Several years ago, members of the Summerall Family celebrated the dedication of the Jack Summerall Community Center in Baxley, Ga. Members shown include (I. to r.) the late, Elaine Brown, the late Jacquelyn Johnson, Cynthia Calloway, Lucinda Webb-Allen, the late Bill Shepard and the late Mildred Shepard. The Summerall family reunion presents scholarships to its members, but also formed a corporation that is building a new home for the community center.
"It's a great thing for our young people to know that they have the support of their family," Stephens-El says. "They need to know they have the backing of their community and
the backing of their family."
The family contacted attorney Olivia H. Stoner, who specializes in creating generational wealth. Stoner explained to the family the process of establishing a scholarship corporation and other charitable nonprofit organizations. The IRS heavily regulates non-profit organizations, so a form must be submitted and approved; an organization can be incorporated only after all IRS qualifications are met. Once incorporated, the money received cannot be awarded only to family members but must be made available to the public. Family members benefit when they donate money toward the scholarship fund because they receive tax breaks, but there is also the benefit of the scholarship award that carries the family name.
"[The Lowe Family's] objective was to create a nonprofit, private foundation to provide scholarships, not just for themselves, but as a symbol of legacy from the family," Stoner says.
There are many other families who have ideas similar to the Lowes. The Jack & Mariah Summerall Family Gathering is a reunion held in Baxley, Ga. (Appling County), by the descendants of former slaves Jack and Mariah Summerall.