Lowell Milken Center for Philanthropy and Nonprofits

"Rose Chan Loui, a legal expert at the University of California at Los Angeles who has helped non-profits navigate foreign agent report requirements, said US law is quite broad when it comes to actions that require registration, or what type of content would run afoul of federal statutes.
“It doesn’t matter what the content is, as long as you think it will influence the public’s opinion. That’s the only intent you need to have,” she said. “If they can say that you are acting as an agent of that foreign person, and you are engaging in political activities for that foreign principle, you are required to report those activities. ... If you know that what you’re doing can have the effect of influencing public opinion about that foreign entity, then [US law] can catch you.”

A California mayor pleaded guilty to acting as an agent for China. Foreign policy experts aren’t surprised Eileen Wang, 58, worked with China to promote Beijing’s interests and could face up to 10 years in federal prison

What happens if Elon Musk actually wins against OpenAI? This article explores the potentially seismic consequences for AI governance, nonprofit accountability, and OpenAI’s future as a for-profit company.

Our own Ellen Aprill of the Lowell Milken Center for Philanthropy and Nonprofits offers an analysis that brings essential legal context to the debate. Her focus on the role of state attorneys general and the protection of charitable assets reframes the case as more than a clash of personalities, it’s a pivotal test of how nonprofit missions can (or cannot) evolve in the AI era.

Read the full Pucknews.fr article here: https://puck.news/what-happens-if-elon-wins-the-openai-trial/

What If Elon Wins the OpenAI Trial? As the messy Musk v. Altman trial enters week two, the A.I. industry has yet to grapple with the improbable but earth-shattering consequences if the jury actually sides with Elon. With an I.P.O. off the table, would OpenAI’s financial house of cards fall apart?

The Musk v. OpenAI trial is more than a billionaire grudge match but also it's a stress test for how we hold AI companies to their founding promises. Our own Faculty Director, Jill Horwitz, of the Lowell Milken Center for Philanthropy and Nonprofits explains this as OpenAI being like "an enormous tail on a tiny dog." The tail is the operating company worth nearly a trillion dollars while the dog is the nonprofit that's supposed to be steering it. She also draws a pointed contrast with Anthropic: "Anthropic may be behaving in a way that the public thinks is more charitable, but its legal duties to do so are a lot lower than OpenAI's." When a company explicitly and repeatedly commits to a public mission, does the law actually hold it to that? That's what an Oakland courtroom is about to find out.

Read the full article in KQED here:

How to Unscramble an Omelet in Silicon Valley: The Musk v. Altman Trial That Will Try | KQED Two Silicon Valley titans, Elon Musk and Sam Altman, face off in court starting Monday in a case that claims Altman and others enriched themselves by allegedly betraying OpenAI’s founding mission.

Wrapped on an incredible two days at the California Endowment for the 29th Western Conference on Tax-Exempt Organizations! Grateful for the conversations, the expertise, and the community that shows up every year to tackle the hardest questions facing the nonprofit sector. See you at the 30th!

Join us for the 3rd Annual Nonprofit Arts Conference on Friday, May 8, 2026, in Los Angeles, California! We look forward to welcoming a powerful gathering of artists, advocates, and nonprofit leaders working at the intersection of arts and social impact. We hope to see you all there!

Due to high demand, we have officially sold out of tickets for this year's Western Conference on Tax-Exempt Organizations! We are thrilled to welcome such an esteemed group of industry professionals to join us at the California Endowment next month.

Visit the following link to be placed on the waitlist: https://forms.gle/zE6Xu49DnaXUo9Qw6

Check back in with us in the fall to snag an early ticket for WCTEO 2027.

This recent article in The Washington Post details how the Kennedy Center quietly revised its bylaws months before a vote that ultimately allowed Trump-appointed trustees, excluding ex officio members designated by Congress, to unanimously approve adding President Trump’s name to the building. Legal scholars raise serious questions about whether that move conflicts with the Center’s federal charter. Ellen Aprill, Senior Scholar in Residence at the Lowell Milken Center for Philanthropy and Nonprofits, offers a particularly sharp takeaway: even if the bylaws now limit voting, there’s a strong argument that doing so violates the charter’s clear intent to vest oversight in a broad, bipartisan group of public servants. In other words, this isn’t just procedural but rather goes to the heart of lawful governance and the integrity of a national memorial.

Read more here:

Kennedy Center changed board rules months before vote to add Trump’s name The cultural center said only trustees appointed by the president could vote, barring other members, including Democrats who hold seats, from decisions.

Happy Holidays from all of us here at the Lowell Milken Center for Philanthropy and Nonprofits at UCLA Law! We hope you have a wonderful time celebrating with your loved ones this holiday season. See you in the New Year!

The Lowell Milken Center for Philanthropy and Nonprofits' Executive Director, Rose Chan Loui, was recently elected as a member of the American Law Institute. As a member, she will bring her expertise to ALI's work of clarifying the law through Restatements, Principles, and Model Codes. Congratulations Rose!

Rose Chan Loui and Ellen Aprill recently presented to the Goldhirsh Foundation on how nonprofits can strengthen governance, ensure legal compliance, and navigate today’s rapidly shifting regulatory environment.

They outlined a practical framework beginning with a thorough governance “hygiene audit” - reviewing federal and state filings, compensation and withholding practices, grants and contracts, lobbying and election rules, and key board policies that protect both the organization and its leadership.

They also discussed how nonprofits can conduct meaningful risk assessments, including evaluating the impact of federal actions, understanding which developments are legally binding, and determining when legal counsel or crisis communications support may be necessary.

The presentation provided an accessible overview of the IRS audit process and clarified the important legal limitations on executive power, emphasizing the formal, years-long procedures required to revoke tax-exempt status and the protections nonprofits have throughout.

Finally, they shared actionable guidance on preserving the attorney-client privilege - from structuring communications to managing access to sensitive information.

The session aimed to equip nonprofit leaders with clear, practical tools to strengthen their governance and continue advancing their missions with confidence, even amid uncertainty.