Is Harvard Complying With the Tax Code?

Section 501(c)(3) bars campaigning and makes clear propaganda isn’t the same as education.

By Ira Stoll. Excerpts:

"Section 501(c)3—says the tax exemption applies to a corporation “organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes . . . no substantial part of the activities of which is carrying on propaganda . . . and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.”"

"Several of the university’s most prominent professors went public last year with anti-Trump views."

"When Mr. Trump won, multiple professors “canceled their Wednesday classes, made attendance optional, or extended assignment deadlines,” the Crimson reported."

"a series of “Democracy ‘24” town-hall events featuring Harvard alumni and professors depicting Mr. Trump as a grave danger to democracy. No pro-Trump speakers were included. An election-related article in the September-October 2024 issue of Harvard Magazine, the official alumni publication, featured interviews and photos of students volunteering only on Democratic campaigns."

"first-year Harvard medical students were required to take a course on the “principles of advocacy and activism” while focusing on “a most consequential public health threat—climate change.”"

"The task force described a divinity school program on religion and public life as “one-sided, ideologically partisan, and biased.”"

"At the education school, some sections of a required course featured a “pyramid of white supremacy” illustrating “the day-to-day racist norms” at work in American culture."