A Sudbury teacher has challenged Harvard's tax exempt status because of alleged political activity during the October 15 Moratorium.

Daniel A. Greenberg is suing the Boards of Assessors of Cambridge and other Boston communities for improperly granting tax exempt status to Harvard and ten other colleges and universities in the Boston area. The law states that charitable institutions which engage in political activity forfeit their tax exempt status, Greenberg said.

Greenberg cites several instances of alleged political activity including:

The Faculty's official condemnation of the Vietnam War.

A statement by Dean May permitting students to observe the Moratorium and permitting professors to suspend classes on October 15.

The use of Sanders Theater on October 14 for a Moratorium meeting.

The virtual absence of any academic activity at the University during the Moratorium.

Charles P. Whitlock, assistant to the President for Civic and Governmental Relations, foresees financial ruin if Greenberg's suit succeeds. "If Harvard lost its tax exemption, it would be broke within twenty years-literally bankrupt," he said.

Doubts Success

However, Whitlock see a reply to Greenberg's accusations. In the case of Rutgers University, where the president officially cancelled all classes, a suit might succeed, he said. But because Harvard left the decision up to the consciences of individual students and professors, it avoided taking a political stand, he added.

Greenberg denied that the suit is designed to halt criticism of the war. He said he would sue regardless of the content of the political actions. "I just think it's a grave mistake for an educational institution to get involved in political activities." he said.