Nonprofit · EIN 86-2579191
HAROLD AND MARCELLA SMITH FOUNDATION
Tax-exempt · PAWLEYS ISL, SC 29585
Address and contacts
- Address (IRS master file)
- 113 WICKHAM CT, PAWLEYS ISL, SC 29585-6081
- In care of
- % HAROLD W SMITH
- Mailing address (990-N for 2023)
- 113 WICKHAM CT, PAWLEYS ISL SC 295856081
- Principal officer (990-N for 2023)
- Harold Smith, 113 Wickham Court, Pawleys Island SC 29585
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 86-2579191
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A12)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2023 Officer: Harold Smith | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Harold Smith | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about HAROLD AND MARCELLA SMITH FOUNDATION
- What is the EIN of HAROLD AND MARCELLA SMITH FOUNDATION?
- The employer identification number (EIN) of HAROLD AND MARCELLA SMITH FOUNDATION is 86-2579191.
- Is HAROLD AND MARCELLA SMITH FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to HAROLD AND MARCELLA SMITH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAROLD AND MARCELLA SMITH FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of HAROLD AND MARCELLA SMITH FOUNDATION 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 HAROLD AND MARCELLA SMITH FOUNDATION 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 HAROLD AND MARCELLA SMITH FOUNDATION?
- The 990-N for 2023 names Harold Smith.
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