Your eBriefcase

Welcome to the eBriefcase Management Center. This function allows you to compile selected pages to your personalized eBriefcase, where you may add to, delete or drag to reorder items. Once assembled, you can create a PDF of your eBriefcase. Click on the eBriefcase link at the top right of the page to open your collection of pages.

Jim Rourke

Associate

  • (T) 803.540.2030
  • (F) 803.727.1475
vcard
PDF
Overview

As an attorney in Nexsen Pruet’s Tax Group, Jim focuses his practice in two distinct areas: employee benefits and state and local tax.

In the area of state and local tax, Jim regularly represents both corporate and individual taxpayers through all stages of the audit process and resulting litigation before the Department of Revenue, Administrative Law Court, and state appellate courts. Jim has represented clients both challenging proposed assessments and seeking refunds in the areas of corporate tax, income tax, sales and use tax, admissions tax, state tax withholding, and property tax. Jim regularly represents both South Carolina and multinational corporations.

Jim also works closely with businesses to find and take advantage of tax credits at both the state and federal level.  He has experience with state infrastructure and other economic development incentives, as well as federal credits related to alternative energy and low income housing.  He has assisted in the representation of Fortune 500 companies at the Administrative Law Court, South Carolina Court of Appeals, and South Carolina Supreme Court.

More

Education
  • University of South Carolina, J.D., 2010
  • New York University, LL.M., 2011
  • Harvard University, B.A., 2004
Bar Admissions
  • South Carolina
Civic & Professional Memberships

Board of directors, Cooperative Ministry

Jim Recognized

Law School Recognitions include:

  • Order of the Coif, 2010
  • Order of the Wig and Robe, 2009-10
  • CALI Awards – Legal Writing, Veterans Rights Seminar (I) and Clinic (II)

Fairfield Waverly, LLC v. Dorchester Cnty. Assessor, 14-ALJ-17-0601-CC (S.C. Admin. Law Court filed Feb. 1, 2017) (ATI exemption).

Windsor Club, LLC v. Dorchester Cnty. Assessor, 14-ALJ-17-0602-CC (S.C. Admin. Law Court filed Feb. 1, 2017) (ATI exemption).

Bright-Meyers NA, LLC v. Aiken Cnty. Assessor, 16-ALJ-17-0253-CC (S.C. Admin. Law Court filed Jan. 23, 2017) (property valuation dispute).

Mead v. S.C. Dep’t of Rev., Opinion No. 5460 (S.C. Ct. App. Dec. 21, 2016) (Homestead Exemption)

Dish DBS Corp. and Affiliates v. S.C. Dep't of Rev., 14-ALJ-17-0285 (S.C. Admin. Law Court filed May 20, 2016) (SC apportionment of service provider based on income producing activity)

P.F. Chang's China Bistro, Inc. v. S.C. Dep't of Rev., 16-ALJ-17-0083-CC (S.C. Admin. Law Court filed May 23, 2016) (ABL license dispute)

Hunter-Gatherer Brewery, LLC v. S.C. Dep't of Rev., 16-ALJ-17-0031-CC (S.C. Admin Law Court filed May 2, 2016) (application for brewery license).

McInnis v. S.C. Dep't of Rev., 13-ALJ-17-04430-CC (S.C. Admin. Law Court filed January 22, 2016) (hobby loss case involving deductions for plane)

CarMax Auto Superstores West Coast, Inc. v. S.C. Dep’t of Revenue, Opinion No. 27474 (S.C. Dec. 23, 2014) (Amicus Curiae Brief filed on behalf of COST)

Retail Services & Systems, Inc., dba Total Wine & More v. S.C. Dep’t of Rev. and ABC Stores of South Carolina, Docket No. 2014-CP-02-00259 (constitutionality of South Carolina alcohol licensing statutes)

Frank R. Mead III v. Beaufort Cnty. Assessor, 13-ALJ-17-0585-CC (S.C. Admin. Law Court filed Aug. 19, 2014) (Property Taxes, Homestead Exemption)

Overview

Jim stays abreast of developments that impact employee benefits and state and local taxation.  He enjoys sharing what he learns by speaking and writing as often as possible.

Publications

In addition to the Insights above, Jim as also authored:

Speaking

  • Presenter, Nexsen Pruet Nonprofit Symposium, "IRS Quid Pro Quo and Substantiation Rules" February 24, 2017

  • Presenter, Nexsen Pruet Retail and Commercial Project Development Seminar, "ATI Exemption" February 17, 2017

  • Webinar - "Implications of the Changing Administration on Employment and Labor Law" February 8, 2017

  • "The Main Duties of a Plan Sponsor" - January 19, 2017

  • Presenter at Oct. 2016 SALT Seminar - "Circular 230 Update" and "2016 Attorney General Opinion Update" 

  • Webinar - "Benefits and Executive Compensation" - October 12, 2016

  • "401(k) Plans: A new Landscape Today" presentation - October 4-5, 2016

  • Presenter, Nexsen Pruet Employment Law Quarterly Breakfast Briefing, Topic - PPACA: Lessons from Several Months of Full Implementation, May 3, 2016 (South Carolina) and May 10, 2016 (North Carolina)

  • "Monetizing Tax Credits," Economic Development Fundamentals Seminar, April 8, 2016

  • Presenter, Nexsen Pruet SALT Seminar, Topics: Attorney General Opinion Update, Ethics Circular 230, October 2, 2015

  • "PPACA Reporting Requirements," Government Financial Officers Association of South Carolina, May 4, 2015

  • "Wellness Programs and the ACA," McLaughlin, Smoak & Clarke InFORUM Presentation, April 16, 2015

  • “Sales Tax Issues Related to Sales of Electricity," Annual Meeting of Electric Cooperative Office Managers & Accountants, March 13, 2015

  • “Federal and State Quid Pro Quo & Substantiation Rules," SC Bar CLE – South Carolina Nonprofit Corporate Practice Manual, February 5, 2015

  • "Federal & State Tax Issues for State Guard Members," South Carolina State Guard, January 10, 2015

  • “PPACA Update – Entering 2015,” Government Financial Officers Association of South Carolina, October 15, 2014

  • "Attorney General Opinion Update – 2013-14," SALT Seminar, October 3, 2014

  • "Medicare Tax on Real Estate Professionals," Realtors Association Seminar, May 23, 2014

  • “Effect of Affordable Care Act on Tax Exempt Entities,” Roundtable Discussion Presentation, March 2013

  • “PPACA Update,” Greenwood County Chamber of Commerce HR Update, November 19, 2013

  • “Attorney General Opinion Update – 2012-13”, SALT Seminar, November 8, 2013

  • “The Impact of Health Care Reform on Your Clients (and You),” South Carolina Association of CPAs (SCACPA), October 17, 2013

  • “Incentives for Real Estate Developers: Commercial, Retail, Tourism, Multi-Family,” SALT Seminar, October 5, 2012

  • “Selected Issues Regarding Spec Industrial Parks and Mega Sites,” Legal Update Presentation, June 8, 2012

Here is the only time you are likely to see the movie "Deliverance" referenced in an attorney biography:

Jim found his way to South Carolina by way of the Chattooga River (of Deliverance fame), where he worked as a whitewater rafting guide.  These days, he prefers the tranquility of the Midlands’ many blackwater rivers, where he can still be found many weekends.

In addition, Jim remains active with the Harvard Alumni Association, conducting admission interviews for prospective students and making presentations on behalf of the university. In July 2014, Jim accepted a three-year appointment with the South Carolina State Guard to serve as Captain in the State Guard’s Judge Advocate program, where he provides legal advice regarding exempt organization and other tax issues.

Prior to moving to South Carolina, Jim worked in the Public Affairs department of the Boston Red Sox for five years, and was lucky enough to be with the team for their World Series championship run in 2004.  Stop by and ask to see his World Series ring!

Jim Rourke main bio photoJim Rourke outside NP photo