W. Carter Bates III











Carter Bates has successfully represented clients for over 35 years in the areas of tax, business, tax-exempt organizations, and estate and asset protection planning. He practices in both the Macon and Atlanta offices.

Carter and his wife, Thayer, are very active in the Macon community. Their primary focus is on ministries through Ingleside Baptist Church. Over the last 15 years, Carter has helped organize and lead church mission trips to Peru and Southeast Asia involving many Ingleside members and friends. 

Practice Areas

Professional Organizations/Activities

  • SunTrust Bank, Middle Georgia, Board of Directors, 1999-2003
  • Covenant Care Services, Board of Directors, 1995-2003 (Chairman)
  • First Presbyterian Day School, Board of Directors, 1998-2002
  • Macon Downtown Council, Board of Directors, 1994-1998 (Chairman)
  • Medcen Foundation, Board of Directors, 1992-2000 (Chairman)
  • Community Foundation of Central Georgia, Board of Directors, 2002-2008 (Development Committee Chairman and Past Chairman of Professional Advisory Council)
  • Central Georgia Senior Health (“Carlyle Place”), Board of Directors, 1996-2008 (Chairman)
  • Investment Committee, Navicent Health 1997 to present (Co-Chairman)
  • State of Georgia, Board of Accountancy, Member 2005-2008
  • State Bank & Trust, Board of Directors, 2009-2013
  • Ingleside Baptist Church, Board of Overseers, 2001-2008 (Chairman)
  • Atlanta Tax Forum, 1987-1990
  • Macon Estate Planning Council, 1991 to 2007
  • Atlanta Estate Planning Council, 2008 to present
  • Macon Bar Association
  • State Bar of Georgia, Fiduciary Law Section
  • The American College of Trust and Estate Counsel, 2007 to present (Estate and Gift Tax Committee, 2008 to 2012)
  • Adjunct Professor,Taxation, Walter F. George School of Law, Mercer University, 2003 to 2012

Awards + Recognitions

  • Rated by Super Lawyers® as Top Estate Planning & Probate Attorney in Macon, GA 


  • University of Georgia (B.A., 1979)
  • Mercer University (J.D., cum laude, 1982)
  • New York University (LL.M. in Taxation, 1983). Phi Kappa Phi; Phi Delta Phi, Kappa Alpha Order
  • Brainerd Currie Honor Society
  • Mercer Law Review 1980-82 (Associate Editor: 1981-1982)


  • Georgia, 1982
  • U.S. Tax Court

Administrative/Legal Assistant Contact

Name: Kathy Marcott
Title: Legal Assistant
Phone: 478.749.9925

Name: Ginger Pritchett 
Title: Legal Assistant
Phone: 404.978.7763

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