Dru Stevenson, Professor of Law

Webinar Overview: Implementation Science in Practice On April 29, 2026, I attended the live webinar hosted by the Kaiser Permanente Center for Gun Violence Research and Education titled "It’s Not Just What You Do – It’s How You Do It: Implementation Science for Firearm Violence Prevention." The session featured experts from The Health Alliance for Violence Intervention (HAVI) and Lutheran Settlement House , including Lianne Fuino Estefan , Jessica Palardy , and Tom Simon as moderator. (Sydney Rolle-Stern was unable to join the webinar as planned). Sharing the live webinar presentation via LinkedIn to engage with the professional community on firearm violence prevention research. The discussion centered on implementation science —the study of methods to promote the systematic uptake of research findings into routine practice. The panelists examined why certain interventions succeed in controlled environments but face significant friction when scaled to diverse real-world s...

IRS Form 990 Filing Requirements for 501(c)(3) Nonprofits Introductory slide from my overview lecture explaining the Form 990 filing obligations for tax‑exempt nonprofit organizations, including annual reporting, compliance duties, and transparency requirement. This post highlights my latest short lecture video on the annual IRS filing requirements for tax‑exempt 501(c)(3) organizations , including the Form 990 series, public‑inspection rules, thresholds, exceptions, penalties, and automatic‑revocation risks. The video provides a concise overview for law students, nonprofit managers, and compliance professionals. Video: https://youtu.be/N-4sZLWfyBk Key Topics Covered in the Video Annual reporting obligations for tax‑exempt charities Form 990, Form 990‑EZ, Form 990‑N (e‑Postcard), and Form 990‑PF Filing thresholds based on gross receipts and assets Public‑inspection and transparency requirements Exceptions for churches and integrated auxiliaries Unrelated Business Income Tax (UBIT) and...

A brief record of my participation in the April 23, 2026 ABA CLE on SB 1362 and Anti‑ERPO laws, including strategic context, subject‑matter highlights, and metadata for indexing. Overview of Professional Activity On April 23, 2026, I participated in the American Bar Association (ABA) national webinar and Continuing Legal Education (CLE) program titled " SB 1362 and the Concerning Rise of Anti-ERPO Laws ." This event addressed the critical intersection of state-level preemption statutes and federal constitutional standards regarding Extreme Risk Protection Orders (ERPOs).  Law Professor Dru Stevenson’s LinkedIn announcement for the ABA CLE event "SB 1362 and the Concerning Rise of Anti-ERPO Laws," emphasizing the strategic shift toward legal community outreach. A presentation slide from the April 23, 2026, ABA webinar, outlining the legal framework of ERPOs, preemption statutes, and a technical deep dive into Texas SB 1362. Strategic Evolution of the CLE Strategy Th...

This post provides a technical summary and metadata for the article Siding with Goliath: NRA v. Vullo ,  published in the Brooklyn Law Review , Volume 91, Issue 2 (2026). Siding with Goliath: NRA v. Vullo , Dru Stevenson, Brooklyn Law Review , Vol. 91 (2026). Read the full article (brooklynworks.brooklaw.edu in Bing) . Abstract and Research Objectives The Supreme Court's 2024 decision in NRA v. Vullo addressed whether a state regulator’s communications with private entities constituted unconstitutional coercion. This research argues that the Court’s application of First Amendment precedent was misguided due to a failure to distinguish the specific oversight responsibilities of financial sector regulators. The article provides evidence-based analysis on: Governmental Chilling Effects: Evaluating the impact of personal liability on civil servant performance. Marginal Deterrence: Applying constitutional deterrence theory to administrative oversight. Corporate Reputational Risk: An...

On April 22, 2026, I participated in a virtual discourse hosted by Jennifer Mascia of The Trace , featuring Mark Barden (Co‑Founder of Sandy Hook Promise) and filmmaker Josh Seftel . The session focused on Seftel’s documentary All the Empty Rooms and the broader sociological impact of firearm‑related trauma in the United States. It was especially valuable to hear Seftel describe how he selected this project and approached its development and production. Mark Barden’s perspective—as a parent who lost a child in a school shooting—added a level of moral clarity and lived experience that is often missing from policy debates. His discussion of Sandy Hook Promise’s most impactful initiatives underscored the importance of sustained, evidence‑informed advocacy. Narrative evidence of the kind presented in the film provides a qualitative counterweight to the quantitative data typically used in administrative rulemaking or legislative testimony on firearm policy. It also serves as a rea...

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...