Harvard University finds itself in a heated confrontation with President Donald Trump following its refusal to comply with a series of demands from his administration. This clash highlights ongoing tensions between the administration and institutions perceived as liberal strongholds by conservative factions. The president has responded by halting the university’s funding and reportedly directing the Internal Revenue Service (IRS) to revoke Harvard’s tax-exempt status—a move that critics argue represents an unprecedented use of federal power against dissenting entities.
The conflict began when the Trump administration’s antisemitism taskforce issued a letter to Harvard, accusing the university of failing to uphold the intellectual and civil rights standards required for federal investment. The letter outlined various demands, including the banning of face masks, the closure of diversity programs, and increased cooperation with immigration authorities.
Harvard’s response was firm. University President Alan Garber refused to comply, emphasizing that Harvard would not compromise its independence or constitutional rights. The university has enlisted legal experts William Burck and Robert Hur, who argue that the administration’s demands violate the First Amendment. This stance contrasts sharply with Columbia University’s decision to comply with similar demands to regain $400 million in federal funding previously withdrawn.
In retaliation, the Trump administration froze $2.2 billion in grants and $60 million in multiyear contracts with Harvard. A taskforce member criticized Harvard’s resistance, suggesting it exemplifies a problematic sense of entitlement within elite academic institutions, which believe federal funding should not come with obligations to adhere to civil rights laws. Subsequently, President Trump called for the IRS to strip Harvard of its tax-exempt status, an action reportedly urged by the administration’s top legal officer.
An organization’s tax-exempt status, granted by the IRS, exempts it from paying federal income tax, provided it adheres to certain guidelines, such as abstaining from political campaigning and ensuring no individual profits from its earnings. This status is typically available to organizations with charitable, religious, scientific, or educational missions.
The legality of Trump’s directive to the IRS is questionable. Federal law prohibits presidential interference in IRS investigations or audits. Thus far, no evidence suggests Harvard has violated any conditions warranting a loss of its tax-exempt status. A White House spokesperson reiterated that any IRS action is conducted independently and that investigations predate Trump’s public statements.
Trump’s administration has faced similar allegations in the past. In 2022, it was reported that former FBI Director James Comey and his deputy, Andrew McCabe, were subjected to intensive IRS audits, raising suspicions of political targeting, although Trump denied any involvement.