07/14/2026
New article in The NonProfit Times - “IRS Proposes Regulations Changing Education Institution 501(c)(3) Status” - in which TLG Managing Partner Jeff Tenenbaum is quoted. The article discusses how pending IRS proposed regulations – not yet publicly released, as they are currently undergoing OMB review – would “amend existing regulations under 501(c)(3) to clarify that certain schools that discriminate on the basis of race are not operated exclusively for charitable purposes."
“According to Jeffrey S. Tenenbaum, managing partner of the Tenenbaum Law Group, “One of the key questions the charitable community is anxious to learn is how narrowly or broadly OMB and Treasury will apply the proposed regulations, namely, whether they will be limited Bob Jones-type racial discrimination by private schools or expanded more broadly to other types of 501(c)(3) organizations.” Tenenbaum added that another key question is how significant the alleged racial discrimination needs to be to be a disqualifier for tax-exempt status, as not every violation of public policy destroys federal tax exemption.””
A new series of Internal Revenue Serive (IRS) proposed regulations would “amend existing regulations under 501(c)(3) to clarify that certain schools that discriminate on the basis of race are not operated exclusively for charitable purposes,” according to a notice from the U.S. Office of Managem...
