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Sonoran Pickleball and Recreations Centers, Inc. (SPARC) has filed its Articles of Incorporation as a non-profit organization with the Arizona Corporation Commission. Approval of the Articles is expected shortly. Once approved, SPARC will then file its application with the IRS to be approved as a 501(c)(3) charitable organization. Upon receiving that approval from the IRS, SPARC donations to SPARC will then be tax deductible.