Jon B. Sparkman

After more than 30 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 non-profit organizations and businesses, as economics and taxes affect every industry sector and impact many decisions that an organization faces. 

In particular, I 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 education, healthcare, religious, developmental disability, social services, and arts sectors.
 
I also enjoy counseling business clients to help them grow while managing risks. Many of those risks have tax aspects and result in my helping them with tax planning and advising them on strategies to accomplish their goals in the most tax efficient way. Sometimes clients need help with an audit by the by the New Hampshire Department of Revenue Administration which administers New Hampshire’s unique tax system, a topic on which I regularly present continuing education programs for CPAs.
 
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.
 
In 2022 my family celebrated the 100^th anniversary of the big white barn that my great grandfather built. While it is in need of repair after all these years, it is still standing and, I am happy to report, it is still in the family.  

Representative Matters

• Representation of a charitable educational institution in it re-aligning its mission due to severe economic displacement resulting from the COVID-19 pandemic.
• Representation of a cooperative wholesaler in its governance and organizational matters.
• Representation of a charitable social service organization in affiliation with a service provider in reaction to changing regulations. 
• Representation of taxpayers under audit by the New Hampshire Department of Revenue Administration challenging the tax impact of the sale of their business and liquidation of proceeds.

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

• “2022 Developments in New Hampshire Taxation”, January 2023
• Top New Hampshire Tax Traps under Business Taxes, June 2022
• “2021 Developments in New Hampshire Taxation”, January 2022
• New Hampshire Taxation of Multistate Businesses, December 2021
• “2020 Developments in New Hampshire Taxation”, January 2021
• New Hampshire Taxation of Multistate Businesses, December 2020
• New Hampshire Tax Forum, November 2020
• “2019 Developments in New Hampshire Taxation”, January 2020
• “2018 Developments in New Hampshire Taxation”, January 2019
• "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, 2013-2023
• The Wilds Christian Association, Inc., Director
• New Hampshire Business and Industry Association, Director, 2018-2023