As an attorney in Nexsen Pruet's Tax Group, Jim Rourke 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. In addition to his primary focus, Jim regularly advises public charities, supporting organizations, private foundations, trade associations, social clubs, fraternal organizations, and cooperatives in applying for, receiving, and maintaining their exempt status. Additionally, Jim routinely works with exempt organizations regarding state property tax, admissions tax, and sales tax issues, and regularly assists clients in the sale and acquisition of exempt property to and from both for-profit and non-profit entities. Jim also has assisted in securing reinstatement of revoked and dissolved organizations at both the federal and state level.
1230 Main Street, Suite 700
Columbia, SC 29201