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EllenAprill.bsky.social

@ellenaprill.bsky.social
470 followers 395 following 115 posts

John E. Anderson Professor of Tax Law, Emerita LMU Loyola Law School; Senior Scholar in Residence, Lowell Milken Center for Philanthropy and Nonprofits, UCLA School of Law. My scholarly papers: papers.ssrn.com/sol3/results.cfm?Re…

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EllenAprill.bsky.social @ellenaprill.bsky.social · 20/08/2026
A new piece of mine on The Conversation on private donations for Trump's ballroom. theconversation.com/is-it-illega...
theconversation.com
Is it illegal for the president to spend ‘patriotic’ donations on a White House ballroom or anything else?
Uncle Sam may receive charitable gifts, but that doesn’t give presidents free rein on how to spend those funds.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 31/03/2026
Decision in National Religious Broadcasters case re application of the Johnson Amendment to plaintiff churches - no jurisdiction under Anti-Injunction Act. storage.courtlistener.com/recap/gov.us...
storage.courtlistener.com
Order AND ~Util - Terminate Motions – #106 in National Religious Broadcasters v. Bessent (E.D. Tex., 6:24-cv-00311) – CourtListener.com
Order AND ~Util - Terminate Motions
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EllenAprill.bsky.social @ellenaprill.bsky.social · 30/01/2026
Newly posted - updated, revised, and expanded version of the piece posted in April and July of 2025, examining the process for revocation along with fundamental public policy, illegality, terrorism, and charitable purpose papers.ssrn.com/sol3/papers....
papers.ssrn.com
Once and Future Revocation of Tax Exemption for Pursuit of DEI and Other Alleged Violations of Section 501(c)(3)
<div> This piece first describes the process for revoking exempt status. It then considers each of four possible bases – violation of fundamental public policy
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EllenAprill.bsky.social @ellenaprill.bsky.social · 19/12/2025
Per 20 USC sec. 76(h), all members, including those "ex officio" members from Congress, are voting members of the Kennedy Center board, not just those appointed by the President. Like claiming to change the name, that argument ignores the applicable law. www.law.cornell.edu/uscode/text/...
law.cornell.edu
20 U.S. Code § 76h - Board of Trustees
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EllenAprill.bsky.social @ellenaprill.bsky.social · 17/09/2025
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...
regulations.gov
Regulations.gov
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EllenAprill.bsky.social @ellenaprill.bsky.social · 13/08/2025
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:
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EllenAprill.bsky.social @ellenaprill.bsky.social · 13/08/2025
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....
papers.ssrn.com
Misunderstanding National Religious Broadcasters
<div> <span>This piece examines the proposed order and joint motion for entry of consent judgment in National Religious Broadcasters v. Commissioner addressing
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Jack Jenkins @jackjenkins.me · 28/07/2025
Of note: The Union for Reform Judaism is the largest Jewish denomination in the U.S.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 20/07/2025
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...
nytimes.com
Faith Leaders Can Now Endorse. Will That Swing the N.Y.C. Mayor’s Race?
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Brad Friedman / The BRAD BLOG @thebradblog.bsky.social · 16/07/2025
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
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Rick Hasen @rickhasen.bsky.social · 07/07/2025
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
electionlawblog.org
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...
In the lawsuit raising constitutional objections to limits on religious nonprofits being involved in endorsing candidates and doing other election related activities, a proposed joint consent decree, ...
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EllenAprill.bsky.social @ellenaprill.bsky.social · 28/04/2025
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....
papers.ssrn.com
Revoking Tax-Exemption for Pursuit of DEI
<div> These have been hard times for section 501(c)(3) organizations that believe in DEI. President Trump, unhappy with Harvard’s University’s refusal to agree
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EllenAprill.bsky.social @ellenaprill.bsky.social · 21/04/2025
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...
theconversation.com
Endowments aren’t blank checks – but universities can rely on them more heavily in turbulent times
Most institutions of higher education have more freedom to spend from their endowments than they may realize.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 15/04/2025
Honored to have been quoted at length in this Chronicle of Philanthropy piece.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 14/04/2025
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...
philanthropy.com
Faced With Anti-DEI Complaint, Gates Foundation Opens Scholarship to White Students
After Edward Blum’s complaint to the IRS about the Gates Foundation’s “illegal” scholarship program for students of color, the Seattle philanthropy giant said it would change the scholarship’s eligibi...
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EllenAprill.bsky.social @ellenaprill.bsky.social · 21/03/2025
My short piece on the current United States Institute of Piece controversy
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EllenAprill.bsky.social @ellenaprill.bsky.social · 16/03/2025
The famous "First They Came" poem, an important reminder in these days: hmd.org.uk/resource/fir...
hmd.org.uk
Holocaust Memorial Day Trust | First They Came – by Pastor Martin Niemöller
First They Came is a poem by Pastor Martin Niemoller
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EllenAprill.bsky.social @ellenaprill.bsky.social · 06/03/2025
Thank you, Dean Treanor. Ellen Aprill, GULC 1980
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EllenAprill.bsky.social @ellenaprill.bsky.social · 15/01/2025
A short piece on the implications of the delegated authority examples in Loper Bright: www.yalejreg.com/nc/unpacking...
yalejreg.com
Unpacking the Most Important Paragraph in Loper Bright, by Ellen P. Aprill - Yale Journal on Regulation
Loper Bright Enterprises v. Raimondo, of course, overruled Chevron v. NRDC, ending judicial deference to administrative agencies conferred by ambiguous statutory language. The opinion also acknowledge...
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EllenAprill.bsky.social @ellenaprill.bsky.social · 13/01/2025
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...
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EllenAprill.bsky.social @ellenaprill.bsky.social · 20/11/2024
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...
theconversation.com
Legal complications await if OpenAI tries to shake off control by the nonprofit that owns the rapidly growing tech company
When for-profit companies are spun out of nonprofits, there is no easy way out of the legal consequences.
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Jill Horwitz @jillh.bsky.social · 20/11/2024
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...
nam10.safelinks.protection.outlook.com
Legal complications await if OpenAI tries to shake off control by the nonprofit that owns the rapidly growing tech company
When for-profit companies are spun out of nonprofits, there is no easy way out of the legal consequences.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 16/11/2024
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