Do No Harm Letter to IRS Requesting Investigation into AMA Foundation’s Tax-Exempt Status

On April 7, 2026, Do No Harm filed a complaint with the Internal Revenue Service (IRS), urging it to investigate whether the American Medical Association (AMA) Foundation should have its tax-exempt status revoked for operating racially discriminatory scholarships.

The AMA Foundation, the philanthropic arm of the American Medical Association, funds and oversees the Physicians of Tomorrow Scholarship program, which provides various lucrative scholarships to third-year medical students. Most scholarship awards include prizes of up to $10,000 along with national recognition and access to resources and support.

However, as set forth in Do No Harm’s complaint, several of these scholarships explicitly discriminate based on race and violate established public policy and civil rights laws prohibiting racial discrimination. For example, two of these AMA Foundation scholarships specify eligibility requirements for certain racial minorities over other racial groups, while one scholarship prefers certain white racial groups over others.

Under Supreme Court precedent, having even one unlawful policy under 26 U.S.C § 501(c)(3), including a racially discriminatory policy, renders the entire organization ineligible for tax-exempt status.