Tuesday, September 29, 2020
Ellen P. Aprill (Loyola-L.A.) & Samuel D. Brunson (Loyola-Chicago), The University, Ideology, and Tax Exemption, 168 Tax Notes Fed. 1037 (Aug. 10, 2020):
In this article, Brunson and Aprill argue that the tax law and other considerations undermine President Trump’s position that academic institutions can lose their tax-exempt status as a consequence of indoctrinating their students with liberal values.
In sum, the efforts by universities to oppose the recently announced visa rules for foreign students do not violate the lobbying limitations of section 501(c)(3), do not put into question their educational purpose, and do not violate public policy. Instead, it is the president who endorses a violation of the law when he asks federal tax administrators to examine colleges and universities on the basis of the schools’ principles and beliefs.