Instructions For Schedule A (Form 990 Or 990-Ez) - 2007 Page 10


4.03 Publicity. The school must
announcements were likely to be
availability of the school. The question
make its racially nondiscriminatory
communicated to all segments of the
whether a school satisfies the
policy known to all segments of the
general community, that they were of
preceding sentence will be determined
general community served by the
sufficient duration to convey the
on the basis of the facts and
message clearly, and that they were
circumstances of each case.
broadcast on radio or television stations
1. The school must use one of the
(c) If a school customarily draws its
likely to be listened to by substantial
following two methods to satisfy this
students from local communities and
numbers of members of all racial
follows a racially nondiscriminatory
segments of the general community.
policy as to students, the publicity
(a) The school may publish a notice
Announcements must be made during
requirement may be satisfied by
of its racially nondiscriminatory policy in
the period of the school’s solicitation for
complying with section 4.02, supra.
a newspaper of general circulation that
students or, in the absence of a
Such a school may demonstrate that it
serves all racial segments of the
solicitation program, during the school’s
follows a racially nondiscriminatory
community. This publication must be
registration period.
policy within the meaning of the
repeated at least once annually during
Communication of a racially
preceding sentence by showing that it
the period of the school’s solicitation for
nondiscriminatory policy as to students
currently enrolls students of racial
students or, in the absence of a
by a school to leaders of racial groups
minority groups in meaningful numbers.
solicitation program, during the school’s
as the sole means of publicity generally
The question whether a school satisfies
registration period. Where more than
will not be considered effective to make
the preceding sentence will be
one community is served by a school,
the policy known to all segments of the
determined on the basis of the facts
the school may publish its notice in
and circumstances of each case. One
those newspapers that are reasonably
2. The requirements of subsection 1
of the facts and circumstances that the
likely to be read by all racial segments
of this section will not apply when one
Service will consider is whether the
of the communities that it serves. The
of the following paragraphs applies:
school’s promotional activities and
notice must appear in a section of the
recruiting efforts in each area were
newspaper likely to be read by
(a) If for the preceding 3 years the
reasonably designed to inform students
prospective students and their families
enrollment of a parochial or other
of all racial segments in the general
and it must occupy at least three
church-related school consists of
communities within the area of the
column inches. It must be captioned in
students at least 75% of whom are
availability of the school. The Service
at least 12 point boldface type as a
members of the sponsoring religious
recognizes that the failure by a school
notice of nondiscriminatory policy as to
denomination or unit, the school may
drawing its students from local
students, and its text must be printed in
make known its racially
communities to enroll racial minority
at least 8 point type. The following
nondiscriminatory policy in whatever
group students may not necessarily
notice will be acceptable:
newspapers or circulars the religious
indicate the absence of a racially
denomination or unit utilizes in the
nondiscriminatory policy as to students
communities from which the students
Notice Of Nondiscriminatory
when there are relatively few or no
are drawn. These newspapers and
Policy As To Students
such students in these communities.
circulars may be those distributed by a
Actual enrollment is, however, a
particular religious denomination or unit
meaningful indication of a racially
The (name) school admits
or by an association that represents a
nondiscriminatory policy in a community
students of any race, color,
number of religious organizations of the
in which a public school or schools
national and ethnic origin to all
same denomination. If, however, the
became subject to a desegregation
the rights, privileges, programs,
school advertises in newspapers of
order of a Federal court or otherwise
and activities generally accorded
general circulation in the community or
expressly became obligated to
or made available to students at
communities from which its students
implement a desegregation plan under
the school. It does not
are drawn and paragraphs (b) and (c)
the terms of any written contract or
discriminate on the basis of race,
of this subsection are not applicable to
other commitment to which any Federal
color, national and ethnic origin in
it, then it must comply with paragraph
agency was a party.
administration of its educational
(a) of subsection 1 of this section.
policies, admissions policies,
(b) If a school customarily draws a
The Service encourages schools to
scholarship and loan programs,
substantial percentage of its students
satisfy the publicity requirement by the
and athletic and other
methods described in subsection 1 of
nationwide or worldwide or from a large
school-administered programs.
this section, regardless of whether a
geographic section or sections of the
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
responsibility to determine whether
known to all segments of the general
demonstrate that it follows a racially
paragraph (a), (b), or (c) of subsection
community the school serves. If this
nondiscriminatory policy within the
2 applies to it. On audit, a school must
method is chosen, the school must
meaning of the preceding sentence
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
paragraph (a), (b), or (c) of subsection
documentation would include copies of
promotional activities and recruiting
2. Further, a school must be prepared
the tapes or script used and records
efforts in each geographic area were
to demonstrate that it has publicly
showing that there was an adequate
reasonably designed to inform students
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
Instructions for Schedule A (Form 990 or 990-EZ)


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