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

or by an association that represents a

meaningful indication of a racially

Notice Of Nondiscriminatory

number of religious organizations of the

nondiscriminatory policy in a community

Policy As To Students

same denomination. If, however, the

in which a public school or schools

school advertises in newspapers of

became subject to a desegregation

The (name) school admits students of any

general circulation in the community or

order of a federal court or otherwise

race, color, national and ethnic origin to all

communities from which its students

expressly became obligated to

the rights, privileges, programs, and

are drawn and paragraphs (b) and (c)

implement a desegregation plan under

activities generally accorded or made

of this subsection are not applicable to

the terms of any written contract or

available to students at the school. It does

it, then it must comply with paragraph

not discriminate on the basis of race, color,

other commitment to which any Federal

national and ethnic origin in administration

(a) of subsection 1 of this section.

agency was a party.

of its educational policies, admissions

(b) If a school customarily draws a

policies, scholarship and loan programs,

The Service encourages schools to

and athletic and other school-administered

substantial percentage of its students

satisfy the publicity requirement by the

programs.

nationwide or worldwide or from a large

methods described in subsection 1 of

geographic section or sections of the

this section, regardless of whether a

United States and follows a racially

school considers itself within subsection

(b) The school may use the

nondiscriminatory policy as to students,

2, because it believes these methods to

broadcast media to publicize its racially

the publicity requirement may be

be the most effective to make known a

nondiscriminatory policy if this use

satisfied by complying with section

school’s racially nondiscriminatory

makes such nondiscriminatory policy

4.02, supra. Such a school may

policy. In this regard it is each school’s

known to all segments of the general

demonstrate that it follows a racially

responsibility to determine whether

community the school serves. If this

nondiscriminatory policy within the

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

method is chosen, the school must

meaning of the preceding sentence

2 applies to it. On audit, a school must

provide documentation that the means

either by showing that it currently

be prepared to demonstrate that the

by which this policy was communicated

enrolls students of racial minority

failure to publish its racially

to all segments of the general

groups in meaningful numbers or, when

nondiscriminatory policy in accordance

community was reasonably expected to

minority students are not enrolled in

with subsection 1 of this section was

be effective. In this case, appropriate

meaningful numbers, that its

justified by the application to it of

documentation would include copies of

promotional activities and recruiting

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

the tapes or script used and records

efforts in each geographic area were

2. Further, a school must be prepared

showing that there was an adequate

reasonably designed to inform students

to demonstrate that it has publicly

number of announcements, that they

of all racial segments in the general

disavowed or repudiated any

were made during hours when the

communities within the area of the

statements purported to have been

announcements were likely to be

availability of the school. The question

communicated to all segments of the

made on its behalf (after November 6,

whether a school satisfies the

general community, that they were of

1975) that are contrary to its publicity of

preceding sentence will be determined

sufficient duration to convey the

a racially nondiscriminatory policy as to

on the basis of the facts and

message clearly, and that they were

students, to the extent that the school

circumstances of each case.

broadcast on radio or television stations

or its principal official were aware of

likely to be listened to by substantial

such statements.

numbers of members of all racial

students from local communities and

4.04 Facilities and programs. A

segments of the general community.

follows a racially nondiscriminatory

school must be able to show that all of

Announcements must be made during

policy as to students, the publicity

its programs and facilities are operated

the period of the school’s solicitation for

requirement may be satisfied by

in a racially nondiscriminatory manner.

students or, in the absence of a

complying with section 4.02, supra.

solicitation program, during the school’s

4.05 Scholarship and loan

Such a school may demonstrate that it

registration period.

programs. As a general rule, all

follows a racially nondiscriminatory

scholarship or other comparable

policy within the meaning of the

Communication of a racially

benefits procurable for use at any given

preceding sentence by showing that it

nondiscriminatory policy as to students

school must be offered on a racially

currently enrolls students of racial

by a school to leaders of racial groups

nondiscriminatory basis. Their

minority groups in meaningful numbers.

as the sole means of publicity generally

availability on this basis must be known

will not be considered effective to make

The question whether a school satisfies

throughout the general community

the policy known to all segments of the

the preceding sentence will be

being served by the school and should

community.

determined on the basis of the facts

be referred to in the publicity required

and circumstances of each case. One

2. The requirements of subsection 1

by this section in order for that school

of the facts and circumstances that the

of this section will not apply when one

to be considered racially

Service will consider is whether the

of the following paragraphs applies:

nondiscriminatory as to students. . . .

school’s promotional activities and

[S]cholarships and loans that are made

(a) If for the preceding 3 years the

recruiting efforts in each area were

pursuant to financial assistance

enrollment of a parochial or other

reasonably designed to inform students

programs favoring members of one or

church-related school consists of

of all racial segments in the general

students at least 75% of whom are

communities within the area of the

more racial minority groups that are

members of the sponsoring religious

availability of the school. The Service

designed to promote a school’s racially

denomination or unit, the school may

recognizes that the failure by a school

nondiscriminatory policy will not

make known its racially

drawing its students from local

adversely affect the school’s exempt

status. Financial assistance programs

nondiscriminatory policy in whatever

communities to enroll racial minority

favoring members of one or more racial

newspapers or circulars the religious

group students may not necessarily

groups that do not significantly

denomination or unit utilizes in the

indicate the absence of a racially

derogate from the school’s racially

communities from which the students

nondiscriminatory policy as to students

are drawn. These newspapers and

when there are relatively few or no

nondiscriminatory policy similarly will

circulars may be those distributed by a

such students in these communities.

not adversely affect the school’s

particular religious denomination or unit

Actual enrollment is, however, a

exempt status.

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2003 Page 8

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