Announcement 2026-16, page 413.

Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements. Contributions made to the organizations by individual donors are no longer deductible under IRC 170(b)(1)(A).

REG-119986-25, page 440. This document contains proposed regulations providing that a school cannot qualify for tax-exempt status as a charitable organization under § 501(c)(3) if it maintains racially discriminatory practices or policies. The IRS has taken this position in sub-regulatory guidance for several decades. The proposed rules would further state that racial discrimination is incompatible with charitable tax-exempt status regardless of the purpose behind that discrimination. The proposed regulations would affect tax-exempt private schools, including primary and secondary schools, colleges, universities, and professional or trade schools.

Finding Lists begin on page ii.