A Conversation With Ellen Aprill (Loyola-L.A.)

Following up on my previous post, Loyola-L.A. Hosts Festschrift, Symposium, And Celebration To Honor Ellen Aprill:  

Michael Hartmann (Center for Strategic Giving), A Conversation with Loyola Law School’s Ellen P. Aprill (Part 1 of 2) 

Ellen P. Aprill joined the faculty at Loyola Law School in Los Angeles in 1989 after having worked at the U.S. Department of the Treasury’s Office of Tax Policy. During the almost three and half decades since then, she has studied, written, and taught—law students, legal practitioners, and nonprofit grantmakers and grant recipients alike—about both the concepts underlying and the “in-the-weeds” intricacies of nonprofit tax law. She’s done so with intelligence and a keen eye for detail, combined with a personal kindness and grace.

Aprill is now a professor emerita at the school, having retired last year. ...

Aprill was kind enough to join me for a recorded conversation late last month. The just less than 15-minute video below is the first of two parts of our discussion; the second is here. In the first part, we talk about her career, the different revenue-raising and regulatory roles of the IRS, the non-revenue-related role of state attorneys general, the tax treatment of private-foundation endowments, and the challenges of following complicated IRS rules for small foundations.

 

Michael Hartmann (Center for Strategic Giving), A Conversation with Loyola Law School’s Ellen P. Aprill (Part 2 of 2):

In the second part, we discuss the taxation of higher-education endowments, comparing and contrasting the rationale for it to that for taxing private-foundation endowments, and explores some tax ramifications of other, newly emerging forms of giving.