加州总检察长 Bonta 联合20名总检察长致函反对国税局拟规：私立学校 DEI 政策或致免税资格被撤销
加州总检察长 Rob Bonta 11月2日在 Oakland 宣布，他联合一个由20名总检察长组成的联盟提交意见函，反对美国国税局（IRS）一项拟议规则：该规则将使数千所设有与多元、公平与包容（DEI）相关政策和项目的私立学校面临免税资格被撤销。
据总检察长办公室介绍，该拟议规则将允许国税局以政策与特朗普政府的行政命令及政治目标不一致为由，拒绝或撤销某些幼儿园至高中学校、学院、大学或专业学校的免税资格，此举威胁教育成果、奖学金、贷款、体育项目以及捐赠者受保护的言论。联盟在信中认为，该规则破坏民权法与平等保护的核心原则。
「特朗普政府正通过这项拟议规则，惩罚那些促进平等机会、确保所有学生都能无障碍成长与实现梦想的私立学校。这不仅违宪，还损害数千所学校帮助学生成功的公益工作，」Bonta 说，「特朗普总统再次以非法借口拿美国优质教育的承诺玩政治游戏。学习与自由密不可分，这正是我与各位总检察长同仁将继续反对特朗普这些反美命令的原因。」
背景方面，全美私立中小学、大学及其他教育机构因专为慈善或教育目的运营，而享有联邦免税资格，可获得可抵税捐赠、拨款等支持，用于资助项目、奖学金并提升教育成果。现行国税局收入程序允许私立学校推行在招生、设施与项目、助学金方面促进种族非歧视的政策；按特朗普政府自己的估算，拟议规则可能改变数千所私立学校的这一状况。
联盟在意见函中提出三点：该规则颠覆民权法与平等保护原则；它将给受影响的私立学校、各州总检察长、法院与捐赠者带来沉重负担，以修改慈善捐赠安排；它违反联邦《行政程序法》以及关于联邦行政法规制定的判例法，包括 Loper Bright Enterprises 诉 Raimondo 案（2024年，603 U.S. 369）。意见函由 Bonta 与马萨诸塞州总检察长 Andrea Joy Campbell、明尼苏达州总检察长 Keith Ellison、纽约州总检察长 Letitia James 共同领衔，科罗拉多、康涅狄格、特拉华、伊利诺伊、缅因、马里兰、密歇根、内华达、新泽西、新墨西哥、俄勒冈、罗得岛、佛蒙特、弗吉尼亚、华盛顿等州及华盛顿特区的总检察长共同签署。
（来源：加州总检察长办公室）
Attorney General Bonta Co-Leads 20 Attorneys General Opposing IRS Proposed Rule Targeting Private Schools' Tax-Exempt Status Over DEI Policies
OAKLAND, California — California Attorney General Rob Bonta on November 2 announced that he co-led a coalition of 20 attorneys general in submitting a comment letter opposing an Internal Revenue Service (IRS) proposed rule that would revoke tax-exempt status for thousands of private schools with diversity, equity, and inclusion-related policies and programs.
The proposed rule would allow the IRS to deny or revoke the tax exemption of certain K-12 schools, colleges, universities, or professional schools with policies that the Trump Administration deems inconsistent with its executive orders and political aims. Doing so threatens educational outcomes, scholarships, loans, athletics, and donors' protected speech. In the letter, Attorney General Bonta and the coalition argue that this proposed rule undermines civil rights law and core equal protection principles.
"With this proposed rule, the Trump Administration is punishing private schools for promoting equal opportunity and programs that ensure all students can grow and achieve their dreams without roadblocks. Not only is this unconstitutional, but it also harms thousands of schools' philanthropic work that helps students succeed," said Attorney General Bonta. "Once again, President Trump is using unlawful excuses to play political games with America's promise of a good education. Learning and liberty go hand in hand, which is why my fellow attorneys general and I will continue to stand up against Trump's anti-American orders."
Across the country, private K-12 schools, universities, and other educational organizations receive federal tax-exempt status for operating exclusively for charitable or educational purposes, allowing them to attract tax-deductible donations and grants that fund programs and scholarships. The IRS's current Revenue Procedure allows private schools to maintain racially nondiscriminatory policies with respect to admissions, facilities and programs, and financial assistance; according to the Trump Administration's own estimate, the proposed regulations may change this for thousands of private schools.
In the comment letter, the coalition argues the proposed rule subverts civil rights law and equal protection principles; would place severe burdens on the impacted private schools, states' attorneys general, the courts, and donors to modify charitable gifts; and violates the federal Administrative Procedure Act and case law on the issuance of federal administrative regulations under Loper Bright Enterprises v. Raimondo (2024) 603 U.S. 369. The letter was co-led by Bonta, Massachusetts Attorney General Andrea Joy Campbell, Minnesota Attorney General Keith Ellison, and New York Attorney General Letitia James, joined by the attorneys general of Colorado, Connecticut, Delaware, Illinois, Maine, Maryland, Michigan, Nevada, New Jersey, New Mexico, Oregon, Rhode Island, Vermont, Virginia, Washington, and the District of Columbia.
(Source: California Attorney General's Office)
来源：加州总检察长办公室
发布：GSM·美国（发布链接）
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