Uncle Sam may receive charitable gifts, but that doesn’t give presidents free rein on how to spend those funds.

President Trump’s order calling for a broad offensive against domestic terrorism groups — and the foundations the White House alleges support them — are bound to face legal and regulatory challenges, ...

Ellen Aprill of UCLA discusses the legal battle between Harvard and the Trump administration over the university's tax-exempt status and the recourses that an exempt organization may have if its status is revoked.For more, read Aprill's article, "...

<div> <span>This piece examines the proposed order and joint motion for entry of consent judgment in National Religious Broadcasters v. Commissioner addressing

Guest: Tax law Prof. Ellen Aprill; Also: AZ's special House primary; Inflation up as tariffs take hold; Tax dodge specialist writing tax policy...

The romance between Microsoft and OpenAI is reportedly showing cracks.

President Trump is trying to apply enough pressure to force the university to cave, while Harvard, a nearly 400-year-old institution, is aiming to play a long game against an aging president in his fi...

OpenAI has backed off on its plans to carve out its for-profit business, which is responsible for ChatGPT, from its nonprofit charity arm. However, OpenAI’s new proposal to restructure its ownership h...

As scholars of nonprofit, tax-exempt organizations, we wish to take issue with Marie Sapirie’s recent article, Harvard Has a Precedent Problem in Fight to

NIKKEI Digital Governance Article with Rose Chan Loui.pdf | Powered by Box

Opinion: UCLA School of Law's Jill Horwitz says there are legal ways that universities can tap their endowments to protect themselves against federal funding cuts and plans for up to a 21% endowment t...

Transformer Weekly: OpenAI’s for-profit plans, Fidji Simo’s new role, and the end of the diffusion rule

OpenAI announced this week that control will continue to be held by a nonprofit.

After public backlash, OpenAI has abandoned plans to restructure to remove control by its nonprofit entity. ProMarket reviews the history of OpenAI’s internal tensions to pursue profits over its found...

OpenAI is backtracking on plans to become a more conventional for-profit company after facing mounting pressure from former employees, academics and rivals, including billionaire Elon Musk.

OpenAI needs to restructure itself or lose billions of dollars. It thinks it has a new solution. Experts are skeptical.

OpenAI's new restructuring plan has implciations for its corporate future, especially if the organization hopes to one day IPO.

OpenAI is reversing course and said Monday its nonprofit will continue to control the business that makes ChatGPT and other artificial intelligence products.

ChatGPT maker OpenAI said it will no longer seek to restructure into a for-profit company separate from its nonprofit board, a move Elon Musk had sought to block.

ChatGPT creator OpenAI announced on Monday that it would remain under the control of a nonprofit, a move that followed public questions, criticisms, and litigation about plans for the AI upstart to be...

An update from the OpenAI board on transitioning its for-profit entity to a Public Benefit Corporation, reinforcing its mission-driven structure under nonprofit oversight while enabling greater impact...

Most institutions of higher education have more freedom to spend from their endowments than they may realize.

Rose Chan Loui explains the current controversy surrounding OpenAI’s decision to abandon its nonprofit status. To learn more about OpenAI’s proposed restructuring, what it means for the race to develo...

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 to a l

All too often, capitalism is identified with the for-profit sector. However, one organizational form whose importance is often overlooked is nonprofits. Roughly 4% of the American economy, including m...

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California Attorney General Rob Bonta is facing pressure to take action against OpenAI — a move that could potentially place him in an awkward alliance with Elon Musk.

Editors’ Note: Ellen Aprill explains why the hybrid nature of the United States Institute of Peace (USIP), both a government and nonprofit entity, was at the heart of the standoff between Dep…

Elon Musk recently attempted an unsolicited takeover of OpenAI that was rejected. Now the creator of ChatGPT wants to make sure that any future coups from the world's richest man won't be successful.

OpenAI CEO Sam Altman has dismissed a $97.4 billion takeover bid led by rival Elon Musk, but the unsolicited offer could complicate Altman’s push to transform the maker of ChatGPT into a for-profit co...

UCLA Law’s Rose Chan Loui and Jill Horwitz say that the extraordinary circumstances required for a nonprofit to change its purposes don’t apply to OpenAI.