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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.

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.

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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
Legal complications await if OpenAI tries to shake off control by the nonprofit that owns the rapidly growing tech company
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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
vox

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.

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.

10/7/2024
Rose Chan Loui quoted on Yahoo Finance article
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.

October 4, 2024
Jill Horwitz quoted in Business Insider article regarding Open AI
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.