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Stay up-to-date with the latest news and developments from the Lowell Milken Center for Philanthropy and Nonprofits. Read about our faculty's thought leadership, student successes, and the impact our alumni are making in the world.

March 7, 2025
Rose Chan Loui breaks down the court order that could derail Open AI's restructuring in emergency podcast episode with 80,000 Hours

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.

February 24, 2025
Rose Chan Loui speaks with ABC News Radio about recent publication: "OpenAI Conversion Sheds Nonprofit Purpose Without Justification"

In this efficient radio spot,  Rose Chan Loui and interviewer Mike Dobuski sum up the OpenAI issues in one minute.

February 24, 2025
Rose Chan Loui discusses how strong governance protects nonprofit missions in recent Yahoo Finance article about Open AI

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.

Jill Horwitz and Rose Chan Loui discuss the financial and legal issues raised by Elon Musk's $97.4 billion bid for OpenAI in this Fortune article.

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.

February 13, 2025
Op-Ed by Rose Chan Loui and Jill Horwitz discussing Open AI's attempt to abandon its nonprofit purpose recently published in Bloomberg Law
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LMPN founding directors, Rose Chan Loui and Jill Horwitz, discuss legal concerns regarding OpenAI's ability to renounce its nonprofit mission without justification while restructuring.

February 12, 2025
In a recent interview with the 80,000, Rose Chan Loui discusses the implications of Elon Musk's $97.4 billion bid for Open AI's nonprofit shareholding
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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.

February 11, 2025
LMPN's founding faculty director, Jill Horwitz was recently a key reference in WSJ article, "Musk’s $97.4 Billion OpenAI Bid Piles Pressu
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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."

February 11, 2025
Jill Horwitz provides insight into why OpenAI's board has a fiduciary duty to adhere to the organization's mission in recent Economist article

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.

February 11, 2025
Ellen Aprill contributes to CNBC article about If and OpenAI board does receive a formal bid, it has a legal obligation to review it, accordi
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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.

February 11, 2025
Jill Horwitz and Rose Chan Loui recently spoke with AP News regarding the complications of Elon Musk's $97.4 billion bid for Open AI
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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.

February 10, 2025
Ellen Aprill discusses insight the legal complexities surrounding Elon Musk’s $97.4 billion bid for OpenAI’s nonprofit assets
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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.

February 4, 2025
Rose Chan Loui weighs in on Musk v. Open AI as the lawsuit moves closer to trial
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In recent Reuters article, Rose Chan Loui highlights how rare nonprofit to for-profit transitions are outside of the healthcare sector, raising important questions about the ethics and governance of AI.

January 30, 2025
Ellen Aprill recently spoke with NY Times about Kash Patel's charity aided Donald Trump and himself as a publicity machine
kash

Ellen Aprill recently provided insight to Kash Patel's use of his charity to further his and Trump's own agenda by spending more on self-promotion than charitable giving.

January 17, 2025
Rose Chan Loui discusses the roles of Delaware and California in the Elon Musk vs. Sam Altman Discourse Surrounding Open AI
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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.

January 15, 2025
Ellen Aprill's recent article explores the most important paragraph in the Supreme Court case, Loper Bright Enterprises v. Raimondo

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.

January 13, 2025
Ellen Aprill Receives the AALS Tax Section Lifetime Achievement Award

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.

January 6, 2025
Rose Chan Loui contributes to conversation about how Open AI's nonprofit structure gives them significant control over technological development

LMPN's founding executive director, Rose Chan Loui, discusses Open AI's priceless control position as a nonprofit as they are set to collide with xAI's Elon Musk this year.

December 17, 2024
Ellen Aprill recently quoted in New York Times article about Sam Altman's dual involvement in Open AI's for-profit and nonprofit structures

Senior Scholar in Residence at the Lowell Milken Center for Philanthropy and Nonprofits, Ellen Aprill, was recently quoted on the Sam Altman’s dual role as CEO of OpenAI’s for-profit company and board member of its nonprofit.

Rose Chan Loui discusses Open Ai's complex nonprofit structure in a recent interview with the 80,000
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Rose Chan Loui, founding executive director of the Lowell Milken Center for Philanthropy and Nonprofits, discusses OpenAI’s innovative nonprofit structure and its complex balance between mission, investment, and control.

11/20/2024
Jill Horwitz, Rose Chan Loui, and Ellen Aprill explore the legal complexities of OpenAI’s potential shift from nonprofit to for-profit status
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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.

November 8, 2024
Ellen Aprill receives the Joanne M. Garvey Award for lifetime achievement and outstanding contribution in the field of tax law

Senior scholar in residence, Ellen Aprill, has been honored with the Joanne M. Garvey Award by the Taxation Section of the California Lawyers Association.

October 28, 2024
Rose Chan Loui and Jill Horwitz referenced on Vox Article about the stakes of Open AI's multibillion-dollar gambit to become a for-profit company
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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.

October 21, 2024
Jill Horwitz and Rose Chan Loui quoted in Transformer article about OpenAI’s conversion to a for-profit
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Rose Chan Loui and Jill Horwitz, recently spoke to Transformer News about OpenAI’s unique legal structure and the balance between nonprofit control and for-profit interests.

Friday, October 18, 2024
Ellen Aprill speaks on political activities by charitable groups in ProPublica article about JD Vance's campaign event with Christian right leaders
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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.

Monday, October 14, 2024
Jill Horwitz quoted in AP article about Open AI's transition away from a nonprofit structure
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Artificial intelligence company, Open AI, could soon face significant challenges regarding its nonprofit roots, even as its valuation skyrockets to $157 billion.

10/7/2024
Rose Chan Loui quoted on Yahoo Finance article about Open AI's becoming for-profit could benefit Microsoft
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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.

Monday, October 7, 2024
Ellen Aprill quoted in PBS article regarding Open AI's hope to transition from a non-profit to a for-profit model
Open Ai article

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.

October 4, 2024
There's a catch in OpenAI's $6.6 billion funding deal that no one is talking about
Altman

OpenAI's historically large $6.6 billion funding round is bringing in checks from some of the biggest technology and venture capital investors.

September 30, 2024
OpenAI’s Complex Path to Becoming a For-Profit Company
Altman

Converting from a nonprofit happens rarely, especially for organizations this wealthy. OpenAI has two years to do so.

August 20, 2024
Open AI's structure raises questions about protecting its charitable mission

In the latest development in the OpenAI saga, Elon Musk has, for the second time sued the group of entities known as OpenAI this time in the federal court in Northern California.

June 11, 2024
Rose Chan Loui quoted in Forbes article regarding the Fearless Fund litigation
Ayana Parsons, right, and Arian Simone, of Fearless Fund, attend a news conference, Aug. 10

The United States Court of Appeals for the 11th Circuit last week delivered a blow to philanthropic efforts to advance racial equity.

May 13, 2024
Rose Chan Loui Talks to NBC4 about Harry and Meghan's charity
Prince Harry and Meghan Markle

NBC Universal’s Karma Dickerson interviewed Executive Director Rose Chan Loui about Archewell Foundation.

April 29, 2024
UCLA Law: Mayor Bass Visits UCLA Law to discuss philanthropic responses to homelessness
Mayor Bass

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.

April 20, 2024
LMPN Announcement: Executive Director Chan Loui Receives Governors’ Award from Stanford
Rose Award

LMPN Executive Director Chan Loui, a Stanford University alumna, was awarded the Governors’ Award at a ceremony in April 2024.

March 5, 2024
NEO Law Blog: WCTEO 2024 Highlights

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.

March 4, 2024
CNBC Squawkbox: Elon Musk could face an uphill battle regarding his standing in the case: UCLA Law’s Rose Chan Loui
Rose Chan Loui

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.  

February 29, 2024
Tradeoffs: How Pushing Hospitals to Give Away Free Healthcare Could Backfire
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In this podcast by Tradeoffs, LMPN Faculty Director Jill Horwitz talks about the difference between for-profit and nonprofit hospitals.

February 15, 2024
UCLA Law: UCLA Law launches center to address ‘revolutionary change’ in philanthropy and nonprofits
UCLA School of Law

The law school established the Program on Philanthropy and Nonprofits in 2021, which has now transformed into the Lowell Milken Center for Philanthropy and Nonprofits.

January 11, 2024
UCLA Law launches center to address ‘revolutionary change’ in philanthropy and nonprofits
Lowell Milken

Los Angeles, CA – UCLA proudly announces the launch of the Lowell Milken Center for Philanthropy and Nonprofits (LMPN).

January 8, 2024
Tax Notes: Board Control of a Charity’s Subsidiaries: The Saga of OpenAI

LMPN Senior Scholar in Residence Ellen Aprill, Faculty Director Jill Horwitz, and Executive Director Chan Loui write about the nonprofit structure and governance of OpenAI.  

December 20, 2023
The Conversation: What do universities owe their big donors? Less than you might think, explain 2 nonprofit law experts
Harvard President Claudine Gay, left, testified alongside Penn President Liz Magill before a House committee on Dec. 5, 2023, regarding antisemitism on college campuses. Magill resigned four days later. Kevin Dietsch/Getty Images

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.  

December 18, 2023
LAist: Nonprofit Led By OC Supervisor's Daughter Failed To Submit Required Audits For Millions In Spending, Records Show
Vice Chairman, District 1: Andrew Do

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.  

October 11, 2023
UCLA Law: ‘Heroic’ journey: How Jill Horwitz brought the ‘Restatement of Charitable Nonprofits’ to life

Learn about UCLA Law professor Jill Horwitz’s work as the reporter for the Restatement of the Law

June 5, 2023
Jill Horwitz receives ABA’s Outstanding Nonprofit Lawyer Award
March 14, 2023
LMPN Announcement: Rose Chan Loui Appointed to the Mayor’s Fund for Los Angeles

Rose Chan Loui is the inaugural Director of the Program on Philanthropy and Nonprofits at UCLA School of Law.

September 21, 2021
UCLA Law: UCLA Law Launches Program on Philanthropy and Nonprofits
Lowell Milken

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.