Revoking Tax-Exemption for Pursuit of DEI

The Nonprofit Organizations Committee is pleased to announce our upcoming presentation “Revoking Tax-Exemption for Pursuit of DEI” on June 19, 2025 at 10:00 a.m.

Please join the Nonprofit Organizations Committee for a program on the topic: , Revoking Tax-Exemption for Pursuit of DEI to be presented by Ellen P. Aprill.  In this presentation, she will cover the two most likely bases for IRS attempts to revoke section 501(c)(3) exemption on the basis of DEI and other alleged forms of discrimination – violation of fundamental public policy under Bob Jones. She will discuss both procedural and substantive responses to such challenges, including the ability to seek a judicial declaratory judgment as well as statutory provisions prohibiting the President, the Vice President, and members of the cabinet from influencing or disclosing IRS examinations of exempt status.

Ellen Aprill is the Senior Scholar in Residence at the Lowell Milken Center for Philanthropy and Nonprofits at UCLA School of Law. She is also the John E. Anderson Professor of Tax Law Emerita at LMU Loyola Law School.  Her scholarly work over more than three decades has focused on tax-exempt organizations and tax policy. She has received lifetime achievement awards from the Tax Section of Los Angeles County Bar, the Exempt Organizations Committee of the ABA Business Law Section, the Tax Section of the California Lawyers Association, and the Tax Section of the American Association of Law Schools. She received her B.A. with High Honors and Distinction from the University of Michigan, her M.A. and C. Phil from UCLA, and her J.D. magna cum laude from Georgetown University Law Center.  After law school, she clerked for the Honorable John D. Butzner of the United States Court of Appeals for the Fourth Circuit and the Honorable Byron R. White, Associate Justice of the United States Supreme Court. Before entering academia, she spent several years in private practice and two years at the Office of Tax Policy in the United States Department of Treasury.

*This program has been approved for 1 hour of MCLE credit by the California Community Foundation.  The California Lawyers Association is not the provider of this MCLE credit. 

Following the presentation, the Nonprofit Organizations Committee will continue our regular meeting with announcements, updates, and discussion topics of interest to nonprofit organization attorneys.

Join Zoom Meeting
https://us02web.zoom.us/j/86872555579

Meeting ID: 868 7255 5579
Passcode: 456871

We will have BOTH audio and video on Zoom for this meeting.   If you prefer to get audio by phone, call 1 669-900 6833, and enter the meeting ID above.  For phone instructions for Zoom, see here.  Written materials are being sent separately.

For more information about the Nonprofit Organizations Committee and its programs, please contact Committee Chair Louis E. Michelson.

Know someone who would like to receive our E-bulletins?  Anyone interested may sign up on the website of the California Lawyers Association.

Become an official member of the Nonprofit Organizations Committee!  The CLA Business Law Section is accepting applications here.  Applicants must be Business Law Section members who have been admitted to the California Bar for at least five years. 

This e-bulletin was written by Louis E. Michelson, Chair.

Upcoming meeting dates: 

• July 17, 2025, Recent Developments at the California Attorney General’s Office, Elizabeth Kim
• August 21, 2025, AI for Nonprofits: Navigating Risks and Unlocking Potential
• September 18, 2025, Creative Approaches to Using LLCs and Nonprofits to Maximize Charitable Impact, Sharon C. Lincoln
• October 16, 2025, Nonprofit Mergers & Acquisitions, Casey Summar