The brick structure with three awnings is the old Irvin General Merchandise Store, which is listed on the National Register of Historic Places. Built by G. B. Irvin around 1904, it was the retail center of Cornelia in its heyday. It had frontage on Irvin and Hodges Streets. The Belk Company bought the building in 1940 and added a new facade, which was rehabilitated to its earlier appearance in the early 1980s.
Cornelia Commercial Historic District, National Register of Historic Places