Georgia Association of Homes
and Services for Children
as a public service.
http://www.gahsc.org
Normer Adams, Editor
___________________________________
Welfare Watch - November 9, 2010 - The Georgia Supreme Court Decision Impacts Great Many Non-profits
In a case widely watched by non-profits all over Georgia, the Georgia Supreme Court ruled in favor of Nuci Phillip Memorial Foundation. The Nuci Foundation owns and operates a facility called Nuci's Space, which provides a healthy, safe place for the Athens community where musicians and others may come to seek help for anxiety, depression or other emotional disorders.
The Athen-Clark County Board of Tax Assessors had determined that the Nuci Foundation was not eligible for a property tax exemption, because it did not use the property exclusively in furtherance of its charitable pursuits, as required by OCCA 48-5-41(d)(2). They said, since the Foundation rents out rehearsal space as well as space for private birthday parties and wedding receptions, the Foundation does not use it's property exclusively for charitable pursuits..
Nuci argued that exempt organizations are allowed by law to use the property, if it is used to raise income exclusively for charitable purposes and maintaining the property.
A negative ruling by the Courts would have had major implications for many non-profits in Georgia, who use their properties to raise income for their charitable purposes.
Welfare Watch, an email newsletter of the
Georgia
Association of Homes
and Services for Children
as a public service.
http://www.gahsc.org
Normer Adams, Editor
___________________________________
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