Ray Burroughs

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Raymond “Ray” Burroughs is a tax and commercial transaction attorney who focuses on developing, solving, and implementing efficient strategies for nonprofit organizations, corporations, partnerships, limited liability companies, and high-net worth individuals in all aspects of state and federal taxation. His experience includes business formations, reorganizations, mergers, acquisitions, and exit strategies. Ray concentrates on commercial, higher education, and government technology systems and products in the areas of Health IT solutions, data exchanges, privacy, and cyber security.

Along with his J.D., Ray has a Masters in Accountancy from the College of Charleston and an LL.M. in Taxation from New York University School of Law. He is also a Certified Fraud Examiner. In addition to the private practice of law, Ray has held legal, accounting, and transactional positions in leading international investment funds, has engaged in business management and competitive contract awards for companies within the national security realm, and has assisted various specialized cyber risk management companies throughout the development life cycle. 


  • South Carolina Bar
  • Certified Fraud Examiner


  • LL.M, New York University School of Law
  • J.D., University of South Carolina School of Law
  • M.S., Accounting, College of Charleston
  • B.S. (International Business), College of Charleston
  • B.A. (History), College of Charleston

Professional/Civic Activities

  • South Carolina Tax Section of the South Carolina Bar, Council Member (Past)
  • Charleston Tax Council, Member (Past President, Vice-President, Secretary and Treasurer)
  • Charleston Tax Roundtable, Member
  • Charleston County Medical Society Foundation, Past Board Member
  • Charleston Legal Elite
  • The Nemesis Project, Founder


  • South Carolina Journal of International Law and Business: Sarbanes-Oxleyand Its Progeny
  • South Carolina Young Lawyer: Unintended Consequences: New Short Seller Rules Undermine American Markets
  • South Carolina Tax Reports: Section 83 Revisited: Basic Considerations and an Example