Instructions For Schedule A (Form 990 Or 990-Ez) - 2003 Page 7
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14such amounts for each year. An
1. Attracted because of the
4.01 Organizational requirements.
example of such a list for line 27a is
organization’s publicly supported
A school must include a statement in its
given below.
nature,
charter, bylaws, or other governing
2. Unusual and unexpected
instrument, or in a resolution of its
Line 27a Example
because of the amount, and
governing body, that it has a racially
3. Large enough to endanger the
nondiscriminatory policy as to students
(a)
(b)
(c)
(d)
(e)
(f)
organization’s status as normally
and therefore does not discriminate
Name
2002
2001
2000
1999
Total
meeting the support test described in
against applicants and students on the
the instructions for lines 10, 11, and 12.
basis of race, color, and national or
David
$10,000 $6,000
$16,000
ethnic origin.
Smith
A grant that meets these terms may
4.02 Statement of policy. Every
be treated as an unusual grant (that is
school must include a statement of its
disregarded entirely in the public
Anne
$8,000 $10,000 18,000
racially nondiscriminatory policy as to
Parker
support computation) even if the
students in all its brochures and
organization receives the funds over a
catalogues dealing with student
period of years. In the list of unusual
Total
$10,000 $6,000 $8,000 $10,000 $34,000
admissions, programs, and
grants, show only what the organization
Enter the total for each year of columns (b) through
scholarships. A statement substantially
received during the year.
(e) on line 27a, 2003 Schedule A (Form 990 or
similar to the Notice described in
990-EZ).
Do not treat gross investment
paragraph (a) of subsection 1 of section
income items as unusual grants.
Enter the total of column (f) on the line 27a entry
4.03, infra, will be acceptable for this
space for line 27d, 2003 Schedule A (Form 990 or
Instead, include all investment income
purpose. Further, every school must
990-EZ).
in support.
include a reference to its racially
See Rev. Rul. 76-440, 1976-2 C.B.
nondiscriminatory policy in other written
Line 27b. Gross Receipts From Other
58 and Regulations sections
advertising that it uses as a means of
Than Disqualified Persons. For any
1.170A-9(e)(6)(ii) and 1.509(a)-3(c)(3)
informing prospective students of its
amount included in line 17 that was
and (4) for details about unusual
programs. The following references will
received from each person (other than
grants.
be acceptable:
“disqualified persons”) prepare a list for
For an organization described in
The (name) school admits students
your records to show the name of, and
lines 10, 11, or 12 that received any
of any race, color, and national or
amount received for each year, that
unusual grants during 1999 through
ethnic origin.
was more than the larger of:
2002, prepare a list for your records to
4.03 Publicity. The school must
1. The amount on line 25 for the
show, for each year, the name of the
make its racially nondiscriminatory
year, or
contributor, the date and amount of the
policy known to all segments of the
2. $5,000.
grant, and a brief description of the
general community served by the
grant. (Do not file this list with your
After computing the difference between
school.
the amount received and the larger
return.) Do not include these grants in
1. The school must use one of the
amount described in 1 or 2, enter the
line 15. An example for such a list for
following two methods to satisfy this
sum of these differences (the excess
line 28 is given below.
requirement:
amounts) for each year. An example of
Line 28 Example
(a) The school may publish a notice
such a list for line 27b is given below
of its racially nondiscriminatory policy in
for the year 2002 entry line. Prepare
a newspaper of general circulation that
similar lists to determine excess
Year
2002
Description
serves all racial segments of the
amounts for the other entry lines of
community. This publication must be
27b. (Do not file these lists with your
Name
Mr. Disinterested Donor
Undeveloped
repeated at least once annually during
return.)
land –
the period of the school’s solicitation for
(Volume 578,
Line 27b Example
Date of Grant
January 15,
students or, in the absence of a
page xxx,
2002
Dept. of Land
solicitation program, during the school’s
Records,
registration period. Where more than
Year 2002
Jefferson
one community is served by a school,
County, Ohio)
(a)
(b)
(c)
(d)
(e)
the school may publish its notice in
Name
Amount Amount
Enter
Year
Amount of Grant
$6,000
those newspapers that are reasonably
received
on
the
(2002)
in
line 25
larger
Excess
likely to be read by all racial segments
(2002)
for
of
(column
of the communities that it serves. The
Part V—Private School
(2002)
column
(b) less
notice must appear in a section of the
(c) or
column
Questionnaire
newspaper likely to be read by
$5000
(d))
prospective students and their families
All schools that checked the box on
and it must occupy at least three
Word
line 6, Part IV, must complete Part V.
column inches. It must be captioned in
Processing,
Relevant parts of Rev. Proc. 75-50,
Inc.
$25,000
$2,000
$5,000
$20,000
at least 12 point boldface type as a
1975-2 C.B. 587 are given below. The
notice of nondiscriminatory policy as to
revenue procedure gives guidelines
students, and its text must be printed in
Enter the total for column (e) on line 27b
and recordkeeping requirements for
for the year (2002) entry space . . . . . . .
$20,000
at least 8 point type. The following
determining whether private schools
notice will be acceptable:
that are recognized as exempt from tax
Line 28. Unusual Grants. Unusual
have racially nondiscriminatory policies
grants generally are substantial
toward their students.
contributions and bequests from
disinterested persons and are —
-7-
Instructions for Schedule A (Form 990 or 990-EZ)
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