May Mini Seminar

Once and Future Revocation for Violations of 501(c)(3): Fundamental Public Policy and Substantial Illegal Purpose

Should the current administration act on threats to revoke the section 501(c)(3) exemption of organizations that differ with it ideologically, such efforts are likely to involve either asserting violation of fundamental public policy under the Bob Jones case or substantial illegal purpose doctrine as understood by the IRS. This talk will examine the strengths and weaknesses of each of these bases for revocation.

 
Ellen Aprill is Senior Scholar in Residence at the Lowell Milken Center for Philanthropy and Nonprofits.  She is also John E. Anderson Professor Emerita at LMU Loyola Law School.  Among other affiliations, Aprill is a Fellow of the American College of Tax Counsel, a member of the American Law Institute, the board of the American Tax Policy Institute, a member of the Executive Committee of the USC Federal Tax Institute, and a member of the Faculty Advisory Board of the Tannenwald Foundation for Excellence in Tax Scholarship. She formerly served as Vice Chair of the ABA Section of Taxation, Chair of the Los Angeles County Bar Tax Section, a member of the Board of Advisors of New York University National Center on Philanthropy and Law, and an advisor on the American Law Institute Restatement of the Law, Charitable Nonprofit Organizations. Aprill co-founded the annual Western Conference on Tax-Exempt Organizations, now in its 27th year.

Schedule:
4:00 - 4:15 | Meet, Greet, Find a Seat (including cocktails and hors d'oeuvres)
4:15 - 4:30 | Introduction of Guests and Announcements
4:30 - 5:30 | Speaker Presentation, Q&A
5:30 - 6:30 | Networking

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