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Donor-Restricted Funds

Health Care Philanthropy Update: Treasury’s Proposed Rule Offers Lessons for Foundations on Donor Intent and Endowment Management

[09/09/26]

Posted on September 9, 2026 in Health Law News

Published by: Hall Render

The U.S. Department of the Treasury (“Treasury”) and the IRS recently proposed regulations that would deny § 501(c)(3) tax-exempt status to private schools that maintain race-based admissions, scholarship or related programs. While the proposal is directed at educational institutions, the preamble contains important lessons for health care foundations and other charitable organizations managing donor-restricted... READ MORE

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