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Meet Our Professionals

Emily S. Luther

Columbia | 803.253.6841
Fax | 803.255.8017

Emily Luther helps clients secure the financing they need to build infrastructure. Her clients include counties, cities, school districts, charter schools, and private colleges, as well as developers, manufacturers, financial institutions, and other private sector clients. She has advised on capital financing for a broad variety of projects, including water and sewer facilities, affordable housing developments, economic development sites, educational and health care facilities, and manufacturing plants. She also advises and assists nonprofit and tax-exempt organizations with federal and state tax and corporate law compliance.

Emily graduated from Wofford College with a Bachelor of Arts in government and economics, and an emphasis in political theory. She received her law degree from the University of South Carolina and her master's in taxation law (LLM) from New York University. She is admitted to practice law in South Carolina. Prior to attending NYU, she clerked for Parker Poe on the Public Finance Team for two years during law school.

Representative Experience

  • Assisted governmental and nonprofit entities, including private colleges and charter schools, in the issuance of bonds and other instruments to fund capital projects and operating expenses.
  • Counseled nonprofit entities on organizational and operational questions and processes.
  • Counseled nonprofit entities in applying for and compliance with tax-exempt status under the Internal Revenue Code.
  • Represented governmental clients and private industry regarding the use of South Carolina's tax-exempt bond program.
  • Advised counties in all aspects of economic development, including the creation of multi-county industrial parks and negotiation of the fee-in-lieu of tax (FILOT) incentives.
  • Represented investment banks and other financial institutions in conjunction with the underwriting of publicly sold tax-exempt securities, including the securities law aspects of those transactions.
  • Counseled banks in connection with the purchase of tax-exempt, bank-qualified securities from local governmental issuers, including special purpose districts.
  • Consulted with private industry concerning South Carolina property tax law.
  • Advised from various sides of new markets tax credit transactions in South Carolina and other states.

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Honors & Awards

  • Columbia Regional Business Report's 40 Under 40, 2024
  • Columbia Business Monthly's SC Women in Business Award, 2023; "Legal Elite" in Corporate and M&A Law and Tax and Estate Planning Law, 2019; Best and Brightest 35 and Under, 2016
  • Leadership South Carolina, Graduate
  • Order of the Wig and Robe
  • Order of the Coif
  • Phi Beta Kappa


  • South Carolina Philharmonic, Board of Directors, 2018-present; President-Elect, 2022-2023; President, 2023-present
  • South Carolina Women's Affordable Housing Network (WAHN), Board Member, 2023-present
  • Junior League of Columbia, Past Member