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

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

justified by the application to it of

meaningful numbers, that its

documentation would include copies of

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

promotional activities and recruiting

the tapes or script used and records

2. Further, a school must be prepared

efforts in each geographic area were

showing that there was an adequate

to demonstrate that it has publicly

reasonably designed to inform students

number of announcements, that they

disavowed or repudiated any

of all racial segments in the general

were made during hours when the

statements purported to have been

communities within the area of the

announcements were likely to be

made on its behalf (after November 6,

availability of the school. The question

communicated to all segments of the

1975) that are contrary to its publicity of

whether a school satisfies the

general community, that they were of

a racially nondiscriminatory policy as to

preceding sentence will be determined

sufficient duration to convey the

students, to the extent that the school

on the basis of the facts and

message clearly, and that they were

or its principal official were aware of

circumstances of each case.

broadcast on radio or television stations

such statements.

likely to be listened to by substantial

4.04 Facilities and programs. A

students from local communities and

numbers of members of all racial

school must be able to show that all of

follows a racially nondiscriminatory

segments of the general community.

its programs and facilities are operated

policy as to students, the publicity

Announcements must be made during

in a racially nondiscriminatory manner.

requirement may be satisfied by

the period of the school’s solicitation for

4.05 Scholarship and loan

complying with section 4.02, supra.

students or, in the absence of a

programs. As a general rule, all

Such a school may demonstrate that it

solicitation program, during the school’s

scholarship or other comparable

follows a racially nondiscriminatory

registration period.

benefits procurable for use at any given

policy within the meaning of the

Communication of a racially

school must be offered on a racially

preceding sentence by showing that it

nondiscriminatory policy as to students

nondiscriminatory basis. Their

currently enrolls students of racial

by a school to leaders of racial groups

availability on this basis must be known

minority groups in meaningful numbers.

as the sole means of publicity generally

throughout the general community

The question whether a school satisfies

will not be considered effective to make

being served by the school and should

the preceding sentence will be

the policy known to all segments of the

be referred to in the publicity required

determined on the basis of the facts

community.

by this section in order for that school

and circumstances of each case. One

to be considered racially

2. The requirements of subsection 1

of the facts and circumstances that the

nondiscriminatory as to students. . . .

of this section will not apply when one

Service will consider is whether the

[S]cholarships and loans that are made

of the following paragraphs applies:

school’s promotional activities and

pursuant to financial assistance

recruiting efforts in each area were

(a) If for the preceding 3 years the

programs favoring members of one or

reasonably designed to inform students

enrollment of a parochial or other

more racial minority groups that are

of all racial segments in the general

church-related school consists of

designed to promote a school’s racially

communities within the area of the

students at least 75% of whom are

nondiscriminatory policy will not

availability of the school. The Service

members of the sponsoring religious

adversely affect the school’s exempt

recognizes that the failure by a school

denomination or unit, the school may

status. Financial assistance programs

drawing its students from local

make known its racially

favoring members of one or more racial

communities to enroll racial minority

nondiscriminatory policy in whatever

groups that do not significantly

group students may not necessarily

newspapers or circulars the religious

derogate from the school’s racially

indicate the absence of a racially

denomination or unit utilizes in the

nondiscriminatory policy similarly will

nondiscriminatory policy as to students

communities from which the students

not adversely affect the school’s

when there are relatively few or no

are drawn. These newspapers and

exempt status.

such students in these communities.

circulars may be those distributed by a

Actual enrollment is, however, a

4.06 Certification. An individual

particular religious denomination or unit

meaningful indication of a racially

authorized to take official action on

or by an association that represents a

nondiscriminatory policy in a community

behalf of a school that claims to be

number of religious organizations of the

in which a public school or schools

racially nondiscriminatory as to

same denomination. If, however, the

became subject to a desegregation

students is required to certify annually,

school advertises in newspapers of

order of a federal court or otherwise

under penalties of perjury, that to the

general circulation in the community or

expressly became obligated to

best of his or her knowledge and belief

communities from which its students

implement a desegregation plan under

the school has satisfied the applicable

are drawn and paragraphs (b) and (c)

the terms of any written contract or

requirements of sections 4.01 through

of this subsection are not applicable to

other commitment to which any Federal

4.05 of the Rev. Proc. This certification

it, then it must comply with paragraph

agency was a party.

is line 35 in Part V.

(a) of subsection 1 of this section.

4.07 Faculty and staff. The

The Service encourages schools to

(b) If a school customarily draws a

existence of a racially discriminatory

satisfy the publicity requirement by the

substantial percentage of its students

policy with respect to employment of

nationwide or world-wide or from a

methods described in subsection 1 of

faculty and administrative staff is

large geographic section or sections of

this section, regardless of whether a

indicative of a racially discriminatory

the United States and follows a racially

school considers itself within subsection

policy as to students. Conversely, the

nondiscriminatory policy as to students,

2, because it believes these methods to

absence of racial discrimination in

the publicity requirement may be

be the most effective to make known a

employment of faculty and

satisfied by complying with section

school’s racially nondiscriminatory

administrative staff is indicative of a

policy. In this regard it is each school’s

4.02, supra. Such a school may

racially nondiscriminatory policy as to

responsibility to determine whether

demonstrate that it follows a racially

students.

nondiscriminatory policy within the

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

meaning of the preceding sentence

2 applies to it. On audit, a school must

7.01 Specific records. Except as

either by showing that it currently

be prepared to demonstrate that the

provided in section 7.03, each exempt

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2001 Page 8

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