For more than a century, the majority of colleges and universities have not paid most taxes. The Revenue Act of 1909 excused nonprofits operating “exclusively for religious, charitable, or educational purposes” in order to continue acting in the public interest.

The comments are the latest volley in an escalating battle between the White House and one of the nation's most prestigious colleges.

The status means that the charitable contributions Harvard receives and its investment income on its $50 billion-plus endowment are not subject to federal income tax.