Lowell Milken Center for Philanthropy and Nonprofits

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Tuesday, November 19, 2024

Sowing the Seeds of Generosity: Maximizing the Benefits of Philanthropic Giving

Join us for this insightful workshop, “Sowing the Seeds of Generosity: Maximizing the Benefits of Philanthropic Giving,” with Speaker Tony Truong, a veteran philanthropic advisor, who share insight on how to make the most of philanthropic work.

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Conference

February 27th & 28th 2025

Western Conference on Tax-Exempt Organizations

The UCLA School of Law Lowell Milken Center for Philanthropy and Nonprofits and Loyola Law School are pleased to announce that they will host the 28th Western Conference on Tax-Exempt Organizations on February 27 and February 28, 2025...

News + Media

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.

Read more about the award here

News + Media

October 28, 2024

Inside OpenAI’s multibillion-dollar gambit to become a for-profit company

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.

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Read full article here

News + Media

October 21, 2024

Is OpenAI being fair to its non-profit?

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.

Read the full article here

News + Media

Friday, October 18, 2024

JD Vance Campaign Event With Christian Right Leaders May Have Violated Tax and Election Laws, Experts Say

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.

News + Media

Monday, October 14, 2024

Changing OpenAI’s nonprofit structure could have big consequences

Artificial intelligence company, Open AI, could soon face significant challenges regarding its nonprofit roots, even as its valuation skyrockets to $157 billion.

News + Media

Monday, October 7, 2024

OpenAI looks to convert from nonprofit roots and become for-profit company

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.

News + Media

10/7/2024

The big winner if OpenAI becomes a for-profit business? Microsoft.

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.

News + Media

October 4, 2024

There's a catch in OpenAI's $6.6 billion funding deal that no one is talking about

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

News + Media

September 30, 2024

OpenAI’s Complex Path to Becoming a For-Profit Company

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

News + Media

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.

News + Media

June 11, 2024

Rose Chan Loui quoted in Forbes article regarding the Fearless Fund litigation

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

News + Media

May 13, 2024

NBC4: Here’s What Nonprofit Expert Says About Harry and Meghan’s Charity

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

Watch Here

News + Media

April 29, 2024

Mayor Bass visits UCLA Law to discuss philanthropic responses to homelessness

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.

News + Media

April 20, 2024

LMPN Announcement: Executive Director Chan Loui Receives Governors’ Award from Stanford

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

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News + Media

March 5, 2024

NEO Law Blog: WCTEO 2024 Highlights

Gene Takagi of NEO Law Group sums up highlights from the 27^th Western Conference on Tax-Exempt Organizations in the firm’s March 25, 2024, Nonprofit Law Blog.

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News + Media

March 4, 2024

CNBC Squawkbox: Elon Musk could face an uphill battle regarding his standing in the case: UCLA Law’s 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.

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Watch Here

News + Media

February 29, 2024

Tradeoffs: How Pushing Hospitals to Give Away Free Healthcare Could Backfire

In this podcast by Tradeoffs, LMPN Faculty Director Jill Horwitz talks about the difference between for-profit and nonprofit hospitals.

Listen or Read Here

News + Media

February 15, 2024

UCLA Law: UCLA Law launches center to address ‘revolutionary change’ in philanthropy and nonprofits

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.

News + Media

January 11, 2024

UCLA Law launches center to address ‘revolutionary change’ in philanthropy and nonprofits

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

News + Media

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.

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News + Media

December 20, 2023

The Conversation: What do universities owe their big donors? Less than you might think, explain 2 nonprofit law experts

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.

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News + Media

December 18, 2023

LAist: Nonprofit Led By OC Supervisor's Daughter Failed To Submit Required Audits For Millions In Spending, Records Show

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.

News + Media

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

News + Media

June 5, 2023

Jill Horwitz receives ABA’s Outstanding Nonprofit Lawyer Award

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News + Media

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.

News + Media

September 21, 2021

UCLA Law: UCLA Law Launches Program on Philanthropy and Nonprofits

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.