Statute
Internal Revenue Code Section 501(c)(3)
279 published works
Nonprofit Law Prof Blog
Treasury’s 2026-2027 Priority Guidance Plan
Last last month, the Department of the Treasury released its Priority Guidance Plan for the fiscal year beginning October 1, 2026. The plan begins by identifying key areas, including "guidance…
Nonprofit Law Prof Blog
Intermediate Sanctions Case Demonstrates Tax Cost of an Excess Benefit Transaction
The United States Tax Court issued a rare Internal Code section 4958 intermediate sanctions decision last month. In Jagannath v. Commissioner (Docket No. 18629-22), the court sorted through the available…
HLC - All Publications
IRS proposes new nondiscrimination requirement as a condition of federal tax-exempt status for private schools
By Cadwalader Wickersham & Taft
On September 4, 2026, the Treasury Department and the Internal Revenue Service (IRS) published in the Federal Register proposed regulations that would establish an explicit nondiscrimination requirement for private schools…
Not For Profit/Exempt Organizations Blog
Treasury and IRS Propose Racial Nondiscrimination Regulations for Private Schools
By Richard M. Corn, Laura Gavioli, Martin T. Hamilton, Amanda H. Nussbaum, Lylah Paine
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…
Tax Talks
Treasury and IRS Propose Racial Nondiscrimination Regulations for Private Schools
By Richard M. Corn, Laura Gavioli, Martin T. Hamilton, Amanda H. Nussbaum, Lylah Paine
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…
Arnold & Porter: News & Perspectives
Treasury and IRS Issue Proposed Regulations on Racial Nondiscrimination Requirements for Tax-Exempt Private Schools
On September 3, 2026, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released proposed regulations that would deny or allow revocation of tax exemption under…
School Law
IRS Proposes New Regulations on Nondiscrimination for Tax-Exempt Schools
By Julie C. Fay, Melissa Mack, Deanna McWeeney, Tom Owen
In September 2025, the Internal Revenue Service (IRS), jointly with the Department of the Treasury, issued its Priority Guidance Plan (“Plan”) for the 2025-2026 fiscal year. In this Plan, the IRS signaled…
HR Law Watch
Trump Administration Seeks End to Tax-Exempt Status for Private Schools Offering Race-Based Support to Students
By Christopher A. Jones, Dee Spagnuolo, Brittany R. Clarke
On September 3, 2026, the U.S. Department of Treasury (the Treasury), through the Internal Revenue Service (IRS), proposed new regulations that aim to revoke the federal tax-exempt status of educational…
Nonprofit Law Prof Blog
Thinking About the Johnson Amendment (CRS Report; ABA Webinar)
Between the proposed consent decree in the National Religious Broadcasters case, expected guidance from the Treasury Department, and the pending elections, the Internal Revenue Code Section 501(c)(3) prohibition on political…
Beyond the First 100 Days
IRS Proposal Would Tie Tax-Exempt Status to Expanded Racial Nondiscrimination Policies in Private Schools
The proposal would expand the conditions for maintaining Section 501(c)(3) status and eliminate existing exceptions for certain race-conscious programs. On September 4, 2026, the Internal Revenue Service (IRS) published proposed…