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Looking northeast at the bridge connecting the wings of Wilson Hall (left) and Hamilton Hall (right) on the campus of Montana State University in Bozeman, Montana.
Wilson Hall was constructed in 1976. It is named for Milburn Wilson, a professor of agricultural economics at Montana State from 1914 to
Photo: Tim Evanson | CC BY-SA 2.0 | Wikimedia Commons

Treasury Proposes Ending Tax Exemption For Private Schools With Race-Based Aid

On Thursday, September 3, 2026, the Treasury Department proposed a rule that would strip tax-exempt status from private schools, colleges and other educational institutions that give benefits based on race.[1]

The rule would deny or revoke 501(c)(3) status if schools provide benefits to students specifically based on race in admissions, scholarships or facilities.[1] Treasury and the IRS estimate the rule could affect as many as 18,000 private schools, colleges and education institutions if it is finalized.[1] If adopted after the formal rulemaking process, the regulation is slated to take effect after May 2027.[1] Treasury Secretary Scott Bessent said rebranding race-based preferences as diversity or equity measures does not make them acceptable under the proposal.[1]

The Trump administration has pushed to remove tax exemptions for private colleges with diversity, equity and inclusion policies, framing them as race-based preferences.[1]

  1. PBS
DEI and Race Higher Education Policy Federal Tax and Budget
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📌 Key Facts

  • On Thursday, September 3, 2026, the Treasury Department issued a proposed rule targeting tax exemption for private educational institutions.
  • The rule would deny or revoke 501(c)(3) status if schools provide benefits to students specifically based on race in areas such as admissions, scholarships, or facilities.
  • Treasury and IRS estimate up to 18,000 private schools, colleges and education institutions could be affected if the rule is finalized.
  • The regulation is slated to take effect after May 2027 if adopted following the rulemaking process.
  • Treasury Secretary Scott Bessent said rebranding race-based preferences as diversity or equity measures does not make them acceptable under the proposal.

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September 04, 2026