Meet Jonathan

Jonathan Moon is an associate in Haynsworth Sinkler Boyd’s Columbia office and focuses his practice on economic development and mergers and acquisitions.
 
Jonathan works with companies that are relocating to or expanding operations in South Carolina on a host of economic development incentives, including negotiating and drafting fee-in-lieu-of-tax (FILOT) agreements, structuring special source revenue credit (SSRC) arrangements, job development credits, job tax credits and state and local economic development grants. He also works with local governments on the administration of FILOT and SSRC arrangements.
 
Jonathan has experience navigating the competitive Federal tax credit process, including specifically the Section 48C tax credit application process, which was available to companies investing in new or upgraded “green-energy” manufacturing and industrial facilities.

As a member of the firm’s mergers and acquisitions team, he handles due diligence, document drafting and review, and supports clients through all stages of M&A transactions.

He also advises individuals on building and protecting their personal brands, offering strategic guidance in reviewing and negotiating social media influencer agreements, as well as a range of consulting contracts.
 
Before joining our firm, Jonathan was an M&A tax associate for a multinational accounting firm where he handled tax diligence, structuring and sales purchase agreement review for numerous acquisitions.
 
In law school, Jonathan served as a Managing Editor for the Journal of International Law and Business.

• University of South Carolina, J.D., cum laude, 2022
• University of Michigan, B.A., 2017

• South Carolina, 2022
• North Carolina, 2024
• Michigan, 2025

• Columbia Business Monthly "Legal Elite of the Midlands" Corporate Law - Mergers & Acquisitions (2025)

• South Carolina Bar, Young Lawyers Division
• Columbia Economics Club, Member

• "Building a Legacy: Legal Strategies for Family-Owned Businesses," Family Enterprise Institute of South Carolina Lunch and Learn, June 18, 2025
• “Green Energy Manufacturing Boost: Navigating the 48C Credit Application Process,” HSB Blog, May 28, 2024