Caroline D. Ciraolo will present at a Council on Foundations webinar entitled “Policy Update: Public Policy Doctrine Proposed Regulations,” related to proposed regulations issued regarding private school tax-exempt status. The webinar will take place Sept. 9, 2026, from 2 pm to 3 pm Eastern.
On September 3, the Department of the Treasury and the IRS published proposed regulations that state that a private school cannot qualify as tax-exempt under section 501(c)(3) if it discriminates on the basis of race, color, or national or ethnic origin in the administration of any educational policy, admissions policy, scholarship or loan program, athletic program, or other school-administered program.
The Council on Foundations invited external counsel to help members understand the scope of these regulations, learn more about the proposal, who may be affected both directly and indirectly, and what could happen next.
Caroline will be joined by fellow speakers E. Pierce Blue of Morgan Lewis; Jenn Holcomb of the Council on Foundations; Ben McDearmon of the Council on Foundations; and Elinor Ramey of Lowenstein Sandler LLP.
More information can be found here.
About Caroline
Caroline is a former Acting Assistant Attorney General of the U.S. Department of Justice’s Tax Division and a founder of the firm’s Washington, DC office. Her practice focuses on federal, state, and cross-border civil tax controversies, including representation in sensitive audits, administrative appeals, and litigation, providing tax advice, conducting internal investigations, and representing individuals and entities in criminal tax investigations and prosecutions. She also serves as a consulting and testifying expert witness and an independent mediator in tax disputes.
