特朗普表示，他正在“取消”哈佛大学的免税地位

【中美创新时报2025年年5月2日编译讯】（记者温友平编译）特朗普总统周五表示，哈佛大学将失去免税地位，再次表明他打算让美国国税局介入他与这所富裕研究型大学的争斗，并颠覆学校的财务状况。《纽约时报》记者安德鲁·杜伦和玛吉·哈伯曼对此作了下述报道。

“我们将取消哈佛大学的免税资格。这是他们应得的！”特朗普在社交媒体上写道。

目前尚不清楚美国国税局是否真的要撤销哈佛大学的免税资格，这一决定通常需要经过漫长的程序才能实现。联邦法律禁止总统指示国税局进行税务调查，接到此类指令的国税局员工必须向监察长报告。

上个月，特朗普首次公开呼吁取消哈佛大学的免税资格后，白宫官员表示，美国国税局将自行决定是否取消。

美国国税局和负责监管税务部门的财政部发言人未回应置评请求。哈佛大学发言人在一份声明中表示，“没有法律依据取消哈佛大学的免税资格”，并且“这种前所未有的行动将危及我们履行教育使命的能力”。

凭借免税资格，哈佛大学不仅无需缴纳大部分税款，捐赠者还可以在自己的纳税申报单上扣除捐赠给学校的费用。失去免税资格不仅会迫使哈佛大学开始向联邦政府纳税，还可能导致捐款枯竭。

特朗普政府与哈佛大学之间日益加剧的对峙是该政府针对美国一些最精英大学发起的广泛施压活动的一部分。

特朗普政府将许多美国顶尖学校描绘成反犹太主义和歧视的温床，需要联邦政府干预。

最近几周，哈佛大学对特朗普政府采取了明显的对抗姿态。该校拒绝了政府的一系列要求，包括接受审计、修改招生和聘用政策，以及引入外部人员审查“那些最助长反犹太骚扰或反映意识形态俘获的项目和部门”。

为了报复哈佛大学的反抗，政府冻结了超过 20 亿美元的联邦资金，随后哈佛大学提起了诉讼。

艾伦·布林德（Alan Blinder）对本文亦有贡献。

题图：位于剑桥的哈佛大学校园。图源…索菲·帕克为《纽约时报》撰稿

附原英文报道：

Trump says he’s ‘taking away’ Harvard’s tax-exempt status.

The campus at Harvard University in Cambridge.Credit…Sophie Park for The New York Times

By Andrew Duehren and Maggie Haberman

Reporting from Washington

May 2, 2025, 9:10 a.m. ET

President Trump said on Friday that Harvard would lose its tax-exempt status, repeating his intent to enlist the Internal Revenue Service in his feud with the wealthy research university and upend the school’s finances.

“We are going to be taking away Harvard’s Tax Exempt Status. It’s what they deserve!” Mr. Trump wrote on social media.

It was not immediately clear if the I.R.S. was in fact moving forward with revoking Harvard’s tax-exempt status, a change that could only typically occur after a lengthy process. Federal law prohibits the president from directing the I.R.S. to conduct tax investigations, and I.R.S. employees who receive such a command are required to report it to an inspector general.

After Mr. Trump first publicly called for Harvard to lose its tax exemption last month, White House officials said that the I.R.S. would make its own conclusion about whether to do so.

Spokespeople for the I.R.S. and Treasury Department, which oversees the tax collector, did not respond to a request for comment. A Harvard spokesperson said in a statement that there was “no legal basis to rescind Harvard’s tax-exempt status” and that “such an unprecedented action would endanger our ability to carry out our educational mission.”

With its tax-exempt status, Harvard not only does not have to pay most taxes, but donors can write off gifts to the school on their own tax returns. Losing the status would not only force Harvard to start paying tax to the federal government but could cause donations to dry up.

The intensifying standoff between the Trump administration and Harvard is part of a broad pressure campaign by the administration against some of the nation’s most elite universities.

The Trump administration has painted many top U.S. schools as hotbeds of antisemitism and discrimination that require federal intervention.

In recent weeks, Harvard has taken a decidedly confrontational posture toward the Trump administration. The university rejected a roster of demands from the government, including that it submit to audits, alter its admissions and hiring policies and bring in an outsider to examine “those programs and departments that most fuel antisemitic harassment or reflect ideological capture.”

After the administration froze more than $2 billion in federal funds in retaliation for Harvard’s defiance, the university sued.

Alan Blinder contributed reporting.