President Donald Trump on Friday reiterated his vow to revoke Harvard University’s tax-exempt status, escalating his ongoing feud with the Ivy League institution.

“We are going to be taking away Harvard’s Tax Exempt Status. It’s what they deserve,” Trump wrote on his conservative social media platform, renewing a threat he first raised in April.

Legal experts warn that such a move would face significant legal hurdles, as federal law prohibits the president from directly or indirectly ordering the IRS to take enforcement action. Harvard responded swiftly, calling the threat baseless and dangerous.

“There is no legal basis for revoking our tax-exempt status,” a university spokesperson told ABC News. “Such an unprecedented action would jeopardize our educational mission, reduce financial aid for students, and force the shutdown of vital medical research and innovation programs.”

The president’s renewed push follows Harvard’s refusal to comply with a set of Trump administration demands related to diversity, equity, inclusion (DEI) initiatives and efforts to combat antisemitism. The administration has already frozen more than $2.2 billion in federal grants and contracts awarded to the university. In response, Harvard filed a lawsuit accusing the government of violating federal law and infringing on its First Amendment rights.

If pursued, stripping Harvard of its tax-exempt status would mark a dramatic escalation. Most public and private universities in the U.S. qualify for tax exemption under Section 501(c)(3) of the Internal Revenue Code due to their educational and research missions.

“The tax exemption allows every dollar to go further—toward scholarships, scientific breakthroughs, and innovation that benefits society,” the Harvard spokesperson said.

Sources previously told ABC News that the IRS had already initiated a review of Harvard’s tax status before Trump began publicly calling for it to be revoked. The White House has insisted that any IRS investigation into Harvard is being conducted independently.

The administration’s hardline stance has raised concerns across higher education, with experts warning that politically motivated threats to tax exemptions could have chilling effects on academic freedom and institutional independence.