Lowell MILKEN Center
FOR Philanthropy
& Nonprofits

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.

FOR LAW STUDENTS
Programs

Producing scholarship about the most important issues facing nonprofits as well as their beneficiaries.

FOR LAW STUDENTS
Mission

Producing scholarship about the most important issues facing nonprofits as well as their beneficiaries.

Upcoming
Events

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.

Conference
February 27th & 28th 2025
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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

Stay up-to-date with the latest news and developments from the Lowell Milken Center for Philanthropy and Nonprofits.

mission and vision
News + Media
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 in a new article for The Conversation

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.

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.

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.

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.

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 11th 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.

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.

News + Media
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.

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.  

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.

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.  

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.  

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

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.

Lowell Milken Center
Lowell Milken Center
LOWELL MILKEN CENTER ON PHILANTHROPY AND NONPROFITS
LOWELL MILKEN CENTER ON PHILANTHROPY AND NONPROFITS
LOWELL MILKEN CENTER ON PHILANTHROPY AND NONPROFITS
Educational

Explore our comprehensive educational programming designed to enrich the knowledge and skills of law students, nonprofit professionals, board members, and philanthropists.

For Law Students
For Nonprofit
Professionals
For Boards
For Philanthropists
Thought
Leadership

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.

Conferences

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.

External Speaking Engagements

Our faculty and staff are frequently invited to share their expertise and insights at national and international nonprofit law sector and academic conferences.

Scholarship

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.