Author Page for Ellen P. Aprill

1.

2019 Overview of Tax Issues for Synagogues and other Religious Congregations

Loyola-LA Legal Studies Paper No. 2010-24

Number of pages: 19 Posted: 20 May 2010 Last Revised: 25 Jun 2019

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 1,087 (28,583)

Abstract:

2.

Choice of Entity: Considerations and Consequences

UNIVERSITY OF SOUTHERN CALIFORNIA GOULD SCHOOL OF LAW, 61ST INSTITUTE OF FEDERAL TAXATION, MAJOR TAX PLANNING 2009, August 2009, Loyola-LA Legal Studies Paper No. 15

Number of pages: 37 Posted: 26 Mar 2009 Last Revised: 08 Apr 2009

Ellen P. Aprill and Sanford Holo

Loyola Law School Los Angeles and Musick Peeler & Garrett LLP

Downloads 1,083 (28,728)

Abstract:

3.

Section 501(C)(3) Organizations, Single Member Limited Liability Companies, and Fiduciary Duties

52 ABA Real Property, Trust and Estate Journal (2017) , Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-18

Number of pages: 43 Posted: 05 Apr 2017 Last Revised: 20 Jan 2018

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 808 (43,344)

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4.

The Integral, the Essential and the Instrumental: Federal Income Tax Treatment of Governmental Affiliates

Journal of Corporation Law, Vol. 23, 1998, Loyola-LA Legal Studies Paper No. 2006-23

Number of pages: 37 Posted: 17 Aug 2006 Last Revised: 01 Jun 2013

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 697 (52,751)

Abstract:

5.

Regulating the Political Speech of Noncharitable Exempt Organizations after Citizens United

Loyola-LA Legal Studies Paper No. 2010-57

Number of pages: 99 Posted: 19 Dec 2010 Last Revised: 11 Jan 2011

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 600 (63,915)

Citation 2

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6.

The Law of the Word: Dictionary Shopping in the Supreme Court

Arizona State Law Journal, Vol. 30, p. 277, 1998, Loyola-LA Legal Studies Paper No. 2006-12

Number of pages: 63 Posted: 08 Mar 2006

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 562 (69,405)

Citation 2

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7.

Reconciling Nonprofit Self-Dealing Rules

ABA Real Property Trust and Estate Law Journal, Forthcoming, Loyola-LA Legal Studies Paper No. 2013-33

Number of pages: 52 Posted: 20 Sep 2013

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 528 (75,052)

Abstract:

8.

What Critiques of Sarbanes-Oxley Can Teach About Regulation of Nonprofit Governance

Fordham Law Review, Forthcoming, Loyola-LA Legal Studies Paper No. 2007-1

Number of pages: 39 Posted: 21 Dec 2006

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 421 (98,274)

Abstract:

9.

Responding to Tax Strategy Patents

Proceedings of the Fifth-Ninth Tax Institute, Gould School of Law, USC, 2007, Loyola-LA Legal Studies Paper No. 2007-26

Number of pages: 49 Posted: 15 Apr 2007

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 381 (110,252)

Abstract:

10.

The Tax Legislative Process: A Byrd's Eye View

81 Law and Contemporary Problems 99 (2018), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-06, U of Chicago, Public Law Working Paper No. 667

Number of pages: 38 Posted: 02 Feb 2018 Last Revised: 13 Jul 2018

Ellen P. Aprill and Daniel J. Hemel

Loyola Law School Los Angeles and New York University School of Law

Downloads 363 (116,410)

Citation 1

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11.

Revisiting Federal Tax Treatment of States, Political Subdivisions, and their Affiliates

23 Fla. Tax Rev. 73 (2019), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2019-20

Number of pages: 58 Posted: 08 Aug 2019 Last Revised: 29 Feb 2020

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 246 (174,212)

Abstract:

12.

Charitable Class, Disaster Relief, and First Responders

Tax Notes, Vol. 153, No. 7, 2016, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2016-42

Number of pages: 28 Posted: 13 Dec 2016

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 236 (181,339)

Abstract:

13.

Tax Shelters, Tax Law, and Morality: Codifying Judicial Doctrines

Southern Methodist University Law Review, Vol. 54, 2001, Loyola-LA Legal Studies Paper No. 2006-26

Number of pages: 29 Posted: 30 Aug 2006

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 233 (183,506)

Abstract:

14.

Inadvertence and the Internal Revenue Code: Federal Tax Consequences of State Unclaimed Property Laws

University of Pittsburgh Law Review, Vol. 62, p. 123, 2000, Loyola-LA Legal Studies Paper No. 2006-16

Number of pages: 53 Posted: 17 Jul 2000

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 232 (184,280)

Abstract:

15.

The Private Foundation Excise Tax on Self-Dealing: Contours, Comparisons, and Character

Pittsburgh Tax Review, Forthcoming, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2020-01

Number of pages: 41 Posted: 14 Jan 2020 Last Revised: 02 Mar 2020

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 227 (188,094)

Abstract:

16.

Examining the Landscape of Section 501(c)(4) Social Welfare Organizations

New York University Journal of Legislation and Public Policy, Forthcoming, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-17

Number of pages: 68 Posted: 23 May 2018

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 200 (211,726)

Abstract:

17.

Legal Defense Funds as Political Organizations

Tax Notes, Vol. 131, p. 277, 2011, Loyola-LA Legal Studies Paper No. 2011-15

Number of pages: 17 Posted: 21 Apr 2011

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 198 (213,609)

Abstract:

18.

Why the IRS Should Want to Develop Rules Regarding Charities and Politics

Case Western Reserve Law Review, Forthcoming, Loyola-LA Legal Studies Paper No. 2011-33

Number of pages: 39 Posted: 16 Sep 2011

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 195 (216,614)

Abstract:

19.

Churches, Politics, and the Charitable Contribution Deduction

Boston College Law Review, Vol. 42, p. 843, 2001, Loyola-LA Legal Studies Paper No. 2006-13

Number of pages: 33 Posted: 13 Mar 2006

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 189 (222,600)

Abstract:

20.

Reforming the Charitable Contribution Substantiation Rules

14 Florida Tax Review 275 (2013), Loyola-LA Legal Studies Paper No. 2013-6

Number of pages: 45 Posted: 16 Feb 2013 Last Revised: 01 Jul 2013

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 186 (226,763)

Abstract:

21.

Once and Future Gift Taxation of Transfers to Section 501(c)(4) Organizations: Current Law, Constitutional Issues, and Policy Considerations

New York University Journal of Legislation and Public Policy, Vol. 15, April 2012, Loyola-LA Legal Studies Paper No. 2011-30

Number of pages: 45 Posted: 01 Sep 2011 Last Revised: 29 Sep 2011

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 186 (225,672)

Abstract:

22.

A Tax Lawyer’s Interpretation of Shakespeare

ABA Section of Taxation News Quarterly, Vol. 13, Fall 2009, Loyola-LA Legal Studies Paper No. 2009-40

Number of pages: 2 Posted: 12 Nov 2009

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 185 (226,763)

Abstract:

23.

Reform Judaism, B'Tzelem Ehlohim, and Gay Rights

FAITH AND LAW: HOW RELIGIOUS TRADITIONS FROM CALVINISM TO ISLAM VIEW AMERICAN LAW, Robert Cochran, ed., NYU Press, 2007, Loyola-LA Legal Studies Paper No. 2006-9

Number of pages: 21 Posted: 03 Mar 2006

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 169 (244,952)

Abstract:

24.

Standards for Charitable Disaster Relief In the Time of Pandemic

Tax Analysts 395 (June 2020), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2020-16

Number of pages: 6 Posted: 29 Jun 2020

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 158 (259,232)

Abstract:

25.

An Overview of Tax Issues for Religious Congregations

The Practical Tax Lawyer, Vol. 55, Fall 2010, Loyola-LA Legal Studies Paper No. 2010-51

Number of pages: 11 Posted: 16 Nov 2010

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 156 (261,922)

Abstract:

26.

A Typology of Governments and Governmental Affiliates

Loyola-LA Legal Studies Paper No. 2013-26

Number of pages: 1 Posted: 31 May 2013

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 146 (277,751)

Abstract:

27.

Amending the Johnson Amendment in the Age of Cheap Speech

2018 University of Illinois Law Review On-Line (Spring 2018), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-45

Number of pages: 18 Posted: 27 Nov 2017 Last Revised: 17 Jan 2018

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 142 (282,272)

Abstract:

28.

The Interpretive Voice

Loyola-LA Legal Studies Paper No. 2005-3

Number of pages: 51 Posted: 11 Feb 2005

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 139 (287,075)

Abstract:

29.

Religious Organizations, Refuge for Undocumented Immigrants, and Tax Exemption

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2017-28

Number of pages: 6 Posted: 30 Aug 2017 Last Revised: 19 Nov 2017

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 134 (295,241)

Abstract:

30.

Post-Disaster Tax Legislation: A Series of Unfortunate Events

Duke Law Journal, Forthcoming, Loyola-LA Legal Studies Paper No. 2006-40

Number of pages: 51 Posted: 16 Nov 2006

Ellen P. Aprill and Richard Schmalbeck

Loyola Law School Los Angeles and Duke University School of Law

Downloads 132 (298,636)

Abstract:

31.

The Impact of Agency Procedures and Judicial Review on Tax Reform

National Tax Journal, Vol. 65, No. 4, pp. 917-932, December 2012, Loyola-LA Legal Studies Paper No. 2012-39

Number of pages: 17 Posted: 16 Oct 2012

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 130 (302,141)

Abstract:

32.

Report of the Task Force on Judicial Deference, Aba Section of Taxation

Tax Lawyer, Vol. 57, p. 717, 2004, Loyola-LA Legal Studies Paper No. 2004-10, Hofstra Univ. Legal Studies Research Paper No. 05-15

Number of pages: 62 Posted: 27 May 2005 Last Revised: 10 Mar 2008

Ellen P. Aprill, Linda Galler and Irving Salem

Loyola Law School Los Angeles, Hofstra University - Maurice A. Deane School of Law and affiliation not provided to SSRN

Downloads 130 (302,141)

Abstract:

33.

The Section 527 Obstacle to Meaningful Section 501(c)(4) Regulation

Pittsburgh Tax Review, Forthcoming, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2015-29, APSA 2014 Annual Meeting Paper

Number of pages: 41 Posted: 04 Aug 2014 Last Revised: 08 Sep 2015

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 129 (303,903)

Abstract:

34.

Testimony of Ellen Aprill on Tax Strategy Patents Before the Subcommittee on Select Revenue Measures of the Committee on Ways & Means

Loyola-LA Legal Studies Paper No. 2007-4

Number of pages: 10 Posted: 22 Dec 2006

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 127 (307,425)

Citation 4

Abstract:

35.

King v. Burwell and Tax Court Review of Regulations

Annual Review, 2015 Pepperdine Law Review On-Line, Forthcoming, Loyola Law School, Los Angeles Legal Studies Paper No. 2015-30

Number of pages: 15 Posted: 03 Sep 2015 Last Revised: 04 Sep 2015

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 120 (320,386)

Abstract:

36.

Governmental and Semi-Governmental Federal Charitable Entities

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2022-01

Number of pages: 42 Posted: 11 Feb 2022 Last Revised: 15 Feb 2022

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 119 (322,260)

Abstract:

37.

The Supreme Court's Opinions in Bilski and the Future of Tax Strategy Patents

Journal of Taxation, Vol. 113, p. 81, August 2010, Loyola-LA Legal Studies Paper No. 2010-35

Number of pages: 22 Posted: 29 Aug 2010

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 119 (322,260)

Abstract:

38.

The Ballot, the Bimah, and the Tax Code

CCAR Journal: The Reform Jewish Quarterly, Forthcoming, Loyola-LA Legal Studies Paper No. 2009-47

Number of pages: 18 Posted: 09 Dec 2009

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 106 (349,116)

Abstract:

39.

Section 4960’s Failure to Tax Governmental Entities

Tax Notes, January 22, 2018, Medium, Whatever Source Derived blog, December 26, 2017, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-07

Number of pages: 9 Posted: 23 Feb 2018 Last Revised: 25 Feb 2018

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 101 (360,452)

Abstract:

40.

A Primer on Political Activity by 501(c) and 527 Organizations

Loyola-LA Legal Studies Paper No. 2013-24

Number of pages: 30 Posted: 23 May 2013 Last Revised: 24 May 2013

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 100 (362,810)

Abstract:

41.

Section 501(c)(4) Organizations, the Gift Tax, and Election Law Disclosure

Loyola-LA Legal Studies Paper No. 2010-50

Number of pages: 7 Posted: 13 Nov 2010 Last Revised: 15 May 2011

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 97 (369,943)

Abstract:

42.

Americans for Prosperity and the Future of Schedule B

Tax Notes Federal, Volume 172, July 12, 2021, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-22

Number of pages: 4 Posted: 19 Jul 2021

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 93 (379,863)

Abstract:

43.

Brief of Amici Curiae Scholars of the Law of Non-Profit Organizations in Support of Respondent: Americans for Prosperity Foundation v. Matthew Rodriguez, Nos. 19-251 & 19-255

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-04, U. of Pittsburgh Legal Studies Research Paper No. 2021-12, University of Utah College of Law Research Paper No. 440, Boston College Law School Legal Studies Research Paper No. 559

Number of pages: 53 Posted: 07 Apr 2021 Last Revised: 21 Apr 2021

Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. McLaughlin and Richard Schmalbeck

Loyola Law School Los Angeles, Catholic University of America (CUA) - Columbus School of Law, Independent, Pace University - School of Law, Georgetown University Law Center, University of Pittsburgh - School of Law, UCLA School of Law, Columbia University, Boston College - Law School, NYU School of Law, University of Utah S.J. Quinney College of Law and Duke University School of Law

Downloads 92 (382,372)

Abstract:

44.

UBIT to the Defense! ESOPs and Government Entities

Tax Notes, Vol. 128, p. 317, July 18, 2010

Number of pages: 5 Posted: 12 Aug 2010

Calvin H. Johnson and Ellen P. Aprill

University of Texas at Austin - School of Law and Loyola Law School Los Angeles

Downloads 91 (384,984)

Abstract:

45.

Parsonage and Tax Policy: Rethinking the Exclusion

TAX NOTES, p. 1243, August 26, 2002, Loyola-LA Legal Studies Paper No. 2002-18

Number of pages: 16 Posted: 23 Aug 2002 Last Revised: 25 Jun 2010

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 88 (393,024)

Abstract:

46.

Nonprofits and Political Activity: Lessons from England and Canada

142 Tax Notes 1114 (2014), Loyola-LA Legal Studies Paper No. 2014-9

Number of pages: 7 Posted: 26 Mar 2014

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 86 (398,528)

Abstract:

47.

The Parsonage Exemption Subsidizes Religion

Tax Notes, Dec. 18, 2017, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-01

Number of pages: 4 Posted: 18 Jan 2018 Last Revised: 19 Jan 2018

Adam Chodorow and Ellen P. Aprill

Arizona State University (ASU) - Sandra Day O'Connor College of Law and Loyola Law School Los Angeles

Downloads 84 (404,131)

Abstract:

48.

A Case Study of Legislation vs. Regulation: Defining Political Campaign Intervention Under Federal Tax Law

Duke Law Journal, Vol. 63, p. 101, 2014, Loyola-LA Legal Studies Paper No. 2014-11

Number of pages: 39 Posted: 04 Apr 2014

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 82 (409,842)

Abstract:

49.

Tribal Bonds: Indian Sovereignty and the Tax Legislative Process

Administrative Law Review, Vol. 46, p. 333, 1994, Loyola-LA Legal Studies Paper No. 2009-3

Number of pages: 37 Posted: 04 Feb 2009

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 81 (412,720)

Abstract:

50.

Caution: Enterprise Zones

66 Southern California Law Review 1341 (1993), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2019-02

Number of pages: 25 Posted: 31 Jan 2019 Last Revised: 01 Apr 2019

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 80 (415,749)

Abstract:

51.

A Tax Lesson for Election Law

164 Tax Notes Federal No. 14, 2259 (September 30, 2019)., Loyola Law School, Los Angeles Legal Studies Research Paper No. 2019-36

Number of pages: 6 Posted: 28 Oct 2019

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 67 (457,903)

Abstract:

52.

Excluding the Income of State and Local Governments: The Need for Congressional Action

26 Georgia Law Review 421 (1992), Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-20

Number of pages: 83 Posted: 24 May 2018

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 67 (457,903)

Abstract:

53.

The University, Ideology, and Tax Exemption

Tax Notes Federal, Aug. 10, 2020, pp. 1037-1041, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2020-24

Number of pages: 6 Posted: 21 Sep 2020

Ellen P. Aprill and Samuel D. Brunson

Loyola Law School Los Angeles and Loyola University Chicago School of Law

Downloads 61 (479,877)

Abstract:

54.

Municipal Bonds and Accountability to the General Electorate

141 Tax Notes 547, November 2013, Loyola-LA Legal Studies Paper No. 2013-41

Number of pages: 8 Posted: 27 Nov 2013

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 55 (503,496)

Abstract:

55.

Tax Exemption is Not a Subsidy - Except When it is

172 Tax Notes Federal 1887

Number of pages: 12 Posted: 08 Nov 2021 Last Revised: 10 Nov 2021

Lloyd Hitoshi Mayer and Ellen P. Aprill

Notre Dame Law School and Loyola Law School Los Angeles

Downloads 54 (507,619)

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56.

May 2018 ABA Tax Section Meeting - Tax Policy and Simplification Committee: The Byrd Rule and the Tax Legislative Process (Presentation Slides)

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2018-19

Number of pages: 14 Posted: 22 May 2018

Joseph Dugan, Ellen P. Aprill, Viva Hammer and George K. Yin

U.S. Department of Justice, Loyola Law School Los Angeles, Government of the United States of America - Joint Committee on Taxation and University of Virginia School of Law

Downloads 43 (557,824)

Abstract:

57.

A Tax Lesson for Education Law

Tax Notes Federal, Volume 171, May 17, 2021, Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-13

Number of pages: 9 Posted: 25 Jun 2021

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 14 (753,173)

Ellen P. Aprill

Loyola Law School Los Angeles

John E. Anderson Professor of Tax Law, Associate Dean for Academic Programs

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Scholarly Papers (57)

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