Instructions For Schedule A (Form 990 Or 990-Ez)

solicitation program, during the school’s

2. The requirements of subsection 1 of

school. The Service recognizes that the

this section will not apply when one of the

failure by a school drawing its students

registration period. Where more than one

following paragraphs applies:

from local communities to enroll racial

community is served by a school, the

minority group students may not

school may publish its notice in those

(a) If for the preceding 3 years the

necessarily indicate the absence of a

newspapers that are reasonably likely to

enrollment of a parochial or other

racially nondiscriminatory policy as to

be read by all racial segments of the

church-related school consists of students

students when there are relatively few or

communities that it serves. The notice

at least 75% of whom are members of the

no such students in these communities.

must appear in a section of the

sponsoring religious denomination or unit,

Actual enrollment is, however, a

newspaper likely to be read by

the school may make known its racially

meaningful indication of a racially

prospective students and their families

nondiscriminatory policy in whatever

nondiscriminatory policy in a community

and it must occupy at least three column

newspapers or circulars the religious

in which a public school or schools

inches. It must be captioned in at least 12

denomination or unit utilizes in the

became subject to a desegregation order

point boldface type as a notice of

communities from which the students are

of a Federal court or otherwise expressly

nondiscriminatory policy as to students,

drawn. These newspapers and circulars

became obligated to implement a

and its text must be printed in at least 8

may be those distributed by a particular

desegregation plan under the terms of

point type. The following notice will be

religious denomination or unit or by an

any written contract or other commitment

acceptable:

association that represents a number of

to which any Federal agency was a party.

religious organizations of the same

denomination. If, however, the school

The Service encourages schools to

Notice Of Nondiscriminatory Policy

advertises in newspapers of general

satisfy the publicity requirement by the

As To Students

circulation in the community or

methods described in subsection 1 of this

communities from which its students are

section, regardless of whether a school

The (name) school admits

drawn and paragraphs (b) and (c) of this

considers itself within subsection 2,

students of any race, color,

subsection are not applicable to it, then it

because it believes these methods to be

national and ethnic origin to all

must comply with paragraph (a) of

the most effective to make known a

the rights, privileges, programs,

subsection 1 of this section.

school’s racially nondiscriminatory policy.

and activities generally accorded

In this regard it is each school’s

(b) If a school customarily draws a

or made available to students at

responsibility to determine whether

substantial percentage of its students

paragraph (a), (b), or (c) of subsection 2

the school. It does not

nationwide or worldwide or from a large

applies to it. On audit, a school must be

discriminate on the basis of race,

geographic section or sections of the

prepared to demonstrate that the failure

color, national and ethnic origin in

United States and follows a racially

to publish its racially nondiscriminatory

administration of its educational

nondiscriminatory policy as to students,

policy in accordance with subsection 1 of

policies, admissions policies,

the publicity requirement may be satisfied

this section was justified by the

scholarship and loan programs,

by complying with section 4.02, supra.

application to it of paragraph (a), (b), or

and athletic and other

Such a school may demonstrate that it

follows a racially nondiscriminatory policy

school-administered programs.

must be prepared to demonstrate that it

within the meaning of the preceding

has publicly disavowed or repudiated any

sentence either by showing that it

statements purported to have been made

currently enrolls students of racial

(b) The school may use the broadcast

on its behalf (after November 6, 1975)

minority groups in meaningful numbers

media to publicize its racially

that are contrary to its publicity of a

or, when minority students are not

nondiscriminatory policy if this use makes

racially nondiscriminatory policy as to

enrolled in meaningful numbers, that its

such nondiscriminatory policy known to all

students, to the extent that the school or

promotional activities and recruiting

segments of the general community the

its principal official were aware of such

efforts in each geographic area were

school serves. If this method is chosen,

statements.

reasonably designed to inform students of

the school must provide documentation

all racial segments in the general

4.04 Facilities and programs. A

that the means by which this policy was

communities within the area of the

school must be able to show that all of its

communicated to all segments of the

availability of the school. The question

programs and facilities are operated in a

general community was reasonably

whether a school satisfies the preceding

racially nondiscriminatory manner.

expected to be effective. In this case,

sentence will be determined on the basis

appropriate documentation would include

4.05 Scholarship and loan

of the facts and circumstances of each

copies of the tapes or script used and

programs. As a general rule, all

case.

records showing that there was an

scholarship or other comparable benefits

adequate number of announcements, that

procurable for use at any given school

they were made during hours when the

students from local communities and

must be offered on a racially

announcements were likely to be

follows a racially nondiscriminatory policy

nondiscriminatory basis. Their availability

communicated to all segments of the

as to students, the publicity requirement

on this basis must be known throughout

general community, that they were of

may be satisfied by complying with

the general community being served by

sufficient duration to convey the message

section 4.02, supra. Such a school may

the school and should be referred to in

clearly, and that they were broadcast on

demonstrate that it follows a racially

the publicity required by this section in

radio or television stations likely to be

nondiscriminatory policy within the

order for that school to be considered

listened to by substantial numbers of

meaning of the preceding sentence by

racially nondiscriminatory as to students. .

members of all racial segments of the

showing that it currently enrolls students

. . [S]cholarships and loans that are made

general community. Announcements

of racial minority groups in meaningful

pursuant to financial assistance programs

must be made during the period of the

numbers. The question whether a school

favoring members of one or more racial

school’s solicitation for students or, in the

satisfies the preceding sentence will be

minority groups that are designed to

absence of a solicitation program, during

determined on the basis of the facts and

promote a school’s racially

the school’s registration period.

circumstances of each case. One of the

nondiscriminatory policy will not adversely

facts and circumstances that the Service

affect the school’s exempt status.

Communication of a racially

will consider is whether the school’s

Financial assistance programs favoring

nondiscriminatory policy as to students by

promotional activities and recruiting

members of one or more racial groups

a school to leaders of racial groups as the

efforts in each area were reasonably

that do not significantly derogate from the

sole means of publicity generally will not

designed to inform students of all racial

school’s racially nondiscriminatory policy

be considered effective to make the policy

segments in the general communities

similarly will not adversely affect the

known to all segments of the community.

within the area of the availability of the

school’s exempt status.

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Instructions for Schedule A (Form 990 or 990-EZ)

Instructions For Schedule A (Form 990 Or 990-Ez) - 2005 Page 8

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