Trump administration asks IRS to revoke Harvard's tax-exempt status
washingtonpost.com
washingtonpost.com
I also think there should be absolutely no expectation that Harvard educates or people. If you are worried about allowing enabling enough people to get an education, allow more schools to open. I don't see why it's the duty of any one pre-existing institution to pick up that slack, especially a private one.
If Harvard wanted to have 10 students, that's its prerogative and right
Plus, why bother with a school? If you want to donate your money, there are far more fun tax exempt organizations to run participate in, like most Yacht clubs or fraternal associations.