Rubric Legal LLC Blog
Insights & Resources
More on unrelated business income
The theme of the week on the Rubric legal blog is unrelated business taxable income (see yesterday’s post) and the ways that it can impact
When your unrelated business is a hobby…
Back in 2013, the IRS released the final report of the College and University Compliance Project and one of the important takeaways for institutions
New LLC Act
For owners of Minnesota LLCs that were formed prior to August 1, 2015 and have not yet checked in regarding whether law changes could impact

Johnson Amendment
Since 1954, the so-called “Johnson Amendment,” a portion of the provision in the Internal Revenue Code that lays out the basic requirements for Section 501(c)(3)

Pharma-funded Charities and Private Benefit
Too close for comfort? Many patient assistance charities provide funding for patients to purchase treatments from the same pharmaceutical companies that provide the majority
EO Update – Gulf Coast TEGE
The next Gulf Cost TEGE Exempt Organizations Update is coming up June 16, 2017, in Dallas, TX. Heidi Christianson of Nilan Johnson Lewis and I
Upcoming presentation: Nonprofits and Political Activity
On April 24, 2017, I’ll be presenting with Rebecca Lucero, Public Policy Director with MCN, at the Minnesota State Bar Association. We will be discussing Nonprofits
IRS offering Issue Podcasts
The IRS is now offering Issue Podcasts! Check out the latest podcast: When are Commercial-Type Activities a Substantial Nonexempt Purpose for an IRC 501(c)(3) Organization?