James P. Rourke: Lawyer with Nexsen Pruet, LLC

James P. Rourke

Columbia,  SC  U.S.A.

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Experience & Credentials

Practice Areas

  • Employee Compensation & Benefits
  • Tax Law
  • Federal Taxation
  • State and Local Taxation
  • Tax Exempt Organizations
  • ERISA and Employee Benefits
University Harvard University, B.A., 2004
Law SchoolUniversity of South Carolina, J.D., 2010; New York University, LL.M., 2011
Admitted2010, South Carolina

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 employee benefits, Jim handles matters related to 401(k), profit sharing, pension and other qualified retirement plan administration, as well as the administration of insurance and other fringe benefits. Jim also advises clients with respect to nonqualified plans, including deferred compensation and phantom stock plans. Most recently, Jim has helped clients navigate the extensive regulatory network created by Health Care Reform under the Patient Protection and Affordable Care Act.

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 has regularly advises clients in the non-profit sector, counseling tax-exempt entities in applying for, receiving, and maintaining their exempt status. Additionally, Jim routinely works with other non-profits regarding property tax exemption issues that arise in sales and acquisitions.


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)

Speaking & Writing

Related Insights
South Carolina Supreme Court Rules on Tax Exemptions in Bodman v. South Carolina
May 8, 2013
Tax Alert: 'Medical Device Tax' Now in Effect
March 1, 2013
Exchange Notice to be Delivered to All Employees by October 1, 2013
September 18, 2013
Tax Alert: IRS Announces Further Restriction on One-IRA-Rollover-Per-Year Rule
March 31, 2014
Wheaton College Order Changes Landscape of Contraceptive Mandate for Religious Nonprofit Organizations
July 9, 2014
The Latest on Wellness Programs: EEOC Proposes Rule to Address Legal Hurdles Under the ADA
May 19, 2015
Supreme Court Upholds Affordable Care Act Subsidies
June 25, 2015


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.


•Tax Alert: IRS Announces Further Restriction on One-IRA-Rollover-Per-Year Rule, March 31, 2014

Exchange Notice to be Delivered to All Employees by October 1, 2013, September 18, 2013

Tax Alert - South Carolina Supreme Court Rules on Tax Exemptions in Bodman v. South Carolina, May 8, 2013

Tax Alert - “Medical Device Tax” Now in Effect, March 1, 2013

Employment Law Update - Patient Protection and Affordable Care Act: Upcoming Deadlines Require Employer Action, August 20, 2012

SALT Alert - Multi-state Taxpayers in South Carolina, Take Note, March 16, 2012 (co-authored with Rick Reames)

Federal Tax Consequences of State Economic Development Incentives, March 31, 2010 (co-authored with Burnet R. Maybank III)

Letters of Inconsistency: Southeast Resource Recovery, Inc. v. South Carolina Department of Health and Environmental Control and Local Loss of Landfill Development, 17 Se. Envtl. L.J. 397 (2009)

• 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

Outside Nexsen Pruet

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!

Reported CasesNotable: 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)

Documents by this lawyer on Martindale.com

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Supreme Court Upholds Affordable Care Act Subsidies
James P. Rourke, July 6, 2015
On Thursday June 25, the United States Supreme Court revealed its decision in King v. Burwell.

The Latest on Wellness Programs: EEOC Proposes Rule to Address Legal Hurdles Under the ADA
Suzanne G. Odom,James P. Rourke, June 24, 2015
Wait a minute. You mean to tell me that, even if I follow the guidance issued under the Health Insurance Portability and Accountability Act of 1996, as amended (HIPAA), in implementing a “legally-compliant” wellness program, I might still violate the Americans with Disabilities Act...
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Office Information

James P. Rourke

1230 Main Street, Suite 700
ColumbiaSC 29201


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