In the The Chronicle of Philanthropy's recent article on the legality of Donald Trump’s directive to target liberal groups and progressive nonprofits, Ellen Aprill offers insight into the limits of IRS authority and the potential misuse of nonprofit tax law. www.philanthropy.com/article/trum...

In a new podcast episode with @taxnotes.com, Ellen Aprill discusses the Trump Administration’s ploy to revoke Harvard’s tax-exempt status, raising questions about the safety nets that tax-exempt organizations may have if the revocation goes through. taxnotestalk.taxnotes.com/124942/episo...

A new publication by LMPN’s Ellen Aprill highlights the proposed order and joint motion for entry of consent judgment in National Religious Broadcasters v. Commissioner addressing the relationship between the Johnson Amendment and houses of worship. papers.ssrn.com/sol3/papers....

We were so thrilled to speak with so many ambitious incoming Masters of Legal Studies students at their orientation for UCLA School of Law yesterday. Looking forward to seeing all these bright minds on campus! @uclalaw.bsky.social

Founding Executive Director, Rose Chan Loui, shared her nonprofit law expertise with Bloomberg Law regarding the IRS’s recent denial of an open-source company’s application for tax-exempt status. Read the full article below! ucla.box.com/s/hxu69480l5...

Ellen Aprill recently joined the BradCast to discuss the Trump Administration's IRS declaring it lawful for churches to endorse candidates from the pulpit, contradicting 75-years of tax law regarding the separation of church and state. Listen to the full podcast episode at the BradBlog.com!

Following the I.R.S. saying that the ban on tax-exempt organizations campaigning for candidates should not apply to churches speaking to their own members, Ellen Aprill asserts that limitations on the audience of these campaigns will not hold long term. Read more: www.nytimes.com/2025/07/07/u...

Founding Faculty Director, Jill Horwitz, adds to the conversation about Open AI's limited time to reach a deal regarding their plans to transform their for-profit arm into a public benefit corporation. Read the full article in Yahoo Finance: finance.yahoo.com/news/a-20-bi...

Mill Law Center recently launched their Defending Equity Initiative - a new nonprofit organization that will offer pro bono legal services for 501(c)(3) organizations targeted for their DEI programs, support of immigrants, or other progressive work. Learn more: www.defendingequity.org

Join us in welcoming Shahani Waas, M.A. as our new Center Manager at the Lowell Milken Center for Philanthropy and Nonprofits! With nearly a decade of experience at UCLA, she brings to the center blend of strategic vision, budget savvy, and a passion for empowering the next generation.

In Boston Globe Media, Jill Horwitz sheds light on one of Harvard’s most powerful tools: its endowment. Under Massachusetts law, there is a legal “escape valve” that could allow the university to access even donor-restricted funds in emergencies. www.bostonglobe.com/2025/05/31/m...

Speaking with @theinformation.com, LMPN's Rose Chan Loui takes a hard look at OpenAI’s revised plan to convert its for-profit arm into a public benefit corporation and the growing pushback from nonprofit watchdogs. www.theinformation.com/articles/ope...

Ellen Aprill co-authors a response to commentary on Harvard University’s tax-exempt status, emphasizing that while public policy can shift with political leadership, fundamental public policy reflects enduring national values that transcend administrations. papers.ssrn.com/sol3/papers....

Rose Chan Loui warns that as OpenAI’s nonprofit governance gives way to profit-driven imperatives, mission-driven organizations must reckon with the challenge of aligning public-interest goals and corporate partnerships. (Translated from the original article in NIKKEI) ucla.box.com/s/y72ev7jtjj...

As universities face deepening financial pressure from federal research funding cuts and a proposed 21% tax on endowment earnings, LMPN's Founding Faculty Director, Jill Horwitz, offers a timely legal roadmap in her latest Bloomberg Law article. Read more: news.bloombergtax.com/tax-insights...

Last week, the Lowell Milken Center for Philanthropy and Nonprofits hosted the half day conference "Nonprofit Arts: Creative Leadership in Uncertain Times". Thank you to our speakers for bringing your insight to this event and to all who continue to advance the role of the arts in public life.

In this week’s Transformer Weekly, a spotlight is cast on OpenAI’s proposed restructuring into a public benefit corporation. While the company claims its nonprofit parent will retain “control,” LMPN's Rose Chan Loui is hoping for more clarity sometime soon. www.transformernews.ai/p/who-will-c...

In a new piece from Axios, LMPN's Ellen Aprill and Jill Horwitz weigh in on how OpenAI’s unique nonprofit/for-profit structure opens the door to regulatory oversight by state attorneys general, especially in California. Read more of their insights here: www.axios.com/2025/05/08/o...

Rose Chan Loui continues to be a leading voice in the national conversation on OpenAI’s governance reversal. In a new Promarket piece, she unpacks what OpenAI’s sudden decision to retain nonprofit control really means and what questions still remain. www.promarket.org/2025/05/06/o...

In this new 80,000 Hours episode breaks down the nonprofit governance crisis at OpenAI and what’s at stake for public safety, accountability, and the role of state oversight in the AI era. Listen here: 80000hours.org/podcast/epis...

LMPN at UCLA Law's Rose Chan Loui continues to contribute expert analysis across major news platforms regarding OpenAI’s decision to retain nonprofit control amidst its restructuring as a public benefit corporation. Read more via Bloomberg: www.bloomberg.com/news/article... @uclalaw.bsky.social

In a recent article by Business Insider, Rose Chan Loui discusses Open AI's restructuring of its for-profit arm as a Public Benefit Corporation - allowing the nonprofit to retain legal control and a significant financial stake. Read the full piece below: www.businessinsider.com/openais-new-...

Rose Chan Loui shared her insights on OpenAI’s latest restructuring move - opting to have its nonprofit continue controlling the organization despite transforming its for-profit arm into a public benefit corporation (PBC). Read more below: techcrunch.com/2025/05/06/w...

Speaking with The Associated Press, Rose Chan Loui continues to weigh in on OpenAI's decision to keep its nonprofit in charge. This shift follows a months-long debate over the company's governance structure. Read more here: apnews.com/article/open...

In the Washington Post's coverage of OpenAI’s controversial governance debate, Jill Horwitz provided legal insight into the implications of the company’s decision to preserve nonprofit oversight. Read the full article here: www.washingtonpost.com/technology/2...

In a recent NYT article, Jill Horwitz, a renowned expert in nonprofit law, analyzes OpenAI’s decision to retain its nonprofit governance structure after internal debate and public scrutiny. Read "OpenAI Backtracks on Plans to Drop Nonprofit Control" here: www.nytimes.com/2025/05/05/t...

OpenAI’s decision to stay under nonprofit control is making waves, and Rose Chan Loui is helping frame why it matters. In Yahoo Finance, she called the decision a “great result,” but cautioned that “the devil is in the details.” Read more here: finance.yahoo.com/news/nonprof...

As leading voices in Open AI's hope to transition from nonprofit to for-profit, we are getting up to speed on OpenAI's choice to keep the nonprofit in control. You will hear from us shortly as we learn more about this news. - Rose Chan Loui, Jill Horwitz, & Ellen Aprill openai.com/index/evolvi...

Join us alongside leading voices in the arts and culture sector on Thursday, May 15, 2025 for a dynamic half-day conference at UCLA Carnesale Commons exploring critical legal and policy issues facing the sector today. Register today: forms.gle/9biYt9biC8Tc...

In her recent article in The Conversation, LMPN’s Ellen Aprill examines how colleges and universities can responsibly increase endowment spending amid financial and political turbulence. Read the full article: theconversation.com/endowments-a...

In her latest piece, Rose Chan Loui unpacks the legal and moral implications of OpenAI’s move to restructure its nonprofit parent out of a controlling role - raising questions about mission, accountability, and the future of AI development. Read her article here: www.promarket.org/2025/04/23/c...

In her recent publication, "Revoking Tax-Exemption for Pursuit of DEI," LMPN's Ellen Aprill gives insight into the legal processes and risks surrounding revocation of 501(c)(3) status as political attacks escalate against nonprofits advancing DEI. Read more here: papers.ssrn.com/sol3/papers....

Rose Chan Loui joins Capitalisn’t to break down the high stakes legal and ethical questions surrounding OpenAI’s transition from nonprofit to for-profit. Read the full podcast: www.capitalisnt.com/episodes/pro...

LMPN's Senior Scholar in Residence, Ellen Aprill, comments in The Wall Street Journal on the Trump administration’s unprecedented push to revoke Harvard’s tax-exempt status, warning the move could carry criminal penalties. Read the article via The Wall Street Journal: www.wsj.com/us-news/educ...

In the Chronicle of Philanthropy's latest report on the Gates Foundation’s decision to open its scholarship program to students of all races, Ellen Aprill offers legal insight on nonprofit tax law and the role of public policy in evaluating charitable activity. ucla.box.com/s/dzd9uy5iki...

Jill Horwitz, LMPN's Founding Faculty Director, recently delivered lectures on health as a fundamental human right and the role of the third sector in Western health systems at both the Università degli Studi di Padova (UNIPD) / University of Padua and Venice International University (VIU).

In the recent Politico article, “California is nudged into the ring between Musk and Altman”, LMPN's Executive Director Rose Chan Loui provides legal perspective on the role that California Attorney General Rob Bonta could play in the high-stakes OpenAI dispute. www.politico.com/newsletters/...

As attacks on DEI ramp up, some question whether supporting race-conscious grantmaking could harm a nonprofit’s tax-exempt status. LMPN's Ellen Aprill reminds us that not every administration’s position qualifies as “fundamental public policy.” Read more here: ucla.box.com/s/5x94th1fw9...

Join us for a half-day conference exploring how AI is shaping the nonprofit sector, from ethical dilemmas to legal challenges and innovative applications. Breakfast and lunch will be provided. Register here by this Wednesday, April 2: commerce.cashnet.com/40250NPAI

LMPN's Ellen P. Aprill analyzes the legal and structural complexities behind the recent DOGE-United States Institute of Peace (USIP) conflict, highlighting the broader challenges posed by hybrid governmental-charitable entities. histphil.org/2025/03/21/a...

In this quick but insightful interview with ABC News Radio's Michael Dobuski, LMPN's Rose Chan Loui explains Open AI's hope to transition from a nonprofit model to become a public benefit corporation. Listen here! ucla.app.box.com/s/fi4sltaprs...

Join us on Monday, April 7th, 2025, for a half-day conference exploring how AI is shaping the nonprofit sector, from ethical dilemmas to legal challenges and innovative applications. Breakfast and lunch will be provided. Register here: commerce.cashnet.com/40250NPAI

Rose Chan Loui joined Robert Wiblin of 80,000 Hours for a podcast to break down legal pathways that could challenge Open AI's transition and what this means for OpenAI's future. Listen to the full episode below: 80000hours.org/podcast/epis...

LMPN's Rose Chan Loui is providing legal insight into how organizations can safeguard their missions. Rose recently weighed in on OpenAI's efforts to defend against a potential takeover, explaining the role of special voting rights and governance design. finance.yahoo.com/news/openai-...

LMPN's senior scholar in residence, Ellen Aprill, discusses insight the legal complexities surrounding Elon Musk’s $97.4 billion bid for OpenAI’s nonprofit assets in a recent article by The New York Times. www.nytimes.com/2025/02/10/t...

In recent AP News article, Rose Chan Loui and Jill Horwitz contribute to the conversation surrounding the legal and governance concerns that could be brought about by Elon Musk's $97.4 billion offer for OpenAI's nonprofit stakeholding. apnews.com/article/elon...

In their recently published article in Bloomberg Law, Lowell Milken Center For Philanthropy and Nonprofits' Rose Chan Loui and Jill Horwitz discuss the legal prerequisites and potential obstacles that OpenAI could face with their attempt to shed their nonprofit mission. Read their full piece below:

In an interview with the 80,000 Hours, Rose Chan Loui, founding executive director of our center at UCLA Law, offered her thoughts on the governance and legal implications of Elon Musk's $97.4 billion offer for OpenAI's nonprofit shareholding. 80000hours.org/podcast/epis...

Jill Horwitz, Founding Faculty Director of the Lowell Milken Center For Philanthropy and Nonprofits' at UCLA School of Law, was recently a key reference in The Wall Street Journal article, "Musk’s $97.4 Billion OpenAI Bid Piles Pressure on Sam Altman". archive.ph/202502120436...

As key parts of the Musk v. Open AI lawsuit have been ruled to proceed to trial, Rose Chan Loui, provided critical insights into the rarity of Open AI's transition from nonprofit to for-profit in a recent Reuters article. www.reuters.com/legal/elon-m...