NAIS Legal Resource: Tax-Exempt Status Rule Comment Builder

The U.S. Department of the Treasury has issued a proposed rule that could significantly affect private schools and their federal tax-exempt status. If finalized as proposed, the regulations would apply to tax years beginning after May 31, 2027. For more information about the proposal and its potential implications for independent schools, read the NAIS legal advisory.

NAIS has developed this tool to help schools and associations prepare individualized comments on the proposed rule based on the provided template. The tool provides a list of talking points to choose from and allows you to tailor your comment letter to reflect your school or association's perspective, priorities, and experience. Comments are due to the Treasury Department and Internal Revenue Service by November 3, 2026.

The tool creates a starting point, not a final submission. Please review and customize your draft before filing it.