Roger Colinvaux (Catholic University) just posted on SSRN a comment letter in response to the Treasury Department’s Proposed Regulations, Racial Nondiscrimination in Private Schools, REG-119986-25, RIN 1545-BS05, 91 Fed. Reg. 56,811 (Sept. 4, 2026). Here’s his summary from SSRN:

The proposed regulations would condition the tax-exempt status of private schools on a requirement not to discriminate on the basis of race, ethnicity, or nationality regardless of the reason for the discrimination. The proposed rules do not meet the Supreme Court’s test for revocation as articulated in Bob Jones University v. United States, are not a reasonable interpretation of the statute, and raise serious concerns under the First Amendment. The proposed rules should be withdrawn.