SCHOLARSHIP
mission and vision

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.

Publication
Ellen Aprill et.al: Harvard Does Have Options if It Loses Tax-Exempt Status
Article
Jill Horwitz: Universities Hit by US Funding Drain Have Legal Means to Recover
Publication
Ellen Aprill: Revoking Tax-Exemption for Pursuit of DEI
Article
Rose Chan Loui: Can OpenAI Abandon Its Non-Profit “Purpose”?
Podcast
Rose Chan Loui: Emergency pod: Did OpenAI give up, or is this just a new trap?
Article
Ellen Aprill: Endowments aren’t blank checks – but universities can rely on them more heavily in turbulent times
Podcast
Rose Chan Loui: Profit or Purpose? OpenAI's $300 Billion Question, with Rose Chan Loui
Article
Ellen Aprill: “A Very Complicated Entity”: Lessons from the DOGE-United States Institute of Peace Showdown
Podcast
Rose Chan Loui: Emergency pod: Judge plants a legal time bomb under OpenAI
Interview
Rose Chan Loui: OpenAI Conversion Sheds Nonprofit Purpose Without Justification
Op-Ed Article
Rose Chan Loui & Jill Horwitz: OpenAI Conversion Sheds Nonprofit Purpose Without Justification
Podcast
Rose Chan Loui: Emergency pod: Elon tries to crash OpenAI’s party
Article
Ellen Aprill: Unpacking the Most Important Paragraph in Loper Bright
Podcast
Rose Chan Loui on OpenAI’s gambit to ditch its nonprofit
Article
The Foreign Agents Registration Act: Noncompliance Could be Costly
Article
Rose Chan Loui: Open AI's structure raises questions about protecting its charitable mission
Forthcoming Article
Horwitz, Jill, DeDiego Carreras, Alberto, & Dan Rodriguez, “Pandemic Harms and Private Law’s Limits: A Proposal for Tort Replacement,” in I. Glenn Cohen, Wendy Netter Epstein, & Christopher Robertson eds., Health Law as Private Law, Cambridge University Press (forthcoming 2024).
Article
Horwitz, Jill R., “Preface to the UCLA Symposium on The Restatement of the Law, Charitable Nonprofit Organizations” 70 UCLA L. Rev 268 (2023).
Article
Horwitz, Jill R., “Use of Restricted Assets During a Crisis: Is it Time to Raid the Endowment?” 70 UCLA L. Rev. 406 (2023).
Article
Rose Chan Loui: The Foreign Agents Registration Act and Tax-Exempts: It May Apply To You
Article
The Untold Nonprofit Story of OpenAI
Article
Board Control of a Charity's Subsidiaries: The Saga of OpenAI
Article
Threatening Nonprofit Hospital Tax Exemption A Better Path Forward
ARTICLE
Horwitz, Jill, editor and contributor to the UCLA Law Review Discourse Symposium celebrating the publication of the Restatement
ARTICLE
Horwitz, Jill & Austin Nichols, “Hospital Service Offerings (Still) Differ Substantially by Ownership Type,” & Research Note, Health Affairs 41(3):331-340 (2022).
ARTICLE
Horwitz, Jill (Reporter), American Law Institute, Restatement of the Law, First, Charitable Nonprofit Organizations (2021).
ARTICLE
Horwitz, Jill, “Charitable Nonprofits and the Business of Health Care,” in eds. Walter Powell & Patricia Bromley, The Nonprofit Sector: A Research Handbook 3d, Stanford University Press, 413-444 & 775-785 (2020).
ARTICLE
Rose Chan Loui: California Fights to Unmask Donors
Award
Ellen Aprill Receives AALS Tax Section Lifetime Achievement Award
PODCAST
Jill Horwitz Questions the Role of Nonprofit Hospitals