TEGE EO Council Submits Comments on Proposed Nondiscrimination Regulations for Private Schools

November 3, 2026 - The TEGE Exempt Organizations Council submitted comments to the IRS and Treasury on proposed regulations under Section 501(c)(3) addressing nondiscrimination requirements for private schools (REG-119986-25). The submission provides practitioner perspectives on the practical considerations associated with implementing and administering the proposed regulations.

The Council's comments focus on improving clarity, providing reasonable implementation timelines, and addressing potential administrative burdens for affected organizations. Among other recommendations, the submission requests clarification regarding the scope of covered programs and activities, appropriate correction and revocation procedures, effective dates, and transition relief for existing scholarships, restricted funds, and other commitments. The comments also emphasize the importance of protecting good-faith reliance by donors and other third parties.

The submission reflects the Council's ongoing commitment to facilitating productive dialogue between the IRS and the exempt organizations practitioner community, with an emphasis on clear, administrable guidance and practical implementation considerations.