Topic
Tax Exempt Status
697 published works
Nonprofit Law Prof Blog
Graetz, Hackney, and Werfel on the Proposed Regulations Regarding Tax-Exempt Private Schools and Discrimination
The proposed regulations issued by the Department of the Treasury last month relating to discrimination and tax-exempt status for private schools have understandably attracted a lot of commentary, including in…
The SALT Lawyer
Appellate Division: City of Elizabeth Cannot Unilaterally Cancel Long-Term Tax Exemptions by Ordinance
The Appellate Division of the Superior Court of New Jersey has held that a municipality cannot simply adopt an ordinance to unilaterally cancel long-term tax exemptions (commonly called “PILOTs”). The…
Religion Clause
Justice Department Brief Says Johnson Amendment Violates Church Autonomy Doctrine When Applied to Sermons
As previously reported, a Texas federal district, citing the Tax Anti-Injunction Act, refused to enter a consent judgment in a suit by religious groups challenging the constitutionality of the Johnson Amendment.…
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…
For Purpose Law Group Blog
More Insight from Philanthropy Thought Leaders
It’s been an “unprecedented wave of misery” for American philanthropy since Inauguration Day 2025. The sector “is experiencing seismic disruption.” The “…new US administration has aggressively slashed social spending, defunding…
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…
Nonprofit Law Prof Blog
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…
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…
Connecticut State & Local Tax Alert
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…
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…