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EllenAprill.bsky.social

@ellenaprill.bsky.social
472 followers 396 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 · 10/08/2026
Thanks, Gene. I have been mean to post this but have been busy revising it.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 30/07/2026
This from CNN explains that RFK found the diaries on government servers. www.cnn.com/2026/07/28/p...
cnn.com
Diary entries, a subpoena and an anticipated clash: Dr. Anthony Fauci and Rand Paul’s long-running battle returns to the Hill | CNN Politics
Even before the US enacted a national shutdown due to the Covid-19 pandemic, Dr. Anthony Fauci pondered whether he might have testified before Congress more than any other official.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 25/07/2026
Since he has no direct control over the Smithsonian, Trump apparently is ordering these signs to be posted on sidewalks, etc near the Smithsonian owned by the Park Service. How are such actions consistent with Park Service mission and authorizing legislation? Would anyone have standing to challenge?
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EllenAprill.bsky.social @ellenaprill.bsky.social · 18/07/2026
I note that its judges have 15 year terms, not life tenure.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 18/07/2026
The Tax Court is an Article I court, although its place in our constitutional scheme has long been debated. Would you move it, too?
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EllenAprill.bsky.social @ellenaprill.bsky.social · 17/07/2026
A new guy. Mazel tov!
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EllenAprill.bsky.social @ellenaprill.bsky.social · 29/06/2026
I add ny thanks for your doing this. Guess I can't avoid reading the Johnson amendment discussion.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 22/05/2026
Would welcome your thoughts as to whether the next administration could invoke sec 7217 with its apparently 6 year statute of limitations for misdeeds in 2026 by various members of the administration.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 22/05/2026
Brian, 7217 has no private right of action, as I describe in this: papers.ssrn.com/sol3/papers..... As a criminal statute, it would have a 6 year statute of limitations. Do you think a referral to TIGTA could be made under a new presidential admininstration for 2026 actions? (Assuming no pardons)
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 · 19/05/2026
Mazel yob from me as well I remember vividly the deep sense of accomplishment ( abd religf) when the Restatement of the Law of Charitable Nonprofit Organizations. Hope you are feeling the same.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 01/05/2026
Sam, worth noting that some donations to the government are deductible as charitable contributions but the purpose must be specifically authorized. I know of no federal statutes providing the needed authorization for paying government employee salaries.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 30/04/2026
W Elliott Brownlee, Federal Taxation in America: A Short History; Leonard Burman and Joel Slemrod, Taxes in America: What Everyone Needs to Know
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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 · 02/03/2026
I would differ a bit. Yes, if you are doing the correct Hebrew pronunciation, but the Americanized version uses the other option. Same differences with pronunciation of Rosh Hashana and Yom Kippur. Compared to when I was growing up in Skokie, using Hebrew pronunciations has grown markedly.
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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 · 14/01/2026
Let us know if you decide to come visit UCLA.
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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 · 19/12/2025
Background to its name: Bipartisan legislation to create a National Cultural Center in D.C. was enacted in 1958 under Eisenhower. In Nov. 1962 Pres. Kennedy began a fundraising campaign for it. 2 months after his assassination, an Act of Congress designated it a living memorial to Pres. Kennedy.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 04/12/2025
Clarification- the notice refers to section 501(c)(3)s as eligible contributors but does not raise the private foundation issue
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EllenAprill.bsky.social @ellenaprill.bsky.social · 04/12/2025
But the Notice of Intent to Promulgate regulations for these accounts does not address that issue. www.irs.gov/pub/irs-drop...
irs.gov
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EllenAprill.bsky.social @ellenaprill.bsky.social · 04/12/2025
Indeed the Dec 2 White House annoucement identifies "qualifying charities as eligible donors www.whitehouse.gov/articles/202...
whitehouse.gov
Landmark Dell Gift Supercharges Trump Accounts for America’s Kids
Today, President Donald J. Trump joined top lawmakers and philanthropists Michael and Susan Dell to celebrate an extraordinary milestone for Trump
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EllenAprill.bsky.social @ellenaprill.bsky.social · 04/12/2025
My guess is that the regulations promulgated re these accounts will include a provision permitting donations from private foundations.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 04/12/2025
Last category seems the best fit, but I note that Treas. reg. 53.4945-4(c)(3) requires at least an annual report from the grantee.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 04/12/2025
Approval from the IRS is needed. Permitted purposes: (1) scholarships at schools; (2) prize or award in recognition of past achievement, and (3) grants to achieve a specific objective, produce a report, and - a broad purpose - to enhance the capacity, skill or talent of the grantee.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 04/12/2025
Undoubtedly the IRS and the Dell Foundation will work it out (Sec. Bessent is Sec of Treasury AND CIR, after all), but I do wonder how these grants satisfy the requirements of IRC sec 4945(g) for grants to individuals.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 03/12/2025
Thanks much, Brian. Here is the link to my piece that has a lenghthy discussion of the Red Cross: papers.ssrn.com/sol3/papers....
papers.ssrn.com
Governmental and Semi-Governmental Federal Charitable Entities
The standard view of the relationship between government and the nonprofit charitable sector treats them as separate and distinct. But they are not. Numerous fe
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EllenAprill.bsky.social @ellenaprill.bsky.social · 23/09/2025
FYI George Yin has suggested that under Trump v US., 7217 is unconstitutional as applied to the President. What i fear is a new version of 501p8 defining the term and giving the Treasury Sec the authority to designate. Not an IRS investigation so 7217 wouldn't apply. Thoughts?
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EllenAprill.bsky.social @ellenaprill.bsky.social · 18/09/2025
Hi, Sam. Hope you are healing quickly. ACLU does have an affiliated c-3. Also, I expect a big administration push for Congress to enact 501(p)(8), giving the Treasury Secretary so much authority to declare any tax-exempt organization a terrorist one. Do you think so, too?
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EllenAprill.bsky.social @ellenaprill.bsky.social · 18/09/2025
Oh. So sorry, Sam. Glad it was a minor injury
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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 · 26/08/2025
Great timing on publication of the piece!
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EllenAprill.bsky.social @ellenaprill.bsky.social · 19/08/2025
Thanks so much! Missed that post and the 990 on the website. Shouldn't have relied on my phone to follow this. In general and to my dismay I am finding fewer and fewer 990s on organizations' own websites.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 19/08/2025
Would appreciate knowwhere you got the 2024 990
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EllenAprill.bsky.social @ellenaprill.bsky.social · 19/08/2025
I see 2023 990 on Pro Publica Nonprofit Explorer.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 15/08/2025
Agree that the White House does not have authority for this, although it could pressure Congress re its funding. Contrary to the statement, but the Smithsonian has at times been treated as an part of the executive branch. See this piece of mine. papers.ssrn.com/sol3/papers.... executive agency.
papers.ssrn.com
Governmental and Semi-Governmental Federal Charitable Entities
The standard view of the relationship between government and the nonprofit charitable sector treats them as separate and distinct. But they are not. Numerous fe
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EllenAprill.bsky.social @ellenaprill.bsky.social · 15/08/2025
All the best!
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EllenAprill.bsky.social @ellenaprill.bsky.social · 13/08/2025
Thanks, Brian. (Jill is here: jillh.bsky.social.) I think you are referring to this recently posted piece of ours: papers.ssrn.com/sol3/papers....
papers.ssrn.com
Fiduciaries, Constituencies, and the Duty of Loyalty in Modern Nonprofits
A fiduciary of a charity has a fundamental duty to act in good faith and in a manner the fiduciary reasonably believes to be in the best interests of the charit
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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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EllenAprill.bsky.social @ellenaprill.bsky.social · 31/07/2025
My advice for new law profs - keep a teaching diary. What worked, what didn't, what you wish you had done differently. Useful for next time and helps you to sleep at night without berating yourself.
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Reposted by EllenAprill.bsky.social
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 · 22/07/2025
Sam, don't you do federal tax in your nonprofits class? Mine is half state governance law and half federal tax.
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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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Reposted by EllenAprill.bsky.social
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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EllenAprill.bsky.social @ellenaprill.bsky.social · 08/07/2025
Including, of course, online megachurch services with tens of thousands of attendees - just a gigantic happy family.
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Reposted by EllenAprill.bsky.social
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 · 18/06/2025
My shorthand - nonprofits earn profits in order to pursue their mission; for-profits pursue a mission in order to earn profits. That is, their purposes differ.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 13/06/2025
I will be surprised if it survies the Byrd Bath - but then, so much suprises me these days.
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EllenAprill.bsky.social @ellenaprill.bsky.social · 31/05/2025
Per 20 USC sec 75f(a), the Gallery director is not subject to the civil-service laws or certain other provisions in 5 USC re pay. The Smithsonian does distinguish between what it calls "federal employees" and "trust employees," which I discuss on page 580 of this: papers.ssrn.com/sol3/papers....
papers.ssrn.com
Governmental and Semi-Governmental Federal Charitable Entities
The standard view of the relationship between government and the nonprofit charitable sector treats them as separate and distinct. But they are not. Numerous fe
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