This program will review the recent court decisions and policy positions of the Trump administration and its interpretation and enforcement of federal civil rights laws, including potential impacts on exempt status under IRC section 501(c)(3). The panel's discussion will focus on the impact of these decisions and policy positions on existing restricted funds, such as scholarship funds, with criteria based on one or more protected characteristics, such as race or national origin. The panelists will address how charitable organizations are approaching this changing landscape and the methods by which fund restrictions may be modified as well as the current state of donor standing with respect to modification and enforcement of restrictions on gifts.