Private School Racial Nondiscrimination (Tax-Exempt Status)
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-09-04 — Racial Nondiscrimination in Private Schools: IRS proposed rule (2025) would formalize denial of federal income-tax exemption to private schools that discriminate on race, color, or national/ethnic origin in admissions, scholarships, athletics, or other policies, effective for tax years beginning after May 31, 2027 — largely codifying longstanding Rev. Proc. 75-50 practice rather than creating new substantive obligations. (novelty: 2)