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Johnston Allison & Hord Attorneys
Johnston Allison & Hord Attorneys
Johnston Allison & Hord Attorneys
MERITAS Law Firms Worldwide

Johnston, Allison & Hord
1065 East Morehead Street
Charlotte, NC 28204
704.332.1181    Fax: 704.376.1628
David S. Rugani PARTNER
Tel: 704-998-2239 | Fax: 704-323-4539
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Dave has been with the firm since 2014 and focuses his practice on corporate transactions, as well as nonprofit entities and exempt organizations.  He regularly represents middle-market clients in connection with mergers, acquisitions, divestures, and corporate restructurings, as well as capital raising and financing issues.  In addition, Dave advises clients on entity formation, all types of business contracts, and general business planning and succession issues.  Dave also represents a range of nonprofit, tax-exempt entities, including religious and healthcare organizations, and advises them on governance, taxation, and compliance matters.


  • Mergers and Acquisitions
  • Nonprofit Entities and Tax-Exempt Organizations
  • Corporate Governance
  • Commercial Transactions


  • Wake Forest University School of Law (J.D., 2013)
  • Wake Forest University (B.S. in Finance, 2009)


  • North Carolina, 2013
  • South Carolina, 2014

Representative Transactions

  • $33 million restructuring and sale of national independent insurance claims adjuster
  • $16+ million acquisition of multi-store independent retail pharmacy 
  • Represented tax-exempt, nonprofit religious organization with a presence in 16 states on a broad range of corporate issues, including governance structure, tax compliance, and policies and procedures
  • Represented provider of private cloud computing services in connection with preparation of cloud services agreement

Honors and Awards

  • North Carolina Super Lawyers - Rising Star - Business/Corporate Law (2018, 2019)
  • Wake Forest Law Review (2012, 2013)
  • James F. Hoge Memorial Prize, First Place Award (2012)

Publications & Presentations

  • Author, "Twenty-First Century Equity: Tailoring the Corporate Veil Piercing Doctrine to Limited Liability Companies in North Carolina," 47 Wake Forest L. Rev. 899 (2012).

Professional Affiliations

  • North Carolina Bar Association
  • Mecklenburg County Bar Association
  • South Carolina Bar Association