Ellen P. Aprill

Senior Scholar in Residence

Ellen Aprill is Senior Scholar in Residence and taught Political Activities of Nonprofit Organizations during the 2024 J term. She recently retired from LMU Loyola Law School after 30 years of teaching. She is the John E. Andeson Professor of Tax Law Emerita. At Loyola, she taught classes on Nonprofit Organizations, Federal Income Tax, Federal Estate Tax, and Trusts and Wills.

She received her B.A. with High Honors and Distinction from University of Michigan, her M.A. and C. Phil from UCLA, and her J.D. magna cum laude from Georgetown University Law Center. She served as an Articles Editor for the Georgetown Law Review. After law school, she clerked for the Honorable John D. Butzner of the United States Court of Appeals for the Fourth Circuit and for the Honorable Byron R. White, Associated Justice of the United States Supreme Court.

Her forthcoming publications are 21st Century Churches and Federal Tax Law (with Lloyd Hitoshi Mayer), forthcoming University of Illinois Law Review, and Administrative Law Meets Section 501(c)(3) Charitable Purpose, forthcoming The Tax Lawyer. Past publications include Governmental and Semi-Governmental Federal Charitable Entities, 74 Hastings Law Journal 155 (2023, Revisiting Federal Tax Treatment of State, Political Subdivisions, and Their Affiliates, 23 Florida Tax Review 73 (2019), and The Tax Legislative Process: A Byrd’s Eye View (with Daniel J. Hemel), 81 Law and Contemporary Problems 99 (2018), among others.

Professor Aprill is a Fellow of the American College of Tax Counsel and received the 2023 Vanguard Award for outstanding lifetime achievement in nonprofit law from the ABA Business Section Exempt Organization's Committee.

View Professor Aprill's CV.