A Couple Predictions on the Proposed Reg on Nondiscrimination in Private Schools

Treasury and IRS Propose Racial Nondiscrimination Regulations for Private Schools

Introduction On September 4, 2026, the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) published proposed regulations (the “Proposed Regulations”) that would revoke the tax-exempt status of a private school if it adopts, maintains, or enforces a policy or practice that discriminates on the basis of race, color, or national […]

A Couple Predictions on the Proposed Reg on Nondiscrimination in Private Schools

Earlier this month, following Treasury and IRS’ proposed regulation impacting private schools, Lloyd Mayer made an informative post on this site. TLDR: under the proposed regulation, to keep their tax-exempt status, private schools–especially private universities–must ensure that their activities (of a very broad set) are nondiscriminatory. I won’t piggyback too much on Lloyd’s fine work, but I do want...