Attorney General Bonta Co-Leads 20 Attorneys General Opposing IRS Proposed Rule Targeting Private Schools' Tax-Exempt Status Over DEI Policies
OAKLAND, California — California Attorney General Rob Bonta on November 2 announced that he co-led a coalition of 20 attorneys general in submitting a comment letter opposing an Internal Revenue Service (IRS) proposed rule that would revoke tax-exempt status for thousands of private schools with diversity, equity, and inclusion-related policies and programs.
The proposed rule would allow the IRS to deny or revoke the tax exemption of certain K-12 schools, colleges, universities, or professional schools with policies that the Trump Administration deems inconsistent with its executive orders and political aims. Doing so threatens educational outcomes, scholarships, loans, athletics, and donors' protected speech. In the letter, Attorney General Bonta and the coalition argue that this proposed rule undermines civil rights law and core equal protection principles.
"With this proposed rule, the Trump Administration is punishing private schools for promoting equal opportunity and programs that ensure all students can grow and achieve their dreams without roadblocks. Not only is this unconstitutional, but it also harms thousands of schools' philanthropic work that helps students succeed," said Attorney General Bonta. "Once again, President Trump is using unlawful excuses to play political games with America's promise of a good education. Learning and liberty go hand in hand, which is why my fellow attorneys general and I will continue to stand up against Trump's anti-American orders."
Across the country, private K-12 schools, universities, and other educational organizations receive federal tax-exempt status for operating exclusively for charitable or educational purposes, allowing them to attract tax-deductible donations and grants that fund programs and scholarships. The IRS's current Revenue Procedure allows private schools to maintain racially nondiscriminatory policies with respect to admissions, facilities and programs, and financial assistance; according to the Trump Administration's own estimate, the proposed regulations may change this for thousands of private schools.
In the comment letter, the coalition argues the proposed rule subverts civil rights law and equal protection principles; would place severe burdens on the impacted private schools, states' attorneys general, the courts, and donors to modify charitable gifts; and violates the federal Administrative Procedure Act and case law on the issuance of federal administrative regulations under Loper Bright Enterprises v. Raimondo (2024) 603 U.S. 369. The letter was co-led by Bonta, Massachusetts Attorney General Andrea Joy Campbell, Minnesota Attorney General Keith Ellison, and New York Attorney General Letitia James, joined by the attorneys general of Colorado, Connecticut, Delaware, Illinois, Maine, Maryland, Michigan, Nevada, New Jersey, New Mexico, Oregon, Rhode Island, Vermont, Virginia, Washington, and the District of Columbia.
(Source: California Attorney General's Office)
Source: California Attorney General's Office
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