At the Lowell Milken Center for Philanthropy and Nonprofits, our mission is to enhance the understanding of the philanthropy and nonprofit sector and to support it through leading-edge education, thought leadership, and research. We invite you to explore our commitment to enriching the nonprofit landscape and advancing its impactful work.
The Lowell Milken Center for Philanthropy and Nonprofits is led by a dedicated team of professionals committed to advancing understanding of and promoting solutions for the challenges faced by the nonprofit and philanthropic sector. Our staff bring to the Center a wealth of experience in the sector, deep knowledge of nonprofit law, and great passion for the work of nonprofits and philanthropy.
Producing scholarship about the most important issues facing nonprofits as well as their beneficiaries.
Producing scholarship about the most important issues facing nonprofits as well as their beneficiaries.
Join us for engaging events, including panel discussions, lectures, and workshops that bring together leaders and experts from diverse areas of the nonprofit and philanthropic sector.
The Lowell Milken Center for Philanthropy and Nonprofits and Loyola Law School are pleased to be hosting the 29th Western Conference on Tax-Exempt Organizations at the California Endowment in Downtown Los Angeles.
Stay up-to-date with the latest news and developments from the Lowell Milken Center for Philanthropy and Nonprofits.
LMPN's Rose Chan Loui and Ellen Aprill recently presented to the Goldhirsh Foundation on practical strategies nonprofits can use to strengthen governance, assess legal risk, navigate IRS audits, and protect their tax-exempt status in today's climate.
Jill Horwitz, an expert in nonprofit law at both Northwestern and UCLA, noted in this article that the recent agreement between the California AG and OpenAI includes key provisions ensuring OpenAI’s mission guides its operations.
Professor Ellen Aprill contributed critical legal analysis to the Chronicle of Philanthropy's coverage of President Trump’s recent directive, highlighting ambiguities in IRS enforcement authority and the dangers of politicizing tax-exempt status.
Horwitz and Beckman's article highlights how private equity ownership in health care, exemplified by Steward Health Care’s collapse, reveals ethical and regulatory failures that put profits over patient care.
In her 2025 Griswold Lecture, Ellen Aprill argues that the Fifth Circuit oversimplified the legal issues in Memorial Hermann, including the impact of Loper Brightand the use of a 1945 case to define 501(c)(4) status.
In a new podcast episode with Tax Notes Talk, 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.
.png)
Reflecting on the IRS’s stance of allowing tax-exemption for organizations that can prove that their software has a charitable purpose, Rose notes that “if you go through the rulings, it gets really hard to figure out how they’re drawing the line.”
New scholarship from Ellen Aprill and Jill Horwitz explores one of the most complex questions in nonprofit governance: To whom does a fiduciary duty of loyalty apply when board members are selected to represent specific constituencies or identities?
In a case filed against the government by several Texas churches and other groups, a settlement agreement filed by Trump's IRS lawyers would allow houses of worship to endorse political candidates, despite their tax-exempt nonprofit status.
Following the I.R.S.'s carving-out an exemption to the historical ban on political activity by tax-exempt organizations, Ellen Aprill explains that the decision will set off a multitude of debates about its limitations.
Horwitz said the power balance depends on details in the contracts between OpenAI and Microsoft, stating the nonprofit has the responsibility to control any of these decisions in a manner that is in accordance with OAI’s binding, charitable purposes
.webp)
In a recent article, "Colleges Face Major Tax Blow in Trump’s Proposed IRS Rules on Race", Ellen Aprill explains that Trump's harsh opposition to DEI in universities would be very hard to constitute as a fundamental public policy.
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.
As universities face financial pressure from federal research funding cuts and a proposed 21% tax on endowment earnings, Horwitz highlights how thoughtful legal strategies can help universities protect their missions while honoring donor intent.
.jpg)
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.
In this new 80,000 Hours episode, Rose Chan Loui 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.
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.
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 (PBC) - allowing the nonprofit to retain legal control and a significant financial stake.
.webp)
In a recent conversation with TechCrunch, Rose Chan Loui shared her insights on OpenAI’s latest restructuring move to have its nonprofit continue controlling the organization despite transforming its for-profit arm into a public benefit corporation.
Rose Chan Loui continues to weigh in on OpenAI's decision to keep its nonprofit in charge following a long debate over the company's governance structure as OpenAI pivots to convert its for-profit arm into a public benefit corporation.
Chan Loui called the decision a “great result,” but cautioned that “the devil is in the details", emphasizing that the nonprofit must have real power, regardless of its equity stake, to ensure AI is developed with public benefit at the center.
Aprill's paper "Revoking Tax-Exemption for Pursuit of DEI," makes clear that tax-exempt organizations must prepare now to defend their missions - protecting against what Justice Powell once called "governmental orthodoxy" in shaping community life.
Rose Chan Loui joins Capitalisn’t to discuss legal and ethical questions about OpenAI’s move from nonprofit to for-profit. From mission to Musk’s bid, this episode covers how AI’s future tests the limits of philanthropy and corporate control.
Senior Scholar in Residence Ellen Aprill comments in The Wall Street Journal on the Trump administration’s unprecedented push to revoke Harvard’s tax-exempt status, warning the move could carry criminal penalties.
In “California is nudged into the ring between Musk and Altman,” LMPN's Rose Chan Loui offers critical legal insight into California Attorney General Rob Bonta’s potential role in the escalating battle over OpenAI’s nonprofit assets.
As attacks on DEI ramp up, some question whether supporting race-conscious grantmaking could jeopardize a nonprofit’s tax-exempt status. Ellen Aprill reminds us that not every administration’s position qualifies as “fundamental public policy.”
In light of recent attacks on DEI-promoting nonprofits, Ellen Aprill notes that even the threat of government scrutiny can be damaging, forcing organizations to divert resources toward legal battles instead of their mission.
Ellen P. Aprill analyzes the legal and structural complexities behind the recent DOGE-United States Institute of Peace (USIP) conflict, highlighting the broader challenges posed by hybrid governmental-charitable entities.
Rose Chan Loui joins Rob Wilbin of 80,000 Hours to discuss the major legal threats facing OpenAI's shift from nonprofit to for-profit control. They explore the court's signals, the board's fiduciary risks, and the implications for Open AI's future.
Founding Executive Director, Rose Chan Loui, was recently quoted in Yahoo Finance regarding Open AI's governance strategies, utilizing her expertise in nonprofit law to underscore the importance of protecting the organization's mission.
LMPN faculty discuss how Musk's action to bid on the company complicated OpenAI's transition to a completely for-profit business, which is probably exactly what he planned, even if he never anticipated his bid to be successful.
Founding executive director, Rose Chan Loui, offered her thoughts on how Musk's offer to Open AI raises legal and governance issues that could change the course of AI in the future, making it more than just a financial decision.
Discussing Elon Musk's $97.4 billion bid for Open AI's nonprofit shareholding, Horwitz explained that "the question of the appropriate price is secondary to the question of whether the board should sell the charitable assets at all."
In recent article by The Economist, Jill Horwitz explains the fiduciary duty of Open AI's board to align with it's mission to ensure AI benefits all humanity, giving them the discretion to reject Elon Musk's unsolicited $97 billion bid.
Ellen Aprill recently contributed to a CNBC article about the process of OpenAI's board potentially receiving a formal bid from Elon Musk, and how they would have a legal obligation to review it.
In an article by AP News, Rose Chan Loui and Jill Horwitz discuss the legal complications and governance hurdles of Elon Musk's bid for Open AI and how it would impact the nonprofit mission as they attempt to transition into a for-profit model.
Ellen Aprill discusses how Open AI's nonprofit board has a fiduciary duty to sell its assets at fair market value. Musk’s $97.4 offer sets that value incredibly high, creating “an enormous complication” for OpenAI’s plan to sever its nonprofit ties.
LMPN's founding executive director, Rose Chan Loui, contributed her knowledge on nonprofit corporation governance to this piece about the ongoing legal conflicts between Elon Musk and Sam Altman surrounding Open AI's hope to transition to for-profit.
In this article, Ellen P. Aprill examines Loper Bright Enterprises v. Raimondo overturning Chevron v. NRDC, and argues that the Supreme Court's guidance on congressional delegation to administrative agencies is inconsistent and lacks clarity.
LMPN's senior scholar in residence, Ellen Aprill, was recently awarded with the Section of Taxation’s Lifetime Achievement Award to honor her distinguished teaching career, service, and scholarship in the tax sector.
In their recent article for The Conversation, LMPN's Jill Horwitz, Rose Chan Loui, and Ellen Aprill analyze the legal and financial complexities of Open AI's proposed shift to for-profit.
Senior scholar in residence, Ellen Aprill, has been honored with the Joanne M. Garvey Award by the Taxation Section of the California Lawyers Association.
Founding executive director, Rose Chan Loui, and founding faculty director, Jill Horwitz, provided their expertise on OpenAI’s nonprofit-to-for-profit restructuring and the potential challenges in preserving charitable assets in a recent Vox article.
Republican vice-presidential nominee JD Vance’s appearance at a far-right Christian revival tour last month may have crossed the line into campaign intervention by charitable groups.
OpenAI is exploring a shift from its nonprofit origins to a for-profit model, a move that could greatly benefit Microsoft (MSFT), its major backer. If approved, the transition would allow OpenAI to operate more like a startup, opening new opportunities for growth and investment.
OpenAI’s history as a nonprofit research institute that also sells commercial products like ChatGPT may be coming to an end as the San Francisco company looks to more fully convert itself into a for-profit corporation accountable to shareholders.
OpenAI's historically large $6.6 billion funding round is bringing in checks from some of the biggest technology and venture capital investors.
People from across the UCLA School of Law community welcomed Los Angeles mayor Karen Bass to the law school on April 12 for a high-level forum on the key role that philanthropic enterprises can play in solving the homelessness crisis.
Gene Takagi of NEO Law Group sums up highlights from the 27th Western Conference on Tax-Exempt Organizations in the firm’s March 25, 2024, Nonprofit Law Blog.
LMPN Rose Chan Loui joins ‘Squawk Box’ to discuss Elon Musk’s lawsuit against OpenAI and CEO Sam Altman, whether Musk has a legitimate argument in the case, OpenAI’s for-profit interests, and more.
In this podcast by Tradeoffs, LMPN Faculty Director Jill Horwitz talks about the difference between for-profit and nonprofit hospitals.
Jill Horwitz and Ellen Aprill address the nonprofit law implications of donor complaints about university responses to debates and demonstrations triggered by Hamas’ terrorist attacks on Israel and the Israeli government’s military campaign in Gaza.
LMPN Executive Director Rose Chan Loui comments on the compliance failures of an Orange County nonprofit that was given millions of dollars of County funding.
With the philanthropy world on the precipice of revolutionary change due to the pending baby boomer wealth transfer, UCLA School of Law today announced the formation of the Program on Philanthropy and Nonprofits.
Explore our comprehensive educational programming designed to enrich the knowledge and skills of law students, nonprofit professionals, board members, and philanthropists.
In the dynamic world of philanthropy and nonprofits, the Lowell Milken Center fosters an environment of intellectual growth and collaboration. Our Thought Leadership initiatives provide a platform for scholars, nonprofit leaders, and the broader community to engage in meaningful dialogue, share insights, and shape the future of the sector.
We host conferences targeted at the interests and needs of our various constituencies. Our academic conferences invite scholars, nonprofit and foundation leaders, practitioners and regulators to delve into the intricacies of the philanthropic and nonprofit sector.
Our faculty and staff are frequently invited to share their expertise and insights at national and international nonprofit law sector and academic conferences.
Our extensive range of research and publications focuses on critical nonprofit law issues. Contributing to scholarly discourse, guiding practitioners, and informing policy debates, our work aims to enhance understanding and effectiveness within the sector.
).png)
