On April 15, 2025, President Donald Trump called for the revocation of Harvard University’s 501(c)(3) tax-exempt status. This comes as environmental groups are dealing with rampant rumors the Trump administration may be moving – reportedly through an executive order to be issued on Earth Day (April 22) – to redefine the IRS’ qualifications for 501(c)(3) tax-exempt status in a way that excludes conservation and climate nonprofits.
All of this follows Trump’s March 7 executive order that ordered the U.S. Secretary of Education to propose regulations that exclude from the federal Public Service Loan Forgiveness program nonprofit organizations that the administration believes do not qualify for 501(c)(3) tax-exempt status due to having a “substantial illegal purpose,” which it defines to include those that aid or abet violations of federal immigration laws, support terrorism, aid or abet illegal discrimination or violate state tort laws (including those against trespassing, disorderly conduct or public nuisance), among others.
Finally, there were the complaints filed recently by Ed Blum’s American Alliance for Equal Rights with the IRS asking the service to audit and revoke the tax-exempt status of the Gates Foundation and two other 501(c)(3) foundations due to their race-restricted scholarship programs, as well as a recent editorial by a Wall Street Journal editor calling for the IRS to audit and revoke the exempt status of 501(c)(3) organizations that engage in “illegal” DE&I (diversity, equity and inclusion) activities as one of their principal purposes.
Please select this link to read the complete article from Jeffrey S. Tenenbaum, Esq., the managing partner at Tenenbaum Law Group, PLLC.
A PDF of the document can be downloaded here.