Tensions have intensified between former President Donald Trump and Harvard University as Trump threatened to revoke the university’s tax-exempt status after it refused to implement sweeping White House demands.

The standoff began when Harvard declined to comply with a list of federal mandates that included dismantling Diversity, Equity, and Inclusion (DEI) offices, cooperating with immigration enforcement in screening international students, and overhauling hiring and admissions policies.

The Trump administration responded by freezing $2.2 billion in federal funding and halting $60 million in active government contracts. Now, Trump has taken it a step further, stating on Truth Social that Harvard should “lose its tax-exempt status and be taxed as a political entity” if it refuses to comply.

“Tax-exempt status is totally contingent on acting in the public interest,” Trump asserted.

In a strong response, Harvard President Alan Garber publicly rejected the demands in a letter to the university community. “We will not negotiate over our independence or constitutional rights,” Garber wrote. “No government should control what a private university teaches or whom it hires and admits.”

The Joint Task Force to Combat Anti-Semitism, part of the Trump administration, defended the federal action, criticizing Harvard for what it called a “mindset of entitlement.”

This clash comes amid widespread campus protests across the U.S. in response to the ongoing Israel-Hamas conflict, with student activism drawing increased scrutiny from lawmakers and political leaders. Trump and several Republican legislators have accused protesters of supporting Hamas, which is designated as a terrorist organization by the United States and many other countries.