

Other nonprofits in CONWAY

All nonprofits in CONWAY · South Carolina · Mutual and membership benefit