About
LMPN

At the Lowell Milken Center for Philanthropy and Nonprofits, our mission is to enhance the understanding of this pivotal sector and to support it through educational programming, thought leadership, and scholarship. We invite you to explore our commitment to enriching the nonprofit landscape and advancing its impactful work.

LMPN History and Inspiration

The Lowell Milken Center for Philanthropy and Nonprofits was inspired by founding donor Lowell Milken ‘73. As a leading philanthropist, Lowell had been witnessing the vast transfer of wealth from the baby boomer generation to the younger generations and saw first-hand the need to develop expert advisors to counsel the new generation of philanthropists. The Center was seeded with a gift from Lowell that established a Program for Philanthropy and Nonprofits under the Lowell Milken Institute for Business Law and Policy, also funded by a gift from Lowell Milken in 2013. When Founding Faculty Director Jill Horwitz committed to lead the new Program, Lowell’s vision could be realized.

In late 2022, Founding Executive Director Rose Chan Loui joined the leadership team, and together Horwitz and Chan Loui began producing programming in earnest. Enthusiastic response from the philanthropic and nonprofit community demonstrated that there was indeed a great need for the Program’s work. In the Fall of 2023, Lowell generously agreed to make an additional gift that allowed for the expansion of the Program into an independent Center. LMPN is now poised to be a central hub for education, thought leadership and scholarship in all aspects of law and policy related to philanthropy and nonprofit organizations. Building on Lowell’s vision, our goal is to become an internationally recognized leader in all of these areas.

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.

Mission
& Vision

Our mission is to deepen the understanding of the philanthropic and nonprofit sector and promote solutions to its problems through education, thought leadership, and scholarship. We envision ourselves as a global leader in this domain within the next three to five years.

Our goals are multifaceted, beginning with meeting the sector's legal needs through the education and training of current and future nonprofit lawyers, executives, directors, staff, and funders. We engage in active collaboration with policymakers and stakeholders to develop innovative solutions for pressing problems, thereby enhancing the efficacy of the philanthropic and nonprofit sector. Additionally, we are committed to predicting and addressing critical issues within the sector through comprehensive, high-quality analyses that rely on primary data collection, original research, and thorough policy studies.

The nonprofit sector represents a significant segment of the United States economy. According to a November 2023 report by Independent Sector, in 2022, nonprofits comprised 5.6% of GDP and 6.5% of the workforce and contributed $1.4 trillion to the economy. Guided by philanthropists and driven by a commitment to change, these entities address huge challenges–from alleviating poverty and promoting the arts to championing environmental solutions.

On the other hand, the number of donors decreased 10% in 2022, and 59% of people did not volunteer in 2022. And while nonprofits are still among the most trusted institutions in America, that trust has slipped–from 59% in 2000 to 52% in 2022. Finally, although the research indicates that advocacy is a common characteristic of high-impact nonprofits, only 31% of nonprofits reported advocating or lobbying in 2022, a significantly smaller percentage than 20 years ago, and nonprofit staffs’ understanding of the law governing advocacy has generally worsened since 2000.

The Lowell Milken Center for Philanthropy and Nonprofits is committed to fostering a thriving philanthropic and nonprofit sector that can effectively meet the world’s most pressing needs.

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mission and vision
Core
Activities

The Lowell Milken Center for Philanthropy and Nonprofits will focus on three core activities to support the nonprofit and philanthropic sector’s work of meeting the world’s most pressing needs:

Educational Programming

We aim to broaden educational opportunities at UCLA Law for J.D., LL.M., and M.L.S. students by developing additional specialty classes. In addition, we will serve the greater nonprofit and philanthropic community by developing programs to educate lawyers, directors, nonprofit managers, and funders on issues central to the operations, financial management, legal compliance, and governance of nonprofits.

Thought Leadership

We strive to bring together nationally recognized practitioners, scholars, regulators, and nonprofit leaders to discuss and address the most critical contemporary issues facing the philanthropic and nonprofit sector. We work with these stakeholders to advocate for innovation in, and improvement of, the sector.

Scholarship

Our publications and research on philanthropy and nonprofits, including tax policy, governance, and the role of this sector in the national and global economy will drive meaningful contributions to society as a whole.

Who We Are

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.

Jill Horwitz
Jill Horwitz
Founding Faculty Director
horwitz@law.ucla.edu

Horwitz provides intellectual leadership to the Center.

Rose Chan Loui
Rose Chan Loui
Founding Executive Director
chanloui@law.ucla.edu

Chan Loui is the most senior staff member of the Center, responsible for designing and implementing LMPN’s programs and operations.

Mac Fernandez
Mac Fernandez
Program Manager
fernandezm@law.ucla.edu

Fernandez is responsible for administering all LMPN events and programs, as well as providing general administrative and operational support for LMPN, including budget management.

Ellen Aprill
Ellen Aprill
Senior Scholar in Residence
ellen.aprill@lls.edu

A renowned tax scholar, Aprill brings her expertise to the Center as a scholar and teacher of exempt organizations and nonprofits.

Lowell Milken
Lowell Milken
Founding Donor

Lowell Milken is an innovative business leader and pioneering philanthropist in education reform.

Taimie L. Bryant
Taimie L. Bryant
  • Expertise in Nonprofit Law and Animal Law.
  • Teaches Nonprofit Law and Policy.
Scott Cummings
Scott Cummings
  • Expertise in ethics.
  • Founding Faculty Director, UCLA Program on Legal Ethics, andthe Profession.
Joel Feuer
Joel Feuer
  • Executive Director, Lowell Milken Institute on Business Lawand Policy
  • Teaches Director and Officer Insurance and CorporateGovernance and Internal Corporate Investigations.
Sung Hui Kim
Sung Hui Kim
  • Expertise in governance and fiduciary law.

Jason Oh
Jason Oh
  • Expertise in governance.
Andrew Verstein
Andrew Verstein
  • Expertise in governance.
Eugene Volokh
Eugene Volokh
  • Expertise in First Amendment law.
Eric Zolt
Eric Zolt
  • Expertise in governance.
  • Relevant courses include Business Strategy and CorporateGovernance.