Will Harvard University stop admitting foreign students?

The United States government has upped the ante against Harvard University and is now threatening to revoke its eligibility to enrol foreign students. The Donald Trump administration and the Ivy League school are embroiled in a tug of war over the varsity’s refusal to comply with the government’s demand to make sweeping changes to its governance, admissions and diversity practices.

Amid the row, the Trump administration has reportedly asked the Internal Revenue Service (IRS) to revoke Harvard University’s tax-exempt status. But is it possible? Why is Trump targeting the varsity?

Let’s take a closer look.

Will Harvard not enrol international students?

The US Department of Homeland Security (DHS) has threatened Harvard University with rescinding its ability to enrol international students if it fails to provide records on foreign students’ “illegal and violent activities,” CNN reported, citing the agency.

Homeland Security Secretary Kristi Noem “wrote a scathing letter demanding detailed records on Harvard’s foreign student visa holders’ illegal and violent activities by April 30, 2025, or face immediate loss of Student and Exchange Visitor Program (SEVP) certification,” DHS said in a news release.

As per the department, the certification allows universities to issue forms to admitted international students that they can use to apply for a visa to enter the United States.

A Harvard spokesperson told CNN that they were aware of DHS’ letter, but reiterated that they “will not surrender its independence or relinquish its constitutional rights.”

“We will continue to comply with the law and expect the Administration to do the same. If federal action is taken against a member of our community, we expect it will be based on clear evidence, follow established legal procedures, and respect the constitutional rights afforded to all individuals,” the varsity said in a statement.

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CNN reported that, according to the student newspaper The Harvard Crimson, the DHS letter has accused Harvard of creating a “hostile learning environment” for Jewish students.

The letter has asked the Ivy school to turn over information on visa holders’ “known threats to other students or university personnel,” “obstruction of the school’s learning environment,” and any disciplinary actions “taken as a result of making threats to other students or populations or participating in protests.”

“It is a privilege to have foreign students attend Harvard University, not a guarantee,” the letter reads, according to The Harvard Crimson.

As per the university’s data, there were 6,793 international students attending Harvard in the 2024-25 academic year, accounting for 27.2 per cent of its enrollment.

Can Trump revoke Harvard‘s tax-exempt status?

The Trump administration is taking steps to withdraw Harvard University’s tax-exempt status.

As per a Wall Street Journal (WSJ) report, the US government has asked IRS’ top attorney to revoke Harvard University’s tax-exempt status. This comes after Trump, in a Truth Social post Tuesday (April 15), said that “perhaps” Harvard should lose the status and be taxed as a “Political Entity if it keeps pushing political, ideological, and terrorist inspired/supporting ‘Sickness?’ ”

The US grants tax-exempt status to organisations that are “charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals,” according to the IRS. This allows these organisations not to pay federal income tax.

The US law explicitly bars presidents and other senior officials of the executive branch from ordering the IRS, which comes under the US Treasury Department, to investigate anyone. The IRS solely has the authority to investigate and change the tax-exempt status of any organisation.

A section reads: “Prohibition on executive branch influence over taxpayer audits and other investigations.”

But can a university lose its tax-exempt status? Yes, it happened with Bob Jones University in the 1970s when the IRS revoked its tax exemption because it banned interracial relationships among its students.

However, such cases are highly uncommon.

The tax-exempt status can be removed if the organisations indulge in political campaigns for public office.

Officials in the Treasury Department sent a request to Andrew De Mello, the IRS’ acting chief counsel, on Wednesday over Harvard’s tax-exempt status, reported WSJ.

“Any forthcoming actions by the IRS will be conducted independently of the president, and investigations into any institution’s violations of its tax status were initiated prior to the president’s TRUTH,” White House spokesperson Harrison Fields reportedly said in a statement.

Reacting to the development, Harvard spokesman Jason Newton said in a statement that there was “no legal basis” to withdraw the university’s tax-exempt status. He added the status “means that more of every dollar can go toward scholarships for students, lifesaving and life-enhancing medical research, and technological advancements that drive economic growth.”

As per CNN, if the IRS’ findings indicate revoking Harvard’s tax exemption, the varsity would have to be warned and given a chance to contest the decision. Harvard can challenge the IRS in court.

Trump’s hostility towards Harvard

The US administration is at loggerheads with Harvard University after it rejected the government’s directive to provide the varsity’s employment, hiring and admissions data, among other demands.

The US also asked the Ivy League school to put an end to all diversity, equity and inclusion programmes; ensure its hiring and admissions practices are completely merit-based; report any international students with conduct violations to federal authorities; and so on.

Harvard formally rejected these demands on Monday, the first varsity to do so. The US government said it would freeze more than $2 billion in federal funding to the university.

On Wednesday (April 16), DHS also announced the termination of two federal grants worth $2.7 million to Harvard.

The university has an endowment of $53.2 billion. However, the question arises what will happen to Harvard if it loses federal funding and is forced to pay billions of dollars it might owe in taxes.

The Trump administration is targeting Harvard and other nonprofit groups that his administration views as “woke”, sources told WSJ. The president’s officials defend the move, saying they aim to tackle alleged antisemitism following campus protests over Israel’s war with Hamas in Gaza.

With inputs from agencies