Jon B. Sparkman

After more than 25 years of living in New Hampshire, I consider myself to be a New Englander. But my family roots are in the mid-west, where my great grandfather began a farm and built a big white barn. In the 1970s, when my grandfather passed away, the estate tax laws were so severe that we nearly lost the farm in order to pay the taxes. As a young boy, the possibility of losing our family’s farm sparked a desire in me to help people protect what is important to them. I wanted to make a difference in people’s lives, and becoming a lawyer seemed the best way to accomplish that goal. 
 
Fast forward to the present, and I continue to be driven by the goal of helping people fulfill their dreams and protect their hard-earned assets. My background as a CPA lends itself well to my legal work with businesses, non-profit organizations, and individuals, as taxes affect every industry sector and impact nearly all economic decisions that a business or individual makes. 

During my career at Devine Millimet, I have had the privilege of serving as the firm’s president, making a difference in the direction and operation of the firm, being integrally involved in managing all aspects of the firm’s operations, including finance, technology, marketing, facilities, and human resources. Serving the firm in this capacity forced me to sharpen my management skills and to direct the firm's continued growth. Serving as firm president was an exceedingly challenging and rewarding experience for me and helps me better understand what my clients – many of whom are running small to medium sized businesses – are up against. The combination of tax and CEO expertise helps me walk in my clients’ shoes as I craft legal solutions for them.
  
I enjoy counseling business clients to help them grow while managing risks. I also enjoy working with non-profit organizations to fulfill their charitable missions by assisting them in their organizational and internal governance, as well as their dealings with constituents and regulatory agencies. I regularly work with tax exempt entities in the healthcare, education, developmental disability, social services, and arts sectors.

My practice also includes helping businesses and individuals with tax planning and advising them on strategies to accomplish their goals in the most tax efficient way. I also help clients through audits by the New Hampshire Department of Revenue Administration.
 
For many years I have been privileged to assist clients in the development of safe and affordable housing projects in New England, advising them on the federal low-income housing tax credit and the federal historic tax credit from both the developer's and the investor's perspectives. I love helping clients reduce their tax burdens while providing affordable housing to our communities.

On the personal side, my wife and I are members of Grace Bible Church in Dracut, Massachusetts, where I serve as an elder. The church has been a centerpiece of our personal and family lives and we are grateful to have been able to raise our four children there.
 
Come visit me at Devine Millimet – I’d love to show you the picture of the big white barn that my great grandfather built 95 years ago. The barn is in need of some repair after all these years, but it is still standing and, I am happy to report, it is still in the family. 

Representative Matters

• Representation of a developer of affordable housing for veterans in New Hampshire
• Representation of charitable social service organizations in acquisition of a complementary business line
• Representation of a New Hampshire health services organization in the refinancing and defeasance of its $29 million debt
• Representation of taxpayers under audit by the New Hampshire Department of Revenue Administration challenging their unitary business classification
• Representation of a leading New Hampshire hospital affliliation and joint ventures

Publications

• "FFCRA Establishes New Paid Sick Leave & Family Leave Rights and Employer’s Right to Receive Tax Credit," Devine Millimet E-Alert, March 18, 2020
• "2015 Summary of New Hampshire Taxes," July 29, 2015
• "Compensation conundrum continues," New Hampshire Business Review, August 9, 2013
• "Real Estate Holding Companies Beware," Business NH Magazine, June 2004

Speaking Engagements

• "2017 Developments in New Hampshire Taxation," January 2018
• "2016 Developments in New Hampshire Taxation," January 2017
• "New Hampshire Taxation of Businesses and Their Owners," June 21 & June 28, 2016
• "Economic NEXUS & NH Combined Reporting for Unitary Businesses," June 15, 2016
• "2015 Developments in New Hampshire Taxation," January 2016
• "New Hampshire Taxation of Businesses and Their Owners," June 12, June 23, August 26, 2015
• "2014 Developments in New Hampshire Taxation," January 2015
• "2013 Developments in New Hampshire Taxation," January 2014
• "New Hampshire Taxation of Businesses & Their Owners," Boston Tax Institute,  December 5, 2011, September 20, 2012, and June 12, 2013
• "Nexus - Jurisdictional Standard For Income Taxes", NH Society of CPAs, June 3, 2013
• "New Hampshire’s Unitary Business Principles And Combined Reporting Requirements", New Hampshire Society of CPAs, June 3, 2013
• "New Hampshire Compensation Deduction - Applicable Standards for 2010 and Post-2010 Taxable Periods," New Hampshire Society of CPAs, May 28, 2013
• "2012 Developments in New Hampshire Taxation," Devine Millimet & Branch, January 4 and 11, 2013

Community Involvement

• Grace Bible Church of Dracut, elder
• Greater Manchester Chamber of Commerce, legal counsel and director, 2012 - 2021
• New Hampshire Business Committee for the Arts, director
• The Wilds Christian Association, Inc., director
• New Hampshire Business and Industry Association, director