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


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
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
(c) of subsection 2. Further, a school
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,
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
records showing that there was an
scholarship or other comparable benefits
adequate number of announcements, that
(c) If a school customarily draws its
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.
Instructions for Schedule A (Form 990 or 990-EZ)


00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial