Ellen P. Aprill
Professor of Law
John E. Anderson Chair in Tax Law
- Federal Income Taxation
- Estate and Gift Tax
- Nonprofit Organizations
- Trusts and Wills
- AB, University of Michigan, Phi Beta Kappa
- MA, C.Phil, University of California at Los Angeles
- JD, magna cum laude, Georgetown University Law Center
While in law school, Ellen Aprill was articles editor of the Georgetown Law Journal. Following graduation, she served as law clerk to the Honorable John Butzner of the United States Court of Appeals for the Fourth Circuit, and to the Honorable Byron R. White, associate justice, United States Supreme Court. She then practiced for several years with the law firm of Munger, Tolles & Olson in Los Angeles. Before joining the Loyola faculty, Aprill served for two years in the Office of Tax Policy in the United States Department of the Treasury in Washington, DC. She has been a member of the Loyola Law School faculty since 1989.
- "Examining the Landscape of Section 501(c)(4) Social Welfare Organizations," NYU Journal of Legislation and Public Policy (2018)
- "Amending the Johnson Amendment in the Age of Cheap Speech," University of Illinois Law Review On-Line (2018)
- "The Tax Legislative Process: A Byrd's Eye View," 81 Law and Contemporary Problems (2018)
- "Charitable Class, Disaster Relief, and First Responders," (forthcoming in Tax Notes 2016).
- "The Latest Installment of the Section 501(c)4) Saga," Pittsburgh Tax Journal (2016).
- "Reconciling Nonprofit Self-Dealing Rules," ABA Real Property, Trust and Estate Law Journal 411 (Winter 2014).
- "Legislation vs. Regulation: Defining Campaign Intervention under Federal Tax Law," 63 Duke Law Journal 1635 (2014).
- "Reforming the Charitable Contribution Substantiation Rules," 14 Fla. Tax Rev. 275 (2013).
- "The Impact of Agency Procedure and Judicial Review on Tax Reform," National Tax Journal, Vol. 65, No. 4, pp. 917-932, December 2012.
- "Why the IRS Should Want To Develop Rules Regarding Charities and Politics," 62 Case Western Law Review 643 (2012).
- "Once and Future Gift Taxation of Transfers to Section 501(c)(4) Organizations," 15 NYU Journal on Legislation and Public Policy 289 (2012).
- "Regulating the Political Speech of Noncharitable Exempt Organizations after Citizens United," 10 Election Law Journal 363 (2011).
- "The Supreme Court’s Opinions in Bilski and the Future of Tax Strategy Patents," 113 Journal of Taxation 94 (2010).
- "Reform Judaism, B'tzelem Ehlohim and Gay Rights,"in Faith and Law: How Religious Traditions from Calvinism to Islam View American Law (Robert Cochran, ed) (NYU Press 2007)
- "What Critiques of Sarbanes-Oxley Can Teach about Regulation of Nonprofit Governance," 76 Fordham Law Review 765 (2007)
- Testimony before Congress regarding Patenting of Tax Strategies, Committee on Ways and Means, July 13, 2006
- "Post-Disaster Tax Legislation: A Series of Unfortunate Events," (with Richard Schmalbeck), 56 Duke Law Journal 51 (2006)
- "The Interpretive Voice," 38 Loyola Law Review 2081 (2005)
- "ABA Section of Taxation Report of the Task Force on Judicial Deference" (with Irving Salem and Linda Galler, 57 The Tax Lawyer 717 (2004), reprinted in 104 Tax Notes 1231 (2004)
- "Churches, Politics, and the Charitable Contribution Deduction," 42 Boston College Law Review 843 (2001), reprinted in 52 Monthly Digest of Tax Articles 9 (2002)
- "Tax Shelters, Tax Law, and Morality: Codifying Judicial Doctrines," 54 SMU Law Review 9 (2001)
- "The Integral, the Essential and the Instrumental: Federal Income Tax Treatment of Governmental Affiliates,"23 The Journal of Corporation Law 803 (1998), reprinted in 23 Exempt Organizations Tax Review 263 (1999)
- "The Law of the Word: Dictionary Shopping in the Supreme Court," 30 Arizona State Law Review 275 (1998)
In the News
Publications such as the New York Times, the Los Angeles Times, and Politico frequently quote Professor Aprill on such diverse issues as tax strategy patents, the political activities of exempt organizations, laws applicable to religious organizations, and the use of dictionaries in statutory interpretation.
Professor Aprill is a fellow of the American College of Tax Counsel and the American Law Institute. She is a member of the Executive Committee of the USC Federal Tax Institute and the Academic Advisory Board, Tannenwald Foundation for Excellence in Tax Scholarship. She is a former Chair of the Los Angeles County Bar Tax Section, which has honored her with the Dana Latham Award for outstanding contribution to the community and to the legal profession in the field of taxation. She is a former Vice Chair and Council Director of the ABA Section of Taxation. She is also a former president of Temple Israel of Hollywood.