Private School Non-Discrimination and Due Process Act of 1982

Private School Non-Discrimination and Due Process Act of 1982 - Amends the Internal Revenue Code to prohibit the granting of tax-exempt status to private schools which have been judicially determined to have racially discriminatory policies as to students. Denies income tax and estate and gift tax deductions for any contributions or gifts made to such schools.

Defines "racially discriminatory policy as to students" as a policy of intentionally denying admission to, expelling, or providing separate classifications for students on the basis of race, color, or national origin. Excludes from such definition: (1) an admissions policy of a school which limits its students to, or grants preferences to, members of a particular religious organization or belief; and (2) any policy, program, or other activity of a school which is limited to members of a particular religious organization, or which is required by any sincerely held religious belief.

Prohibits the Secretary of the Treasury from withholding, changing, or denying the tax-exempt status of a private school on the grounds that such school discriminates on the basis of race as to students unless a court of the United States, in a civil action for a declaratory judgment brought by the Secretary, has found that such school has a racially discriminatory policy as to students.

Sets forth the procedure to be followed by the Secretary in obtaining a declaratory judgment. Requires the Secretary to prove, by clear and convincing evidence, that a private school has adopted a racially discriminatory policy as to students. Requires that no adverse action be taken until a school has exhausted appeals. Provides that the district court in which the action for declaratory judgment is brought shall retain jurisdiction and shall reinstate the tax-exempt status of a private school upon a finding that such school no longer has a racially discriminatory policy as to students.

Allows the award of costs and attorney's fees to a prevailing school in an action for declaratory judgment.