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

51

DOWNLOADS
Rank 3,845

SSRN RANKINGS

Top 3,845

in Total Papers Downloads

10,859

SSRN CITATIONS
Rank 45,317

SSRN RANKINGS

Top 45,317

in Total Papers Citations

9

CROSSREF CITATIONS

4

Scholarly Papers (51)

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

Nonprofit, immigration, IRS, churches, sanctuary

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:

Loading...

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:

Loading...

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

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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:

Loading...

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)

Abstract:

Loading...