Dru Stevenson, Professor of Law

Video Overview This lecture provides an overview of the Unrelated Business Income Tax (UBIT) , specifically tailored for a Law School course on Nonprofit Incorporations . It covers the definition of unrelated trade or business, the risks to 501(c)(3) status, and common statutory exemptions. Key Concepts Covered Definition: Income from a trade or business that is regularly carried on and not substantially related to the organization's exempt purpose. Statutory Exemptions: Volunteer labor, thrift shops, and convenience-based activities (e.g., hospital gift shops). Passive Income: Treatment of dividends, royalties, and real estate rent. Compliance: Thresholds for filing IRS Form 990-T and the current corporate tax rate of 21%. Video Chapters 0:00 - Introduction to UBIT 0:27 - Defining Unrelated Business Income 2:51 - When is Income Considered Unrelated? 3:33 - IRS Factors & Red Flags 4:37 - Examples: Environmental Kits vs. Halfway Houses 7:14 - Statutory Exemptions: Volunt...

On April 20, 2026, I participated in a virtual session hosted by Texas Gun Sense featuring Dr. Brian H. Williams , a trauma surgeon and former health policy advisor to Senator Chris Murphy. The discussion centered on the clinical realities of firearm trauma and the administrative hurdles to effective policy. Here is a screenshot of what I shared on LinkedIn while I was watching it: Professor Dru Stevenson was participating in the Texas Gun Sense webinar with Dr. Brian H. Williams. Two specific areas of the discussion warrant particular attention for researchers and policy analysts, and I now turn to these topics. 1. The Disparity in Pediatric Mortality Milestones A significant portion of the presentation addressed the recent shift in national statistics. While it is widely reported that 2020 was the year firearms became the leading cause of death for all American children and adolescents, Dr. Williams highlighted a deeper chronological disparity. For Black children and teens , firearm...

I submitted a new article manuscript to about 70 law reviews on April 9, and I am still waiting anxiously for a publication offer! In the last few years, I have been submitting at the very end of the Spring submission cycle, because I think it is a less crowded field than in February or March, and the journals that still have spots to fill will actually read my manuscript. Still, the period of waiting for an offer is certainly nerve-wracking!  The manuscript analyzes the long-dormant administrative relief mechanism under 18 U.S.C. § 925(c) and offers a new framework for a Department of Justice 'discretionary restoration' program that complies with recent Supreme Court Second Amendment jurisprudence. To learn more about my scholarship, publications, and academic profile, visit my Identity Page : https://drustevenson.blogspot.com/p/about-professor-dru-stevenson-identity.html (drustevenson.blogspot.com in Bing)

Legal Analysis: NRA v. NRA Foundation (2026) Entity Overview Plaintiff: National Rifle Association of America Inc. (NRA) Defendant: NRA Foundation Inc. (The "Foundation") Court: U.S. District Court for the District of Columbia Case Number: 1:26-cv-00015 Subject Matter: Intellectual Property, Nonprofit Governance, Breach of Contract Core Legal Issues & Claims The litigation centers on the NRA’s attempt to sever the Foundation's use of its intellectual property following an internal leadership schism . Trademark Infringement & Unfair Competition: NRA asserts it has revoked the 1990 consent allowing the Foundation to use the "NRA" mark . Ultra Vires Violations: NRA alleges the Foundation violated its own organizational documents by stripping the NRA board of its right to appoint trustees . Breach of Charitable Trust: Allegations that Foundation leaders threatened to misuse approximately $160 million in donor funds . Fiduciary Misconduct Context: T...

ABA Formal Opinion 522 (2026): Lawyer’s Duty to Disclose Judicial Disqualification Information — Summary, Analysis, and Context Date: April 2026 Author: Drury D. Stevenson, Professor of Law (Professional Responsibility) Overview of ABA Formal Opinion 522 The American Bar Association’s Standing Committee on Ethics and Professional Responsibility released Formal Opinion 522 on April 8, 2026. The opinion clarifies a lawyer’s ethical obligations when the lawyer possesses information that could reasonably require a judge’s recusal or disqualification . The core message: If a lawyer knows information that would likely trigger a judge’s disqualification, the lawyer has an affirmative duty to disclose it — unless doing so would violate Model Rule 1.6 confidentiality. Key Ethical Rules Interpreted Model Rule 8.4(d) Lawyers must not engage in conduct “prejudicial to the administration of justice.” Opinion 522 frames nondisclosure of known judicial conflicts as potentially prejudic...

  Executive Summary & Research Scope This entry serves as a digital index for the article "Restoration of Federal Firearms Rights: The DOJ’s Administrative Revival of § 925(c)" by Drury D. Stevenson (Vinson & Elkins Research Professor, South Texas College of Law Houston). The research provides a 64-page comprehensive analysis of the Department of Justice’s (DOJ) 2025 strategic maneuver to reanimate the "relief from disabilities" program . Core Legal Subject : 18 U.S.C. § 925(c) and its intersection with the felon-in-possession ban under 18 U.S.C. § 922(g)(1) . Institutional Context : Analysis of the Office of the Pardon Attorney (OPA) assuming functions previously sub-delegated to the ATF . Primary Legal Thesis : An administrative remedy offers a superior, data-driven alternative to the unpredictability of judicial "as-applied" Second Amendment challenges following the Bruen and Rahimi decisions . Key Data Entities & Thematic Domains Machi...