Lowell Milken Center for Philanthropy and Nonprofits at UCLA Law

Harvard vs. Trump: The Battle Over Tax-Exempt Status - Tax Notes Talk 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, "...

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

Open-Source Software Groups Fa.pdf | Powered by Box

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!

I.R.S. Says Churches Can Endorse Candidates From the Pulpit

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...

A $20 billion clock is ticking for OpenAI as Microsoft talks turn fractious The romance between Microsoft and OpenAI is reportedly showing cracks.

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.

Can Harvard outlast the Trump administration and its unrelenting onslaught? - The Boston Globe 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...

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...

OpenAI’s New Path to Conversion Faces Activist Opposition 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...

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....

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

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...

Universities Hit by US Funding Drain Have Legal Means to Recover 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...

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.

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

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...

OpenAI governance opens it to state AG pressure OpenAI announced this week that control will continue to be held by a nonprofit.

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...

OpenAI Abandons Move to For-Profit Status After Backlash. Now What? - ProMarket 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...

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...

Emergency pod: Did OpenAI give up, or is this just a new trap? (with Rose Chan Loui)

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...

OpenAI Walks Back For-Profit Plan, Nonprofit to Keep Control 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.

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

OpenAI thinks it has defused its multibillion-dollar time bomb OpenAI needs to restructure itself or lose billions of dollars. It thinks it has a new solution. Experts are skeptical.

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-...

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

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...

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

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...

Sam Altman hands Elon Musk a win, scrapping OpenAI’s for-profit plan 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.

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...

OpenAI Backtracks on Plans to Drop Nonprofit Control

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...

Nonprofit keeps control over OpenAI as ChatGPT creator sheds for-profit conversion plans 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...

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...

Evolving OpenAI’s Structure 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...

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...

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.

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...

Can OpenAI Abandon Its Non-Profit “Purpose”? - ProMarket 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...

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...