Source: https://www.nexsenpruet.com/professionals/jim-rourke
Timestamp: 2019-04-19 21:06:08+00:00

Document:
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.
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. Jim has also helped clients navigate the extensive regulatory network created by Health Care Reform under the Patient Protection and Affordable Care Act.
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.
Most recently, Jim has handled a number of appeals deriving from preliminary calculations of proposed Employer Shared Responsibility Payments assessed under the Affordable Care Act. In many cases, Jim has been able to resolve these assessments with the IRS quickly and in an efficient and favorable manner.
Retail Services & Systems, Inc. v. S.C. Dep’t of Rev., 419 S.C. 469, 799 S.E.2d 665 (2017) (constitutionality of liquor license ownership limitation).
Books-A-Million v. S.C. Dep’t of Rev., 16-ALJ-17-0133 (S.C. Admin. Law Court filed June 6, 2017) (whether membership fees are subject to sales tax).
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).
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).
Tax Court to Exempt Orgs: Substantiate!
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.
Presenter at Oct. 2016 SALT Seminar - "Circular 230 Update" and "2016 Attorney General Opinion Update"
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!

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