On May 2, 2025, President Donald Trump publicly declared his intent to revoke Harvard University’s tax-exempt status, proclaiming on Truth Social, “We are going to be taking away Harvard’s Tax Exempt Status. It’s what they deserve!” The statement may be blunt, but its implications are far more than political rhetoric—it is a clear abuse of presidential power and a probable violation of federal law.
Under 26 U.S.C. § 7217, the President is explicitly barred from requesting, directly or indirectly, that the Internal Revenue Service initiate or halt an audit or investigation into any specific taxpayer, including tax-exempt organizations. Trump’s statement, made while holding the office of President once again in 2025, is not just a policy suggestion—it is an instruction issued publicly, and with intent. That makes it a criminal act.
This law was passed in 1998 to ensure that the IRS could never again be used as a political weapon, following abuses during the Nixon administration. It exists for precisely this moment: when a sitting President threatens to wield tax enforcement as a tool of revenge against an institution he dislikes. Harvard is being singled out not for tax violations, but for being perceived as ideologically opposed to Trump’s agenda.
The fact that Trump made the statement publicly does not protect him. In fact, it makes the violation more clear-cut. A sitting President cannot simply broadcast threats to remove tax-exempt status and pretend that the IRS will remain uninfluenced. The chilling effect alone is enough to constitute a violation under the statute, especially if IRS leadership takes any action in response.
This isn’t the first time Trump has flirted with weaponizing federal agencies for political gain—but this time, he’s back in power, and he’s more emboldened. After securing re-election in 2024, Trump has systematically purged institutions that previously resisted him. That includes the IRS, where leadership turnover has left the agency vulnerable to executive pressure.
To be clear, Donald Trump has committed a criminal act. While presidents have broad latitude in shaping tax policy, they do not have the legal authority to target individual institutions based on personal grievances. By threatening Harvard’s tax status on social media, Trump crossed the legal boundary into unlawful interference.
The Department of Justice and the Treasury Inspector General for Tax Administration are now obligated to investigate. IRS employees are also legally required to report the President’s statement as a prohibited directive. If they fail to do so, they themselves could face penalties. This is no longer just a political fight—it is a legal crisis.
The danger here is not limited to Harvard. If Trump is allowed to get away with using tax law as a hammer against his enemies, there is nothing stopping him from going after media outlets, advocacy groups, or even individual citizens next. The rule of law means nothing if it can be ignored at the top without consequence.
This is what authoritarianism looks like in practice: the use of legal mechanisms to crush dissent and settle scores. If Congress, the courts, and the public do not act swiftly to check Trump’s actions, the precedent will be set—and the damage to democratic norms may become irreversible.
