News & Analysis as of

Private Schools Tax Exempt Entities

Foster Swift Collins & Smith

TEO Tax Update: OBBBA Changes for Private Educational Institutions

President Trump signed the One Big Beautiful Bill Act (OBBBA) into law on July 4, 2025. The OBBBA will have broad and important consequences for many US taxpayers, including tax exempt organizations and educational...more

Miller Canfield

One Big Beautiful Bill Effect on Schools

Miller Canfield on

The One Big Beautiful Bill (OBBB) includes some provisions relevant to private schools and donors who support K-12 education. The bill passed on July 3 and is expected to be signed by President Donald Trump by July 4. ...more

Shipman & Goodwin LLP

Can You Say Anything? Free Speech in Independent Schools

Shipman & Goodwin LLP on

Can a teacher put a sticker on their laptop expressing support for a political candidate? What about an employee attending a pro-life rally or using their personal social media account to express opinions about global...more

Clark Hill PLC

Fourth Circuit Clarifies Contours of Laws Applicable to Tax-Exempt Entities

Clark Hill PLC on

The “hook” of many federal anti-discrimination measures, including Title VI, Title IX, Section 504 of the Rehabilitation Act, and Section 303 of the Age Discrimination Act, is “receiving Federal financial assistance.”...more

Epstein Becker & Green

Fourth Circuit Holds Federal Tax-Exempt Status Does Not Subject Private Independent School to Title IX Responsibility

In an earlier article, we discussed how a federal district court’s decision that mere 501(c)(3) status can trigger obligations under Title IX created shock waves throughout the private independent school community. A recent...more

Venable LLP

Title IX and Tax-Exempt Status: Fourth Circuit Holds That 501(c)(3) Status Is Not Federal Financial Assistance

Venable LLP on

In 2022, and as previously discussed here, two separate federal district courts each held that an independent school's status as a 501(c)(3) tax-exempt organization is considered a school's receipt of federal financial...more

Fisher Phillips

A Sigh of Relief for Private Schools: 4th Circuit Rules Tax-Exempt Status Does Not Trigger Title IX Coverage

Fisher Phillips on

A federal appeals court ruled Wednesday that Title IX does not apply to a private school based purely on its nonprofit status, reversing a lower court’s bombshell decision that put the entire private and independent school...more

Pullman & Comley - School Law

No Extended Secure Act Amendment Period for Section 457(b) Plans Sponsored by Tax-Exempt Entities; Amendments Due December 31,...

Section 457(b) Plans provided by Tax-Exempt employers for their highly compensated employees and/or a select group of management employees (“Tax-Exempt 457(b) Plans”) are subject to required minimum distribution rules under...more

Miles & Stockbridge P.C.

[Webinar] Is Our Private K-12 School Subject to Title IX? - August 23rd, 3:00 pm - 4:00 pm EST

In a decision that should put the nation’s private and independent school community on notice, U.S. District Judge Richard D. Bennett for the District of Maryland recently ruled that a school’s 501(c)(3) tax-exempt...more

Miles & Stockbridge P.C.

Cause for Concern in the Education Industry: Two Federal Courts Find Title IX Applies to Private K-12 Schools

In a stunning decision that has the potential to change the way independent private schools operate, a federal district judge recently ruled in Conrad v. Baltimore Lutheran High School Association d/b/a Concordia Preparatory...more

Venable LLP

Title IX and Tax-Exempt Status: What Two Recent Federal Court Opinions Mean for Independent Schools

Venable LLP on

Historically, independent schools have not been required to comply with certain federal non-discrimination laws, including Title IX of the Education Amendments Act of 1972 (Title IX), because they did not accept federal...more

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