据称美国国税局正在考虑是否取消哈佛大学的免税资格
【中美创新时报2025年4月17日编译讯】（记者温友平编译）据三位知情人士透露，美国国税局正在考虑是否取消哈佛大学的免税资格，这将是特朗普政府试图切断联邦政府对这所顶尖研究型大学的资金和支持的重大升级。对此，《纽约时报》记者安德鲁·杜伦和玛吉·哈伯曼作了下述报道。
据三位知情人士透露，美国国税局正在考虑是否取消哈佛大学的免税资格，这将是特朗普政府试图切断联邦政府对这所顶尖研究型大学的资金和支持的重大升级。
特朗普总统周二公开呼吁哈佛大学纳税，继续僵局，政府要求该大学改革其招聘和招生做法以及课程。
据两位不愿透露姓名的知情人士透露，一些美国国税局官员告诉同事，财政部周三要求该机构考虑撤销哈佛大学的免税资格。为了描述内部谈话内容，两位知情人士表示。
美国国税局发言人拒绝置评。财政部未回应置评请求。CNN率先报道称，美国国税局正在考虑取消哈佛大学的免税资格。
联邦法律禁止总统直接或间接要求国税局调查或审计特定目标。国税局有时会因某些组织开展过多政治或商业活动而撤销其免税资格，但这些组织可以就该机构的决定向法院提出上诉。任何试图取消哈佛大学免税资格的行为都可能面临法律挑战，税务专家预计这种挑战将会成功。
白宫发言人哈里森菲尔兹表示，美国国税局对哈佛大学的审查早在总统发布社交媒体帖子之前就开始了。
菲尔兹在一份声明中表示：“美国国税局即将采取的任何行动都是独立于总统进行的，对任何机构违反其税务状况的行为的调查都是在总统发布真相之前启动的。”他指的是特朗普的网站 Truth Social。
哈佛大学在一份声明中表示，取消其纳税资格没有法律依据。
“这种前所未有的行动将危及我们履行教育使命的能力，”该大学表示。“这将导致学生经济援助减少、关键医学研究项目被放弃，以及创新机会的丧失。更广泛地非法使用这一手段将对美国高等教育的未来造成严重后果。”
即使试图改变哈佛的纳税状况，也将严重损害美国国税局的独立性及其历史上免受政治压力的现状。
过去几个月，特朗普政府清理了该机构的大部分高层领导，并任命盟友临时担任局长和首席律师。该机构最新任代理局长加里·沙普利曾是一名国税局特工，他曾表示，对前总统小约瑟夫·R·拜登之子亨特·拜登的税务调查不够积极。
哈佛大学的免税地位不仅使其免缴所得税和财产税，还意味着捐赠给该校的款项也可以免税。这有助于吸引美国超级富豪的巨额捐款。
该大学已经面临巨大的财政压力。特朗普政府表示，由于哈佛大学拒绝遵守政府的一系列要求，将切断其22亿美元的联邦资助。
美国国土安全部发表声明称，周三，国土安全部长克里斯蒂·诺姆取消了向哈佛大学提供的近 300 万美元的机构拨款。
据该机构的声明称，诺姆女士还致信哈佛大学官员，要求其在本月底前“提供哈佛大学外国学生签证持有者非法和暴力活动的详细记录”。声明称，如果得不到回复，哈佛大学可能会失去“招收外国学生的特权”。
特朗普政府与哈佛大学之间日益加剧的对峙，是针对美国一些最顶尖大学的广泛施压行动的一部分。这场行动由白宫高级助手和政府各部门高级官员牵头，是保守派试图重塑学术界自由主义倾向的举措之一。
这一策略在高等教育界引发轩然大波，特朗普政府正在审查数十所学校对反犹太主义指控的处理方式、多元化实践以及针对跨性别运动员的政策。白宫威胁要从不遵守规定的大学撤回数十亿美元的联邦资金，此事危在旦夕。
最近几周，哈佛大学不得不权衡是否要依靠其 530 亿美元的捐赠基金（高等教育领域最大的捐赠基金）来抵御联邦政府的强烈反对。
但哈佛大学的大部分捐赠资金是“受限的”，即指定用于捐赠者指定的用途。大学甚至不愿动用捐赠资金中免费的部分——哈佛大学约有100亿美元——他们认为这些捐赠资金更像是用来支付年度运营开支的退休账户，而非应急资金。
Alan Rappeport 、Hamed Aleaziz和Vimal Patel对本文亦有贡献。
题图：一个人走在哈佛校园附近的一栋建筑里，楼梯通向巨大的柱子，柱子之间悬挂着大学旗帜。特朗普总统呼吁美国国税局取消哈佛大学的免税地位。图片来源：Sophie Park 为《纽约时报》拍摄
附原英文报道：
I.R.S. Is Said to Be Considering Whether to Revoke Harvard’s Tax-Exempt Status
The move would be a major escalation of the Trump administration’s attempts to choke off federal money and support for the leading research university.
A person walking on Harvard’s campus near a building with stairs leading to large columns with university flags draped between them.President Trump has called for the I.R.S. revoke Harvard’s tax-exempt status.Credit…Sophie Park for The New York Times
By Andrew Duehren and Maggie Haberman
Reporting from Washington
April 16, 2025
The Internal Revenue Service is weighing whether to revoke Harvard’s tax exemption, according to three people familiar with the matter, which would be a significant escalation of the Trump administration’s attempts to choke off federal money and support for the leading research university.
President Trump on Tuesday publicly called for Harvard to pay taxes, continuing a standoff in which the administration has demanded the university revamp its hiring and admissions practices and its curriculum.
Some I.R.S. officials have told colleagues that the Treasury Department on Wednesday asked the agency to consider revoking Harvard’s tax-exempt status, according to two of the people, who spoke on the condition of anonymity to describe internal conversations.
An I.R.S. spokeswoman declined to comment. The Treasury Department did not respond to a request for comment. CNN first reported that the I.R.S. was looking at potentially rescinding Harvard’s tax-exempt status.
Federal law bars the president from either directly or indirectly requesting the I.R.S. to investigate or audit specific targets. The I.R.S. does at times revoke tax exemptions from organizations for conducting too many political or commercial activities, but those groups can appeal the agency’s decision in court. Any attempt to take away Harvard’s tax exemption would be likely to face a legal challenge, which tax experts expect would be successful.
Harrison Fields, a White House spokesman, said the I.R.S.’s scrutiny of Harvard began before the president’s social media post.
“Any forthcoming actions by the I.R.S. are conducted independently of the President, and investigations into any institution’s violations of their tax status were initiated prior to the President’s TRUTH,” Mr. Fields said in a statement, referring to Mr. Trump’s website Truth Social.
In a statement, Harvard said there is no legal basis for rescinding its tax status.
“Such an unprecedented action would endanger our ability to carry out our educational mission,” the university said. “It would result in diminished financial aid for students, abandonment of critical medical research programs, and lost opportunities for innovation. The unlawful use of this instrument more broadly would have grave consequences for the future of higher education in America.”
Even an attempt at changing Harvard’s tax status would signify a drastic breach in the independence of the I.R.S. and its historical insulation from political pressure.
The Trump administration has cleared out much of the agency’s senior leadership in the last few months, installing allies to temporarily serve as the commissioner and its top lawyer. Its newest acting commissioner, Gary Shapley, was an I.R.S. agent who has said that the investigation into the taxes of Hunter Biden, former President Joseph R. Biden Jr.’s son, was not aggressive enough.
Not only does Harvard’s tax-exempt status allow it to forgo paying income and property taxes, but it also means that donations to the university are tax deductible. That helps attract huge donations from ultrawealthy Americans.
The university is already under intense financial pressure. The Trump administration has said it is cutting off $2.2 billion in federal funding for Harvard after it refused to comply with a list of the government’s demands.
On Wednesday, the homeland security secretary, Kristi Noem, canceled nearly $3 million in agency grants to Harvard, according to a statement from the Department of Homeland Security.
Ms. Noem also wrote a letter to university officials requesting “detailed records on Harvard’s foreign student visa holders’ illegal and violent activities” by the end of the month, according to the agency statement. Without a response, the university could lose the “privilege of enrolling foreign students,” the statement said.
The intensifying standoff between the Trump administration and Harvard is part of a broad pressure campaign against some of the nation’s most elite universities. Led by top White House aides and senior officials from agencies across the government, the effort is part of a bid by conservatives to realign the liberal tilt of academia.
The strategy has roiled higher education as the Trump administration scrutinizes dozens of schools over their handling of antisemitism allegations, diversity practices and policies on transgender athletes. At stake are billions of dollars in federal funding that the White House is threatening to pull from universities that do not comply.
In recent weeks, Harvard has had to weigh whether to rely on its endowment of $53 billion, the largest in higher education, to withstand backlash from the federal government.
But the bulk of its endowment is “restricted,” or earmarked for causes specified by donors. Universities are loath to use even the free parts of their endowments — about $10 billion in Harvard’s case — viewing them more like retirement accounts they rely on for yearly operating expenses than rainy-day funds.
Alan Rappeport, Hamed Aleaziz and Vimal Patel contributed reporting.
