James advises nonprofit and tax-exempt organizations, institutions and private foundations on their various regulated concerns, including the design and structure of charitable, educational, scientific, literary, social welfare, issue advocacy, trade association, social club and fraternal group entities and programs as well as their domestic and international operations. He helps these and other clients obtain the necessary advance and follow-up approvals and rulings from the IRS to secure and maintain their valuable exemption from federal and local taxation. He also helps nonprofits plan for the availability of tax-deductible contributions and tax compliant fundraising activities. James advises governing boards of trustees and other directors concerning applicable regulatory, asset management, operational, fiduciary, compliance and fundraising standards for their organizations, and also helps design and structure  strategic alliances and joint ventures between nonprofits and for-profit entities.

In transactional matters, James concentrates on tax and tax-related aspects of commercial transactions, including partnerships and joint ventures, venture capital, and corporate mergers and acquisitions. He also advises corporate clients on taxation issues involving capital restructuring, asset sales, real estate, patent, trademark and intellectual property, international, insurance, bankruptcy, and general business matters.

James also counsels clients on tax considerations in employee benefits, executive compensation and ERISA. He has extensive experience with tax-qualified and nonqualified retirement (pension, profit-sharing, 401(k), money purchase, IRA and 403(b) tax-sheltered annuity) plans, as well as stock bonus, stock option and other incentive compensation arrangements, and makes sure they comply with all IRS and DOL requirements.

Individuals and families turn to James for advice on estate planning and trust administration, taking advantage of his years of experience with complex and rapidly changing federal, state and local estate and death tax implications. He designs and structures intra-family transfers of business and other closely-held assets through family partnerships and other vehicles, and sets up revocable and irrevocable trust arrangements for the transfer of business, real estate, insurance, personal residences and other assets.

Before joining Foley Hoag, James was associated with another major firm. Following law school graduation he served as Judicial Law Clerk to the Honorable U.W. Clemon, United States District Court for the Northern District of Alabama. Before entering law school James served as an intern in the Office of the Mayor for the City of Atlanta, Honorable Maynard Jackson.