EllenAprill.bsky.social

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....

Let us know if you decide to come visit UCLA.

20 U.S. Code § 76h - Board of Trustees

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/...

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.

Clarification- the notice refers to section 501(c)(3)s as eligible contributors but does not raise the private foundation issue

But the Notice of Intent to Promulgate regulations for these accounts does not address that issue. www.irs.gov/pub/irs-drop...

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

Indeed the Dec 2 White House annoucement identifies "qualifying charities as eligible donors www.whitehouse.gov/articles/202...

My guess is that the regulations promulgated re these accounts will include a provision permitting donations from private foundations.

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.

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.

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.

Thanks much, Brian. Here is the link to my piece that has a lenghthy discussion of the Red Cross: papers.ssrn.com/sol3/papers....

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?

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?

Oh. So sorry, Sam. Glad it was a minor injury

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...

Great timing on publication of the piece!

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.

Would appreciate knowwhere you got the 2024 990

I see 2023 990 on Pro Publica Nonprofit Explorer.

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.

All the best!

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....

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....

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.

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

Sam, don't you do federal tax in your nonprofits class? Mine is half state governance law and half federal tax.

Faith Leaders Can Now Endorse. Will That Swing the N.Y.C. Mayor’s Race?

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