Instructions For Schedule A (Form 990 Or 990-Ez) - 2004 Page 8

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2. The requirements of subsection 1 of
school. The Service recognizes that the
4.06 Certification. An individual
this section will not apply when one of the
failure by a school drawing its students
authorized to take official action on behalf
following paragraphs applies:
from local communities to enroll racial
of a school that claims to be racially
minority group students may not
nondiscriminatory as to students is
(a) If for the preceding 3 years the
necessarily indicate the absence of a
required to certify annually, under
enrollment of a parochial or other
racially nondiscriminatory policy as to
penalties of perjury, that to the best of his
church-related school consists of students
students when there are relatively few or
or her knowledge and belief the school
at least 75% of whom are members of the
no such students in these communities.
has satisfied the applicable requirements
sponsoring religious denomination or unit,
Actual enrollment is, however, a
of sections 4.01 through 4.05 of the Rev.
the school may make known its racially
meaningful indication of a racially
Proc. This certification is line 35 in Part V.
nondiscriminatory policy in whatever
nondiscriminatory policy in a community
newspapers or circulars the religious
4.07 Faculty and staff. The existence
in which a public school or schools
denomination or unit utilizes in the
of a racially discriminatory policy with
became subject to a desegregation order
communities from which the students are
respect to employment of faculty and
of a federal court or otherwise expressly
drawn. These newspapers and circulars
administrative staff is indicative of a
became obligated to implement a
may be those distributed by a particular
racially discriminatory policy as to
desegregation plan under the terms of
religious denomination or unit or by an
students. Conversely, the absence of
any written contract or other commitment
association that represents a number of
racial discrimination in employment of
to which any Federal agency was a party.
religious organizations of the same
faculty and administrative staff is
denomination. If, however, the school
The Service encourages schools to
indicative of a racially nondiscriminatory
advertises in newspapers of general
satisfy the publicity requirement by the
policy 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
7.01 Specific records. Except as
drawn and paragraphs (b) and (c) of this
considers itself within subsection 2,
provided in section 7.03, each exempt
subsection are not applicable to it, then it
because it believes these methods to be
private school must maintain for a
must comply with paragraph (a) of
the most effective to make known a
minimum period of three years, beginning
subsection 1 of this section.
school’s racially nondiscriminatory policy.
with the year after the year of compilation
In this regard it is each school’s
or acquisition, the following records for
(b) If a school customarily draws a
responsibility to determine whether
the use of the Service on proper request:
substantial percentage of its students
paragraph (a), (b), or (c) of subsection 2
nationwide or worldwide or from a large
1. Records indicating the racial
applies to it. On audit, a school must be
geographic section or sections of the
composition of the student body, faculty,
prepared to demonstrate that the failure
United States and follows a racially
and administrative staff for each
to publish its racially nondiscriminatory
nondiscriminatory policy as to students,
academic year.
policy in accordance with subsection 1 of
the publicity requirement may be satisfied
2. Records sufficient to document that
this section was justified by the
by complying with section 4.02, supra.
scholarship and other financial assistance
application to it of paragraph (a), (b), or
Such a school may demonstrate that it
is awarded on a racially nondiscriminatory
(c) of subsection 2. Further, a school
follows a racially nondiscriminatory policy
basis.
must be prepared to demonstrate that it
within the meaning of the preceding
3. Copies of all brochures,
has publicly disavowed or repudiated any
sentence either by showing that it
catalogues, and advertising dealing with
statements purported to have been made
currently enrolls students of racial
student admissions, programs, and
on its behalf (after November 6, 1975)
minority groups in meaningful numbers
scholarships. Schools advertising
that are contrary to its publicity of a
or, when minority students are not
nationally or in a large geographic
racially nondiscriminatory policy as to
enrolled in meaningful numbers, that its
segment or segments of the United
students, to the extent that the school or
promotional activities and recruiting
States need only maintain a record
its principal official were aware of such
efforts in each geographic area were
sufficient to indicate when and in what
statements.
reasonably designed to inform students of
publications their advertisements were
all racial segments in the general
4.04 Facilities and programs. A
placed.
communities within the area of the
school must be able to show that all of its
4. Copies of all materials used by or
availability of the school. The question
programs and facilities are operated in a
on behalf of the school to solicit
whether a school satisfies the preceding
racially nondiscriminatory manner.
contributions.
sentence will be determined on the basis
4.05 Scholarship and loan
of the facts and circumstances of each
programs. As a general rule, all
7.02 Limitation.
case.
scholarship or other comparable benefits
1. For purposes of section 7.01, the
(c) If a school customarily draws its
procurable for use at any given school
racial composition of the student body,
students from local communities and
must be offered on a racially
faculty, and administrative staff may be
follows a racially nondiscriminatory policy
nondiscriminatory basis. Their availability
an estimate based on the best information
as to students, the publicity requirement
on this basis must be known throughout
readily available to the school, without
may be satisfied by complying with
the general community being served by
requiring student applicants, students,
section 4.02, supra. Such a school may
the school and should be referred to in
faculty, or administrative staff to submit
demonstrate that it follows a racially
the publicity required by this section in
information to the school that the school
nondiscriminatory policy within the
order for that school to be considered
otherwise does not require. For each
meaning of the preceding sentence by
racially nondiscriminatory as to students. .
academic year, however, a record of the
showing that it currently enrolls students
. . [S]cholarships and loans that are made
method by which racial composition is
of racial minority groups in meaningful
pursuant to financial assistance programs
determined must be maintained. . . .
numbers. The question whether a school
favoring members of one or more racial
2. The Service does not require that a
satisfies the preceding sentence will be
minority groups that are designed to
school release personally identifiable
determined on the basis of the facts and
promote a school’s racially
records or personal information contained
circumstances of each case. One of the
nondiscriminatory policy will not adversely
therein except in accordance with the
facts and circumstances that the Service
affect the school’s exempt status.
requirements of the ‘‘Family Educational
will consider is whether the school’s
Financial assistance programs favoring
Rights and Privacy Act of 1974,’’ 20
promotional activities and recruiting
members of one or more racial groups
U.S.C. section 1232g (1974). Similarly,
efforts in each area were reasonably
that do not significantly derogate from the
the Service does not require a school to
designed to inform students of all racial
school’s racially nondiscriminatory policy
keep records the maintenance of which is
segments in the general communities
similarly will not adversely affect the
prohibited under state or federal law.
within the area of the availability of the
school’s exempt status.
-8-
Instructions for Schedule A (Form 990 or 990-EZ)

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