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 1,057 (21,933)

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

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 988 (24,247)

Abstract:

3.

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

52 ABA Real Property, Trust and Estate Journal (2017)

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

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 656 (42,831)

Abstract:

4.

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

Journal of Corporation Law, Vol. 23, 1998

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

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 637 (44,548)

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 568 (51,653)

Citation 2

Abstract:

6.

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

Arizona State Law Journal, Vol. 30, p. 277, 1998

Number of pages: 63 Posted: 08 Mar 2006

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 498 (60,956)

Citation 3

Abstract:

7.

Reconciling Nonprofit Self-Dealing Rules

ABA Real Property Trust and Estate Law Journal, Forthcoming

Number of pages: 52 Posted: 20 Sep 2013

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 494 (61,622)

Abstract:

8.

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

Fordham Law Review, Forthcoming

Number of pages: 39 Posted: 21 Dec 2006

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 417 (75,754)

Abstract:

9.

Responding to Tax Strategy Patents

Proceedings of the Fifth-Ninth Tax Institute, Gould School of Law, USC, 2007

Number of pages: 49 Posted: 15 Apr 2007

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 379 (84,627)

Abstract:

10.

The Tax Legislative Process: A Byrd's Eye View

81 Law and Contemporary Problems 99 (2018)

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 244 (136,420)

Citation 1

Abstract:

11.

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

University of Pittsburgh Law Review, Vol. 62, p. 123, 2000

Number of pages: 53 Posted: 17 Jul 2000

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 227 (146,391)

Abstract:

12.

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

Southern Methodist University Law Review, Vol. 54, 2001

Number of pages: 29 Posted: 30 Aug 2006

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 222 (149,610)

Abstract:

13.

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

Case Western Reserve Law Review, Forthcoming

Number of pages: 39 Posted: 16 Sep 2011

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 186 (176,204)

Abstract:

14.

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

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

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 184 (177,962)

Abstract:

15.

Reforming the Charitable Contribution Substantiation Rules

14 Florida Tax Review 275 (2013)

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

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 179 (182,409)

Abstract:

16.

Churches, Politics, and the Charitable Contribution Deduction

Boston College Law Review, Vol. 42, p. 843, 2001

Number of pages: 33 Posted: 13 Mar 2006

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 178 (183,279)

Abstract:

17.

Charitable Class, Disaster Relief, and First Responders

Tax Notes, Vol. 153, No. 7, 2016

Number of pages: 28 Posted: 13 Dec 2016

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 170 (190,768)

Abstract:

18.

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

New York University Journal of Legislation and Public Policy, Forthcoming

Number of pages: 68 Posted: 23 May 2018

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 169 (191,711)

Abstract:

19.

A Tax Lawyer’s Interpretation of Shakespeare

ABA Section of Taxation News Quarterly, Vol. 13, Fall 2009

Number of pages: 2 Posted: 12 Nov 2009

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 166 (194,665)

Abstract:

20.

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

23 Fla. Tax Rev. 73 (2019)

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

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 159 (201,920)

Abstract:

21.

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

Number of pages: 21 Posted: 03 Mar 2006

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 154 (207,420)

Abstract:

22.

Legal Defense Funds as Political Organizations

Tax Notes, Vol. 131, p. 277, 2011

Number of pages: 17 Posted: 21 Apr 2011

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 151 (210,839)

Abstract:

23.

An Overview of Tax Issues for Religious Congregations

The Practical Tax Lawyer, Vol. 55, Fall 2010

Number of pages: 11 Posted: 16 Nov 2010

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 147 (215,552)

Abstract:

24.

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 136 (229,337)

Abstract:

25.

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 126 (243,320)

Citation 1

Abstract:

26.

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

Pittsburgh Tax Review, Forthcoming

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

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 125 (244,783)

Abstract:

27.

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 125 (244,783)

Abstract:

28.

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 125 (244,783)

Citation 4

Abstract:

29.

The Impact of Agency Procedures and Judicial Review on Tax Reform

National Tax Journal, Vol. 65, No. 4, pp. 917-932, December 2012

Number of pages: 17 Posted: 16 Oct 2012

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 124 (246,208)

Abstract:

30.

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

Tax Lawyer, Vol. 57, p. 717, 2004

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 124 (246,208)

Abstract:

31.

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

Pittsburgh Tax Review, Forthcoming

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

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 123 (247,724)

Abstract:

32.

Post-Disaster Tax Legislation: A Series of Unfortunate Events

Duke Law Journal, Forthcoming

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 119 (253,990)

Abstract:

33.

Amending the Johnson Amendment in the Age of Cheap Speech

2018 University of Illinois Law Review On-Line (Spring 2018)

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

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 117 (257,186)

Abstract:

34.

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

Journal of Taxation, Vol. 113, p. 81, August 2010

Number of pages: 22 Posted: 29 Aug 2010

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 116 (258,810)

Abstract:

35.

King v. Burwell and Tax Court Review of Regulations

Annual Review, 2015 Pepperdine Law Review On-Line, Forthcoming

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

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 99 (288,828)

Abstract:

36.

The Ballot, the Bimah, and the Tax Code

CCAR Journal: The Reform Jewish Quarterly, Forthcoming

Number of pages: 18 Posted: 09 Dec 2009

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 99 (288,828)

Abstract:

37.

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 93 (300,688)

Abstract:

38.

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 91 (304,762)

Abstract:

39.

Section 4960’s Failure to Tax Governmental Entities

Tax Notes, January 22, 2018

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

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 87 (313,572)

Abstract:

40.

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 85 (318,109)

Abstract:

41.

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

Duke Law Journal, Vol. 63, p. 101, 2014

Number of pages: 39 Posted: 04 Apr 2014

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 80 (329,872)

Abstract:

42.

Nonprofits and Political Activity: Lessons from England and Canada

142 Tax Notes 1114 (2014)

Number of pages: 7 Posted: 26 Mar 2014

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 80 (329,872)

Abstract:

43.

The Parsonage Exemption Subsidizes Religion

Tax Notes, Dec. 18, 2017

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 79 (332,255)

Abstract:

44.

Parsonage and Tax Policy: Rethinking the Exclusion

TAX NOTES, p. 1243, August 26, 2002

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

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 78 (334,803)

Abstract:

45.

Tribal Bonds: Indian Sovereignty and the Tax Legislative Process

Administrative Law Review, Vol. 46, p. 333, 1994

Number of pages: 37 Posted: 04 Feb 2009

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 75 (342,529)

Abstract:

46.

Standards for Charitable Disaster Relief In the Time of Pandemic

Tax Analysts 395 (June 2020)

Number of pages: 6 Posted: 29 Jun 2020

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 72 (350,406)

Abstract:

47.

Caution: Enterprise Zones

66 Southern California Law Review 1341 (1993)

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

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 62 (379,101)

Abstract:

48.

A Tax Lesson for Election Law

164 Tax Notes Federal No. 14, 2259 (September 30, 2019).

Number of pages: 6 Posted: 28 Oct 2019

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 52 (412,028)

Abstract:

49.

Municipal Bonds and Accountability to the General Electorate

141 Tax Notes 547, November 2013

Number of pages: 8 Posted: 27 Nov 2013

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 51 (415,494)

Abstract:

50.

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

26 Georgia Law Review 421 (1992)

Number of pages: 83 Posted: 24 May 2018

Ellen P. Aprill

Loyola Law School Los Angeles

Downloads 50 (419,090)

Abstract:

51.

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 36 (475,595)

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 (51)

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