Those who care about this program, please read our comments explaining how the proposed regulations misapply this IRS doctrine. www.regulations.gov/comment/ED-2...

In National Religious Broadcasters v Commissioner of Internal Revenue, the parties have filed a Proposed Order. It woud enjoin the IRS from enforcing the Johnson Amendment against the two plaintiff churches. Many read the case more broadly. Here is my criticism of the proposal:

A proposed order in a pending case would enjoin enforcement of the Johnson Amendment against two plaintiff churches. This possible settlement, however, is being viewed as applying far more widely. This piece of mine evaluates its reasoning and impact: papers.ssrn.com/sol3/papers....

Of note: The Union for Reform Judaism is the largest Jewish denomination in the U.S.

Any final order in the Texas the Johnson Amendment case would limit the IRS only re the two plaintiff churches. The proposed order, however, is being read broadly. This piece on the NY mayor’s race demonstrates vividly the pernicious effect of any change in the rule. www.nytimes.com/2025/07/17/n...

Trump IRS Agrees to Allow Churches to Endorse Candidates, Are All Nonprofits Next?: Today's #BradCast Guest: Tax law Prof. @ellenaprill.bsky.social; Also: AZ special House primary; Inflation up as tariffs sink in; Tax dodge specialist writing tax policy... FULL STORY, LISTEN: bradblog.com?p=15442

Trump Administration Wants to Enter into a Consent Decree that Would Allow Churches and Other Religious Organizations to Get More Directly Involved in Electoral Politics Despite the “Johnson Amendment” electionlawblog.org?p=150800

Because my new piece, "Revocation of Exemption for Pursuit of DEI," may be of interest beyond tax and nonprofit folk, I share the SSRN link here: papers.ssrn.com/sol3/papers....

My new piece for The Convesation: Endowments aren’t blank checks – but universities can rely on them more heavily in turbulent times theconversation.com/endowments-a...

Honored to have been quoted at length in this Chronicle of Philanthropy piece.

See this important coverage of the Gates Foundation reaction to a challenge to its minority scholarship program. Pleased to be quoted in the piece. www.philanthropy.com/article/gate...

My short piece on the current United States Institute of Piece controversy

The famous "First They Came" poem, an important reminder in these days: hmd.org.uk/resource/fir...

Thank you, Dean Treanor. Ellen Aprill, GULC 1980

A short piece on the implications of the delegated authority examples in Loper Bright: www.yalejreg.com/nc/unpacking...

So honored to have received, along with Beverly Moran, a lifetime achievement award from the Tax Section of the American Association of Law Schools. taxprof.typepad.com/taxprof_blog...

My new piece with @jillh.bsky.social and Rose Chan Loui on the OpenAI saga and its charitable obligations. #nonprofits #philanthropy. theconversation.com/legal-compli...

My 2 cents on OpenAI's attempt to dump its charitable obligations. With @ellenaprill.bsky.social and Rose Chan Loui nam10.safelinks.protection.outlook.com?url=https%3A...