Racial Nondiscrimination in Private Schools; Hearing

What it does

This document provides a notice of public hearing on the notice of proposed rulemaking (REG-119986-25) published in the Federal Register on September 4, 2026. The proposed regulations would update existing regulations to provide that a private school is not described as an organization exempt from Federal income tax if it discriminates on the basis of race, color, or national or ethnic origin in administration of its educational, admissions, scholarship, athletic, or other policies, based on the fundamental public policy of the United States against such practices.

The Internal Revenue Service's summary, as published in the Federal Register.

What it would change

1 part of Title 26 of the Code of Federal Regulations:

26 CFR 1

Before this

1 earlier Federal Register document under regulation identifier 1545-BS05 since Jan. 1, 2025.

• Sept. 4, 2026 Notice of proposed rulemaking. Racial Nondiscrimination in Private Schools

What happens next and when

The hearing is scheduled to be held on December 2, 2026, at 10:00 a.m. Eastern Time (ET). To speak at the public hearing, the IRS must receive speakers' outlines of the topics to be discussed by November 3, 2026. If no outlines are received by November 3, 2026, the hearing will be cancelled.

The agency's dates, word for word.

Check it yourself

• The document in the Federal Register
• Docket IRS-2026-1189 on Regulations.gov
• Title 26 on eCFR

The record as published

Source: the Federal Register (public domain). The document in the Federal Register