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

2. $5,000.

Line 28 Example

solicitation program, during the school’s

registration period. Where more than one

After computing the difference between

community is served by a school, the

Year

2003

Description

the amount received and the larger

school may publish its notice in those

amount described in 1 or 2, enter the sum

newspapers that are reasonably likely to

Name

Mr. Disinterested

Undeveloped

of these differences (the excess amounts)

be read by all racial segments of the

Donor

land –

for each year. An example of such a list

communities that it serves. The notice

(Volume

for line 27b is given below for the year

must appear in a section of the

578, page

Date of Grant

January 15,

2003 entry line. Prepare similar lists to

newspaper likely to be read by

xxx, Dept. of

2003

determine excess amounts for the other

prospective students and their families

Land

entry lines of 27b. (Do not file these lists

and it must occupy at least three column

Records,

with your return.)

inches. It must be captioned in at least 12

Jefferson

County,

point boldface type as a notice of

Line 27b Example

Ohio)

nondiscriminatory policy as to students,

Amount of Grant

$6,000

and its text must be printed in at least 8

Year 2003

point type. The following notice will be

(a)

(b)

(c)

(d)

(e)

acceptable:

Part V. Private School

Name

Amount Amount

Enter

Year

received

the

(2003)

Questionnaire

line 25

larger

Excess

Notice Of Nondiscriminatory Policy

All schools that checked the box on

(2003)

for

(column

As To Students

line 6, Part IV, must complete Part V.

(2003)

column (b) less

column

Relevant parts of Rev. Proc. 75-50,

The (name) school admits

$5000

(d))

1975-2 C.B. 587 are given below. The

students of any race, color,

revenue procedure gives guidelines and

national and ethnic origin to all

recordkeeping requirements for

Word

the rights, privileges, programs,

determining whether private schools that

Processing,

and activities generally accorded

are recognized as exempt from tax have

Inc.

$25,000

$2,000

$5,000 $20,000

or made available to students at

racially nondiscriminatory policies toward

the school. It does not

their students.

Enter the total for column (e) on line

discriminate on the basis of race,

4.01 Organizational requirements. A

27b for the year (2003) entry space . .

$20,000

color, national and ethnic origin in

school must include a statement in its

administration of its educational

charter, bylaws, or other governing

policies, admissions policies,

Line 28. Unusual Grants. Unusual

instrument, or in a resolution of its

grants generally are substantial

scholarship and loan programs,

governing body, that it has a racially

and athletic and other

contributions and bequests from

nondiscriminatory policy as to students

and therefore does not discriminate

school-administered programs.

disinterested persons and are —

against applicants and students on the

1. Attracted because of the

basis of race, color, and national or ethnic

organization’s publicly supported nature,

origin.

(b) The school may use the broadcast

2. Unusual and unexpected because

media to publicize its racially

4.02 Statement of policy. Every

of the amount, and

nondiscriminatory policy if this use makes

school must include a statement of its

3. Large enough to endanger the

such nondiscriminatory policy known to all

racially nondiscriminatory policy as to

organization’s status as normally meeting

segments of the general community the

students in all its brochures and

the support test described in the

school serves. If this method is chosen,

catalogues dealing with student

instructions for lines 10, 11, and 12.

the school must provide documentation

admissions, programs, and scholarships.

that the means by which this policy was

A statement substantially similar to the

A grant that meets these terms may be

communicated to all segments of the

Notice described in paragraph (a) of

treated as an unusual grant (that is

general community was reasonably

subsection 1 of section 4.03, infra, will be

disregarded entirely in the public support

expected to be effective. In this case,

acceptable for this purpose. Further,

appropriate documentation would include

computation) even if the organization

every school must include a reference to

copies of the tapes or script used and

receives the funds over a period of years.

its racially nondiscriminatory policy in

records showing that there was an

other written advertising that it uses as a

In the list of unusual grants, show only

means of informing prospective students

adequate number of announcements, that

what the organization received during the

of its programs. The following references

they were made during hours when the

year.

will be acceptable:

announcements were likely to be

Do not treat gross investment income

communicated to all segments of the

The (name) school admits students of

items as unusual grants. Instead, include

general community, that they were of

any race, color, and national or ethnic

all investment income in support.

sufficient duration to convey the message

origin.

clearly, and that they were broadcast on

4.03 Publicity. The school must make

See Rev. Rul. 76-440, 1976-2 C.B. 58

radio or television stations likely to be

its racially nondiscriminatory policy known

and Regulations sections

listened to by substantial numbers of

to all segments of the general community

1.170A-9(e)(6)(ii) and 1.509(a)-3(c)(3)

members of all racial segments of the

served by the school.

and (4) for details about unusual grants.

general community. Announcements

1. The school must use one of the

must be made during the period of the

For an organization described in lines

following two methods to satisfy this

school’s solicitation for students or, in the

requirement:

10, 11, or 12 that received any unusual

absence of a solicitation program, during

grants during 2000 through 2003, prepare

(a) The school may publish a notice of

the school’s registration period.

a list for your records to show, for each

its racially nondiscriminatory policy in a

year, the name of the contributor, the date

Communication of a racially

newspaper of general circulation that

and amount of the grant, and a brief

nondiscriminatory policy as to students by

serves all racial segments of the

description of the grant. (Do not file this

a school to leaders of racial groups as the

community. This publication must be

list with your return.) Do not include these

sole means of publicity generally will not

repeated at least once annually during the

grants in line 15. An example for such a

be considered effective to make the policy

period of the school’s solicitation for

list for line 28 is given below.

known to all segments of the community.

students or, in the absence of a

-7-

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2004 Page 7

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