A parachte became entangled in the horizontal stabilizer while the acft was maneuvering to drop the parachutists. The acft made a hard landing after the parachustist disengaged from the acft. The acft stabilizer spar was damaged in the encounter and the lack of elevator effectiveness affected the ability of the plt to properly flare the acft. The nose gear failed during the landing attempt. The cowling, prop and the fuselage was also damaged.