{"abstract":"This document contains proposed regulations that 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. These proposed regulations would affect private schools in taxable years beginning after May 31, 2027, which is after the final regulations are expected to be published.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/09/04/2026-18127.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 56811","comment_url":"http://www.regulations.gov/commenton/IRS-2026-1189-0001","comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by November 3, 2026.","disposition_notes":null,"docket_ids":["REG-119986-25"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":1179,"comment_start_date":"2026-09-04","updated_at":"2026-10-23T01:56:35.097-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-1189-0001","allow_late_comments":true,"id":"IRS-2026-1189-0001","comment_end_date":"2026-11-04","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2026-1189","title":"Racial Nondiscrimination in Private Schools (REG-119986-25)"}],"document_number":"2026-18127","effective_on":null,"end_page":56819,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/09/04/2026-18127.xml","html_url":"https://www.federalregister.gov/documents/2026/09/04/2026-18127/racial-nondiscrimination-in-private-schools","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-18127?publication_date=2026-09-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-09-04/2026-18127/mods.xml","not_received_for_publication":null,"page_length":9,"page_views":{"count":19131,"last_updated":"2026-10-23 02:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-09-04/pdf/2026-18127.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-18127.pdf?1788439511","publication_date":"2026-09-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/09/04/2026-18127.txt","regulation_id_number_info":{"1545-BS05":null},"regulation_id_numbers":["1545-BS05"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":1179,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-1189","supporting_documents_count":0,"docket_id":"IRS-2026-1189","document_id":"IRS-2026-1189-0001","regulation_id_number":"1545-BS05","title":"Racial Nondiscrimination in Private Schools (REG-119986-25)","checked_regulationsdotgov_at":"2026-10-23T07:55:03Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2026-1189-0001","significant":null,"signing_date":null,"start_page":56811,"subtype":null,"title":"Racial Nondiscrimination in Private Schools","toc_doc":"Racial Nondiscrimination in Private Schools","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}