United States: Education

The IRS and Treasury Department have proposed sweeping new regulations that could strip tax-exempt status from private schools using race-based criteria in admissions, scholarships, or programs—even when designed to promote diversity or remedy historical discrimination. These proposed rules would affect an estimated 18,000 educational institutions nationwide and create significant compliance challenges for schools, their donors, and holders of tax-exempt bonds financing educational facilities.

The U.S. Treasury Department and IRS have proposed sweeping regulations that would eliminate tax-exempt status for private schools engaging in any form of racial discrimination, including race-conscious admissions and scholarship programs previously permitted under safe harbor provisions. These proposed rules would affect approximately 18,000 private educational institutions and 750,000 students...

The Department of the Treasury and IRS have proposed regulations that would eliminate tax-exempt status for private schools maintaining race-based policies in admissions, scholarships, or programs—regardless of remedial or diversity objectives. The rule would affect approximately 18,000 tax-exempt schools, 750,000 students, and outstanding tax-exempt bonds, fundamentally reshaping how educational institutions approach diversity initiatives and donor-restricted scholarships.

As multi-billion dollar NIL markets, revenue sharing, media rights, and private investment reshape college athletics economics, university leaders face the challenge of balancing competitive ambitions with fiduciary responsibility and institutional mission. This comprehensive framework examines how institutions can evaluate strategic alternatives, assess valuation and governance risks, and structure private capital transactions that preserve autonomy while maximizing economic value.

The One Big Beautiful Bill Act introduces Section 25F of the Internal Revenue Code, establishing a federal tax credit of up to $1,700 annually for individual taxpayers who contribute to eligible Scholarship Granting Organizations beginning in 2027. States must voluntarily elect to participate and identify qualifying SGOs, which face federal requirements for scholarship distributions, student eligibility verification, accounting practices, audits and reporting obligations. As the U.S. Department of the Treas

The Department of Education has issued new guidance prohibiting schools from considering race in student discipline decisions, arguing that efforts to address racial disparities in disciplinary outcomes may violate Title VI. Two federal investigations have been launched against school districts, signaling an expansive interpretation of anti-discrimination law that could reshape how educational institutions approach equity considerations across all operations.

State legislatures and federal agencies are showing a strong interest in defining and regulating ultraprocessed foods (UPFs), although no uniform definition has emerged. While federal agencies consider whether and how to develop a science-based definition of “ultraprocessed,” states are enacting legislation that directly regulates UPFs or ingredients commonly associated with UPFs.

The Department of Homeland Security has published a final rule eliminating "duration of status" admissions for F-1 students, J-1 exchange visitors, and I media representatives, replacing them with fixed admission periods and new extension procedures. This comprehensive analysis examines how these changes will affect foreign students' ability to transfer programs, pursue work authorization, and extend their stay, while also addressing implications for media organizations employing foreign journalists.

With many school leaders asking whether the Supreme Court’s recent ruling on transgender athletes affects existing policies and practices, New Jersey districts should be aware that state requirements governing...