Former President Donald Trump has intensified his threat to revoke Harvard University’s tax-exempt status, marking a major escalation in the administration’s efforts to confront higher education institutions that resist federal directives. The move comes as Harvard becomes a focal point in a broader crackdown on campus activism.
While federal law prohibits top executive branch officials from directing or halting IRS investigations, Trump reiterated his stance Friday via social media from Palm Beach, Florida. “We are going to be taking away Harvard’s Tax Exempt Status,” he wrote. “It’s what they deserve!”
The conflict began when Harvard resisted federal demands for sweeping changes to its leadership, admissions policies, and diversity-related programs. In response, the administration froze over $2 billion in federal grants destined for the university.
Harvard responded firmly, stating there is “no legal basis” for revoking its tax-exempt status. The university warned that such a move would jeopardize its educational mission, slash student financial aid, threaten essential medical research, and hinder innovation across the institution. It also cautioned that using tax policy as a punitive tool could set a dangerous precedent for all of higher education.
Although the White House has publicly claimed that any IRS review of Harvard is independent, a senior IRS official reportedly began steps toward revoking the school’s tax-exempt status shortly after Trump’s mid-April social media post questioning it.
Critics, including Democratic leaders, argue that the president’s actions are politically driven. Senators Chuck Schumer, Elizabeth Warren, Ed Markey, and Ron Wyden have requested an investigation by the Treasury Department’s inspector general into whether Trump’s efforts to target Harvard violate constitutional protections, including free speech and due process rights.
Legal experts stress that laws enacted with bipartisan support make it a criminal offense for the president or White House staff to request a tax audit of a specific organization or individual.
The administration has positioned its push against Harvard within a broader campaign aimed at addressing antisemitism on college campuses. At the same time, it appeals to Trump’s political base by casting elite institutions like Harvard as out of touch with everyday Americans.
Speaking at a University of Alabama commencement on Thursday, Trump contrasted the Ivy League school with Alabama’s more populist image: “The next chapter of the American story will not be written by The Harvard Crimson,” he said. “It will be written by you, the Crimson Tide.”
In addition to financial and tax-related penalties, the administration has floated efforts to restrict Harvard’s ability to enroll international students, further pressuring the university on multiple fronts.
