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Null’s Space faces legal battles
By GRACE MORRIS
Thk Red & Black
The Supreme Court of Georgia
heard oral arguments June 8 in
regards to the nonprofit status of
Null's Space, an Athens mental
health resource center and musi
cians' practice facility.
Although the local charity set out
to combat depression and benefit
struggling musicians in the Classic
City, its 5-year battle for property tax
exemption will set the precedent for
interpretation of a 2007 amendment
regarding nonprofit taxpayers
throughout Georgia.
The amendment in question
exempts nonprofit organizations
from property taxes even if some
part of their property has been used
to generate commercial revenue.
As stated in the Official Code of
Georgia, the exemption hinges on
the condition that the revenue be
used “exclusively for the operation of
that charitable institution.”
“We’d been refused exemption
back in 2005 and didn’t appeal it, so
after the referendum in 2007, we
applied for it again,” Null's Space
Executive Director Bob Sleppy said.
The Athens-Clarke County Board
of Tax Assessors, or BOA, once again
refused the request on grounds that
Nugi’s Space rents rooms for private
parties unrelated to its charity work.
When the Board of Equalization
approved the charity’s tax exemp
tion, the BOA decided to sue in
opposition.
“It’s easy for the county to paint
us as a private musicians' club
because they’ve never come down
here,” Sleppy said of the board's
decision to sue.
Nugi’s Space has its roots in the
Nugi Phillips Memorial Foundation,
formed in 2002 by the Phillips family
after 22-year-old Nugi Phillips' battle
with depression ended in suicide.
The center is dedicated to provid
ing counseling and solutions to peo
ple suffering from mental ailments
such as depression and anxiety.
Although members of the BOA
have yet to stop by Nugi’s Space,
they did pay a visit to the state
Supreme Court recently after their
victory in the Court of Appeals was
brought into question.
Nugi’s Space learned its lesson
Dorm thief pilfers
SEC ring, flip-flops
By KELSEY BYRD
The Red & Buck
Football campers at the
University are used to fum
bles and touchdowns, but
they got some experience
with foul play after an
unknown individual filched
thousands of dollars worth
of their possessions June 6
from Russell Hall.
“Basically, people left
valuables in their rooms
and left,” University Police
Lieutenant Eric Dellinger
said. “Some of them said
their rooms were locked,
and others were unsure.”
Kenneth Veal, a
University alumnus who
was coaching at the camp
for 8- to 18-year-olds,
brought his 2002 SEC
championship ring and
University graduation ring
to the camp.
“They were in a Brinks
Security Lockbox on the
shelf by the mirror,” Veal
said. “I left the door locked
and dead-bolted but was
told by a person at the
front desk that some of the
door locks are old and
don’t lock well.”
When Veal returned
from the camp, he said he
initially didn’t notice any
thing was out of place.
“It wasn’t until I heard
other campers talking
about it that I went and
checked my room and
found it gone,” Veal said.
He valued his rings at
about $6,000 total.
“Those rings I probably
won’t ever get back," Veal
said. “Whoever sells them
has a world of trouble com
ing to them because they
have my name on them,
and the police are look
ing.”
The other victims, all
campers, reported various
electronic equipment miss
ing, including various cell
phones and MP3 players.
Also reported stolen
were a sports watch, a pair
of white Nike fiip-fiops and
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LAURA MCCRANIE I Tn Kiu * Hi*. *
A Null’s Space, on the comer of Baldwin and Oconee streets, is
at the center of a debate on the nature of nonprofits in Georgia.
after failing to appeal its refusal in
2005, and this time it was prepared
to challenge any opposition to its
nonprofit financial status.
While one nonprofit’s will to fight
may not have been enough to elicit a
Supreme Court hearing, the support
of 1,200 other nonprofits was.
The Georgia Center for Nonprofits,
an organization that represents these
enumerated charities, decided to file
a brief of appeal on Nugi’s Space’s
behalf. GCN has a vested interest in
the case because “the outcome may
dramatically impact the ability of
many not-for-profit organization
members of GCN to quality for prop
erty tax exemptions, and in turn,
may jeopardize their ability to con
tinue their charitable mission, opera
tions and financial viability,” GCN’s
brief stated.
“Other nonprofits had only con
tacted us informally, because if you
keep your nose out of it they won’t
come after you,” Sleppy said. "That's
why it was so nice to get {GCN’s]
support, because they can represent
everyone in one brief.”
The voluntary support of GCN
raised the stakes, making this case
two pairs of black Nike
socks, making the total
monetary value of stolen
items nearly SB,OOO.
“I believe it’s one of the
campers, because as a desk
clerk I watch to make sure
no creepers come through,”
said Alex Snyder, a Russell
Hall front desk clerk.
DJ Haynes, a desk clerk
at Creswell, said he also
believed the culprit to be a
camper
“The only thing you can
do is always lock your
doors and hide your valu
ables,” said Frank Jordan,
another Creswell front
desk clerk.
Veal said he hopes this
year’s events will not scare
away future football camp
participants.
“I love UGA,” he said.
“I’m a graduate from here
and hopefully this won’t
deter parents from send
ing their kids back to the
camp.”
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as much about the future of nonprof
its' in the state of Georgia as about
Nugi’s Space itself.
BOA attorney William Berryman
Jr. said he did not know what the
outcome of last week’s trial could
mean for Georgia charities.
“We are only focused on the facts
of this specific case and our interpre
tation of the law, but there is concern
that the court could allow more
property tax exemptions,” he said.
Berryman expressed the county’s
concern that nonprofit organizations
may buy significant amounts of for
merly taxable property if the court
sides with Nugi’s Space. •
The prosecution focused its
opposing arguments not only on the
rented commercial space but also on
the alcohol sold there, drawing Nugi’s
Space’s character as a suicide pre
vention charity into question.
Sleppy, however, said alcohol sales
are a norm during fundraising, de
fending it as a common practice.
“People expect to come and look
at art and drink a glass of wine,” he
said. “It all comes down to the motive
of what you’re doing and why you’re
doing it.”
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