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Trump administration takes aim at Harvard's international students and tax-exempt status

WASHINGTON (AP) 鈥 The Trump administration has escalated its ongoing battle with Harvard , threatening to block the university from enrolling international students as the president called for withdrawing Harvard鈥檚 tax-exempt status .
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Visitors stop at the statue of John Harvard in Harvard Yard at Harvard University, Tuesday, April 15, 2025, in Cambridge, Mass. (AP Photo/Charles Krupa)

WASHINGTON (AP) 鈥 The Trump administration has escalated its , threatening to block the university from enrolling international students as the president called for withdrawing Harvard鈥檚 .

The moves raise between the White House and the nation's oldest, wealthiest and arguably most prestigious university, which on Monday became the first to openly defy the administration鈥檚 demands related to activism on campus, antisemitism and diversity.

鈥淚 think Harvard's a disgrace,鈥 President Donald Trump told reporters Thursday.

The Department of Homeland Security ordered Harvard on Tuesday to turn over 鈥渄etailed records" of its 鈥 "illegal and violent activities鈥 by April 30. It also said it was canceling two grants to the school totaling $2.7 million.

By taking action against international students and the school's tax status, the administration struck at two pillars of Harvard, where international students make up 27% of the campus, and the majority of the student body is in graduate school, often conducting globally prominent research. The school has risen to distinction by attracting the world鈥檚 top talent and large tax-deductible gifts from the country鈥檚 richest donors.

The federal government more than to the Ivy League institution.

Leo Gerd茅n, a senior from Sweden, said many international students at Harvard are 鈥渟cared of speaking up鈥 because they feel attending the school has put a target on their back.

鈥淎ll student visas right now at Harvard are at risk, and what the Trump administration is trying to do is divide us,鈥 Gerd茅n said.

鈥淗arvard without its international community is simply not Harvard,鈥 added Gerd茅n, who is studying economics and government. If the institution were unable to admit people from abroad, 鈥渋t would be incredibly tough for this university, for its students, for its academic community. So we should really fight with whatever means we have to make sure that doesn鈥檛 happen.鈥

The threat to Harvard鈥檚 ability to host international students comes as the Trump administration has quietly of international students at schools across the country. The students have been left with no clear recourse to regain their legal status in the U.S. They fear deportation.

At least 1,024 students at 160 colleges, universities and university systems have had their visas revoked or their legal status terminated since late March, according to an Associated Press review of university statements, correspondence with school officials and court records. Many students said they had no legal infractions aside from minor traffic violations.

Harvard's tax status under review

Some of the government鈥檚 demands of Harvard touched directly on the campus activism that first triggered federal scrutiny of elite universities.

The Trump administration, in a letter on Friday, told Harvard to impose tougher discipline on protesters and to screen international students for those who are 鈥渉ostile to the American values.鈥

It also called for broad leadership reforms at the university, changes to admissions policies and the removal of college recognition for some student clubs. The government also demanded Harvard audit its faculty and student body to ensure wide viewpoints in every department and, if necessary, diversify by admitting additional students and hiring new faculty.

On Monday, Harvard said it would not comply, citing the First Amendment. The following day, Trump took to his Truth Social platform, questioning whether the university should lose its tax-exempt status 鈥渋f it keeps pushing political, ideological, and terrorist inspired/supporting 鈥楽ickness?鈥欌

The White House suggested IRS scrutiny of Harvard鈥檚 tax status had already started before the president's social media post. Federal tax law prohibits senior members of the executive branch from requesting that an IRS employee conduct or terminate an audit or investigation.

鈥淎ny forthcoming actions by the IRS will be conducted independently of the President, and investigations into any institution鈥檚 violations of its tax status were initiated prior to the President鈥檚 TRUTH,鈥 White House spokesman Harrison Fields said in an email Thursday.

However, a person familiar with the matter said the Treasury Department directed Andrew De Mello, the IRS acting chief counsel, to begin the process of revoking Harvard鈥檚 tax-exempt status shortly after Trump鈥檚 post. The person spoke on condition of anonymity to discuss internal matters.

Trump told reporters Thursday that a decision on revoking the university鈥檚 tax-exempt status hadn鈥檛 been made yet. 鈥淭ax-exempt status, it鈥檚 a privilege. It鈥檚 really a privilege. And it鈥檚 been abused by a lot more than Harvard," Trump said. "So we鈥檒l see how it all works out. 鈥

Tax exemptions enable universities to receive large donations from major funders who want to decrease their tax burdens, which was instrumental in helping Harvard amass the nation鈥檚 largest university endowment at $53 billion.

Harvard president says school will not submit to government orders

The Trump administration has already hampered Harvard's ability to fund its research and operations. After Harvard President Alan Garber said Monday the university would not bend to the government鈥檚 demands, the White House announced the freeze of more than $2.2 billion in multi-year grants and $60 million in contracts.

The hold on marked the seventh time the administration has taken such a step at one of the nation鈥檚 most elite colleges. Republicans say the schools have allowed antisemitism and racial discrimination to fester in the form of and have promoted diversity, equity and inclusion initiatives contrary to the administration's directives.

Separately, the House Oversight Committee said Thursday that it would open an investigation into Harvard, accusing the school of a 鈥渓ack of compliance with civil rights laws.鈥

In a statement Thursday, the university reiterated: "Harvard will not surrender its independence or relinquish its constitutional rights.鈥 Harvard, the school said, 鈥渨ill continue to comply with the law and expect the Administration to do the same.鈥

Christopher Rufo, who has pioneered several GOP strategies related to education, said the Trump administration should use against Harvard the same tools it used during the Civil Rights Movement to force desegregation, including stripping nonprofit status. Rufo said Harvard has discriminated against white and Asian American students, citing events such as graduation celebrations and a 2021 theater performance 鈥渆xclusively for Black-identifying audience members.鈥

鈥淐ut the funding and watch the university implode,鈥 he said Tuesday on social media.

Nonprofit status, which is required for donations to be tax deductible, is contingent on an organization following IRS rules governing lobbying, political campaign activity and annual reporting obligations, among other requirements.

While 鈥渋t鈥檚 easy for a 501(c)(3) organization to maintain its tax exempt status," according to IRS , it "can be just as easy to lose it.鈥

Former Harvard President Larry Summers, who also served as Treasury secretary under former President Bill Clinton, decried the threat to remove Harvard's status.

鈥淎ny self-respecting Treasury Secretary would resign rather than have the Department be complicit in the weaponization of the IRS against a political adversary of the President,鈥 he said on social media.

Trump鈥檚 campaign to started at Columbia University, which initially agreed after the Trump administration of its federal funding.

But Columbia took a more emboldened tone after Harvard鈥檚 defiance. Columbia's acting president, Claire Shipman, said in a campus message Monday that some of the demands 鈥渁re not subject to negotiation鈥 and that she read of Harvard鈥檚 rejection with 鈥済reat interest.鈥

Archon Fung, a professor of democracy at Harvard, called for 鈥渇riends of academic freedom鈥 and higher education to stand together.

鈥淭he government has an enormous amount of power 鈥 taxing power, investigatory power,鈥 Fung said. 鈥淚 don鈥檛 know who wins that struggle in the end.鈥

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Associated Press education writers Jocelyn Gecker in San Francisco and Collin Binkley in Washington contributed to this report.

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The Associated Press鈥 education coverage receives financial support from multiple private foundations. AP is solely responsible for all content. Find AP鈥檚 for working with philanthropies, a of supporters and funded coverage areas at AP.org.

Annie Ma, Fatima Hussein And Alia Wong, The Associated Press

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