David R. Cook Jr.


David practices in the following areas of law.  Click on the appropriate link to view more information about each practice area.

Practice Areas

Business, Corporate, and Commercial

Construction and Procurement Law

Cooperative Law and Taxation

Rural Utilities Law

Energy Construction

Education and Credentials

David received his Juris Doctor from Mercer University, Walter F. George School of Law, Macon, Georgia in May 2005. In law school, David received awards for winning the American Association of Attorney-Certified Public Accountants’ national essay contest; achieving the highest grade in Partnership Taxation; and the Dean’s List. David received his Masters of Science in Accounting from Georgia College and State University. He received his Bachelor of Business Administration in Accounting from Mercer University. He passed the Georgia C.P.A. Exam, scored 93rd percentile on the National ETS Business Exam, and received the Baptist Student Achievement Award. After law school, David worked for Deloitte Tax L.L.P. as an International Tax Consultant for large multi-national companies.

Professional and Personal Associations

  • Certifications
    • Georgia State Bar, Member
    • Georgia Certified Public Accountant, Inactive Member
  • Associations
    • American Bar Association, Member
    • American Institute of Certified Public Accountants, Member
    • Atlanta Bar Association, Member; Construction Law Section Board Member (2015 – Present) and Secretary (2017 – Present)
    • Construction Financial Management Association, Associate Member
    • Electric Cooperative Bar Association, Member and State Liaison for Georgia
    • Georgia EMC Counsel Association, Member and Past President 2015-2016
    • Independent Electrical Contractors, Partner Member
    • Local Government Section, Georgia Bar
    • Mercer Law Young Alumni Council, Member, Treasurer
    • National Telephone Cooperative Association (NTCA – The Rural Broadband Association), Associate Member & Legal Committee Member
  • Court Admissions
    • All Georgia State Courts
    • All Georgia Federal Courts
    • United States Tax Court

David is married with three children.  He enjoys spending time with family and playing and coaching soccer.  He was born and raised in Waycross and is a life-long Georgian.

News Featuring David R. Cook Jr.

Tax Reform Act Impacts Cooperatives, Part III: Executive Compensation

Part III of the series on the impact of tax reform on cooperatives continues the prior part’s focus on tax-exempt organizations, including Section 501(c)(12) electric, telephone, and telecommunications cooperatives.  This part discusses a tax imposed on excess executive compensation. On December 22, 2017, Congress’ new tax reform bill became law as Public Law 115-97 (the

N-2018-15: New Clean Renewable Energy Bonds

Notice 2018-15 provides that the IRS shall not process applications for, or issue allocations of, the remaining unused authority to issue new clean renewable energy bonds under § 54C of the Internal Revenue Code (the Code) under Notice 2015-12, 2015-10 I.R.B. 700, and Notice 2017-66, 2017-45 I.R.B. 487.  Section 54C of the Code was repealed