03 September 2026 Treasury and IRS propose regulations on racial nondiscrimination by tax-exempt private schools The Treasury Department and IRS proposed regulations (REG-119986-25) that would amend existing regulations under IRC Section 501(c)(3) to include rules on racial nondiscrimination by private schools. The proposed regulations would clarify that a private school would not be an organization exempt from federal income tax if it discriminates based on race, color, or national or ethnic origin in administering its educational, admissions, scholarship, athletic, or other policies. A Tax Alert is forthcoming.
Document ID: 2026-1892 | ||
