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

support computation) even if the

paragraph (a) of subsection 1 of section

Line 27a Example

organization receives the funds over a

4.03, infra, will be acceptable for this

(a)

(b)

(c)

(d)

(e)

(f)

period of years. In the list of unusual

purpose. Further, every school must

Name

2000

1999

1998

1997

Total

grants, show only what the organization

include a reference to its racially

received during the year.

nondiscriminatory policy in other written

David Smith

$10,000

$6,000

$16,000

advertising that it uses as a means of

Do not treat gross investment

informing prospective students of its

Anne Parker

$8,000 $10,000

18,000

income items as unusual grants.

programs. The following references will

Instead, include all investment income

be acceptable:

Total

$10,000

$6,000

$8,000 $10,000 $34,000

in support.

The (name) school admits students

Enter the total for each year of columns (b) through (e) on

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

line 27a, 2001 Schedule A (Form 990 or 990-EZ).

of any race, color, and national or

58 and Regulations sections

ethnic origin.

Enter the total of column (f) on the line 27a entry space for

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

line 27d, 2001 Schedule A (Form 990 or 990-EZ).

4.03 Publicity. The school must

and (4) for details about unusual

make its racially nondiscriminatory

grants.

Line 27b. Gross Receipts From Other

policy known to all segments of the

For an organization described in

Than Disqualified Persons. For any

general community served by the

lines 10, 11, or 12 that received any

amount included in line 17 that was

school.

unusual grants during 1997 through

received from each person (other than

1. The school must use one of the

2000, prepare a list for your records to

“disqualified persons”) prepare a list for

following two methods to satisfy this

show, for each year, the name of the

your records to show the name of, and

requirement:

contributor, the date and amount of the

amount received for each year, that

grant, and a brief description of the

(a) The school may publish a notice

was more than the larger of:

grant. (Do not file this list with your

of its racially nondiscriminatory policy in

1. The amount on line 25 for the

return.) Do not include these grants in

a newspaper of general circulation that

year, or

line 15. An example for such a list for

serves all racial segments of the

2. $5,000.

line 28 is given below.

community. This publication must be

After computing the difference between

repeated at least once annually during

Line 28 Example

the amount received and the larger

the period of the school’s solicitation for

amount described in 1 or 2, enter the

students or, in the absence of a

Year

2000

Description

sum of these differences (the excess

solicitation program, during the school’s

amounts) for each year. An example of

registration period. Where more than

Name

Mr. Disinterested Donor

Undeveloped

such a list for line 27b is given below

one community is served by a school,

land – (Volume

for the year 2000 entry line. Prepare

the school may publish its notice in

578, page xxx,

Date of Grant

January 15, 2000

similar lists to determine excess

Dept. of Land

those newspapers that are reasonably

Records,

amounts for the other entry lines of

likely to be read by all racial segments

Jefferson

27b. (Do not file these lists with your

County, Ohio)

of the communities that it serves. The

return.)

notice must appear in a section of the

Amount of Grant

$6,000

newspaper likely to be read by

Line 27b Example

prospective students and their families

Part V—Private School

and it must occupy at least three

Year 2000

column inches. It must be captioned in

Questionnaire

(a)

(b)

(c)

(d)

(e)

at least 12 point boldface type as a

Name

Amount

Enter the

Year

notice of nondiscriminatory policy as to

All schools that checked the box on

received

larger

(2000)

line 25

of column

Excess

students, and its text must be printed in

line 6, Part IV, must complete Part V.

(2000)

for (2000)

(column

at least 8 point type. The following

Relevant parts of Rev. Proc. 75-50,

$5000

(b) less

notice will be acceptable:

column

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

(d))

revenue procedure gives guidelines

and recordkeeping requirements for

Notice Of Nondiscriminatory

Word

determining whether private schools

Processing,

Policy As To Students

that are recognized as exempt from tax

Inc.

$25,000

$2,000

$5,000

$20,000

have racially nondiscriminatory policies

toward their students.

Enter the total for column (e) on line 27b for

The (name) school admits students of any

the year (2000) entry space . . . . . . . . . . . .

$20,000

race, color, national and ethnic origin to all

4.01 Organizational requirements.

the rights, privileges, programs, and

A school must include a statement in its

Line 28. Unusual Grants. Unusual

activities generally accorded or made

charter, bylaws, or other governing

grants generally are substantial

available to students at the school. It does

instrument, or in a resolution of its

not discriminate on the basis of race, color,

contributions and bequests from

governing body, that it has a racially

national and ethnic origin in administration

disinterested persons and are —

nondiscriminatory policy as to students

of its educational policies, admissions

1. Attracted because of the

and therefore does not discriminate

policies, scholarship and loan programs,

organization’s publicly supported

against applicants and students on the

and athletic and other school-administered

nature,

basis of race, color, and national or

programs.

2. Unusual and unexpected

ethnic origin.

because of the amount, and

4.02 Statement of policy. Every

(b) The school may use the

3. Large enough to endanger the

school must include a statement of its

broadcast media to publicize its racially

organization’s status as normally

racially nondiscriminatory policy as to

nondiscriminatory policy if this use

meeting the support test described in

students in all its brochures and

makes such nondiscriminatory policy

the instructions for lines 10, 11, and 12.

catalogues dealing with student

known to all segments of the general

A grant that meets these terms may

admissions, programs, and

community the school serves. If this

be treated as an unusual grant (that is

scholarships. A statement substantially

method is chosen, the school must

disregarded entirely in the public

similar to the Notice described in

provide documentation that the means

-7-

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2001 Page 7

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