Ellen P. Aprill

Loyola Law School Los Angeles

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

919 Albany Street

Los Angeles, CA 90015-1211

United States

SCHOLARLY PAPERS

46

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CITATIONS
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10

Scholarly Papers (46)

1.

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 924 (21,874)

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2.

An 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: 09 Jun 2010
Ellen P. Aprill
Loyola Law School Los Angeles
Downloads 821 (25,994)

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3.

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 570 (42,510)

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4.

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 546 (45,031)

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5.

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 478 (53,304)

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6.

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 461 (55,793)

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7.

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 450 (57,328)
Citation 1

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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 403 (65,540)

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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 374 (71,563)

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10.

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 222 (125,845)

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11.

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 216 (129,237)
Citation 6

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12.

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 183 (150,858)

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13.

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 181 (152,370)

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14.

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 178 (154,623)

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15.

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 Jacob Hemel
Loyola Law School Los Angeles and University of Chicago - Law School
Downloads 173 (158,645)

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Senate, Byrd rule, budget reconciliation, legislative procedure, federal tax law

16.

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 170 (161,038)
Citation 2

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17.

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 156 (173,483)

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18.

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 147 (182,290)

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19.

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 146 (183,326)

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20.

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 139 (191,923)

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21.

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 139 (190,807)

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22.

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 135 (195,340)
Citation 1

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23.

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 124 (208,821)

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24.

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 120 (214,100)

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25.

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 116 (219,472)

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26.

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 114 (222,264)

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27.

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 111 (226,673)

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tax reform, notice-and-comment, temporary regulations, good cause exception

28.

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 110 (228,106)

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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 106 (234,184)

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Nonprofit, immigration, IRS, churches, sanctuary

30.

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 105 (235,737)

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31.

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 99 (245,598)

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32.

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 98 (247,231)

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33.

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 95 (252,324)

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34.

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 91 (259,427)

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35.

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 89 (263,062)

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36.

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 85 (272,673)

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37.

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 78 (285,039)

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38.

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 75 (291,673)

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39.

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 75 (291,673)

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unrelated business income tax, UBIT, tax reform, shelf project, ESOP

40.

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 72 (298,478)

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41.

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 71 (300,845)

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42.

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 69 (305,570)

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43.

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 57 (336,862)

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44.

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 47 (367,413)

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45.

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 27 (445,180)

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46.

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 18 (492,974)

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