Overview
Jeff focuses his practice on helping clients utilize tax exemptions and tax incentives. A substantial portion of Jeff's practice relates to tax-exempt bonds, including issues related to governmental bonds, private activity bonds, arbitrage, and private business use. In addition, he regularly works with affordable housing developers utilizing Low Income Housing Tax Credits, nonprofit organizations, businesses utilizing targeted tax incentives such as the Employee Retention Credit, and with businesses seeking to locate or expand in South Carolina and take advantage of economic development incentives.
Jeff has substantial experience in federal and state tax controversy matters and represents clients who are being audited by the Internal Revenue Service (IRS) and the South Carolina Department of Revenue (DOR).
Experience
- Agency Completes $1.3 Billion Bond Transaction
- Represent developers in connection with affordable housing projects utilizing federal Low Income Housing Tax Credits and state Low Income Housing Tax Credits, including competitive 9%projects and 4% projects financed by tax-exempt bonds
- Secured property tax exemptions for affordable housing projects
- Planning and implementing a conservation easement donation for property situated within a high-end residential development, valued at more than $25 million
- Planning and implementing a conservation easement donation on 15,000+ acres of timber land
- Successfully obtained tax-exempt status for organizations with cumulative assets exceeding $500 million
- Successfully defended IRS attempt to impose transferee liability on selling shareholders in Midco transaction
Honors & Recognitions
- Listed in The Best Lawyers in America®:️ Tax Law since 2022; Corporate Law since 2024; Economic Development Law since 2025
- Listed, South Carolina Super Lawyers, "Rising Star" in Tax (2014-2018, 2020)
- Columbia Business Monthly, "Legal Elite," Tax and Estate (2020)
- CALI Award - Partnership Tax, University of South Carolina
- CALI Award - Income Tax, University of South Carolina
- Book Award - Civil Tax Procedure, University of Florida
Newsroom
News
Speaking Engagements
Events
Articles
Blog Posts
Professional & Community
Civic Activities
- Chair, Midlands Housing Trust Fund Board of Directors (2014-present)
Professional Activities
- Past President, Tax Law Section Council, South Carolina Bar
- Member, Tax Committee, South Carolina Chamber of Commerce
- Member, National Association of Bond Lawyers
Paralegal/Assistant
Legal Practice Assistant
Jennifer Rath
(803) 753-3311
jrath@burr.com