Fillable Schedule E (Form 990 Or 990-Ez) - Schools

Schedule E (Form 990 or 990-EZ) 2017

Page

General Instructions

their families and it must occupy at least three column inches. It

must be captioned in at least 12-point boldface type as a notice

Future developments. For the latest information about

of nondiscriminatory policy as to students, and its text must be

developments related to Schedule E (Form 990 or 990-EZ), such

printed in at least 8-point type. The following notice will be

as legislation enacted after the schedule and its instructions

acceptable.

were published, go to

Notice of Nondiscriminatory Policy as to

Purpose of Schedule

Students

Schedule E (Form 990 or 990-EZ) is used by an organization

The (name) school admits students of any race, color, national

that files Form 990 or Form 990-EZ to report information on

and ethnic origin to all the rights, privileges, programs, and

private schools.

activities generally accorded or made available to students at

Who Must File

the school. It does not discriminate on the basis of race, color,

national and ethnic origin in administration of its educational

An organization that answered “Yes” on Form 990, Part IV, line

policies, admissions policies, scholarship and loan programs,

13, or Form 990-EZ, Part VI, line 48, must complete and attach

and athletic and other school-administered programs.

Schedule E to Form 990 or Form 990-EZ, as applicable. This

means the organization checked the box on Schedule A (Form

b. The school may use the broadcast media to publicize its

990 or 990-EZ), Public Charity Status and Public Support, Part I,

racially nondiscriminatory policy if this use makes such

line 2, because it's a school.

nondiscriminatory policy known to all segments of the general

community the school serves. If this method is chosen, the

If an organization isn't required to file Form 990 or Form 990-

school must provide documentation that the means by which

EZ but chooses to do so, it must file a complete return and

this policy was communicated to all segments of the general

provide all of the information requested, including the required

community was reasonably expected to be effective. In this

schedules.

case, appropriate documentation would include copies of the

For Form 990 and Form 990-EZ filers, use Part II if additional

tapes or script used and records showing that there was an

space is needed for explanations.

adequate number of announcements, that they were made

during hours when the announcements were likely to be

Specific Instructions

communicated to all segments of the general community, that

they were of sufficient duration to convey the message clearly,

Part I

and that they were broadcast on radio or television stations

likely to be listened to by substantial numbers of members of all

Relevant parts of Rev. Proc. 75-50, 1975-2 C.B. 587, are given

racial segments of the general community. Announcements

below. The revenue procedure gives guidelines and

must be made during the period of the school’s solicitation for

recordkeeping requirements for determining whether private

students or, in the absence of a solicitation program, during the

schools that are recognized as exempt from tax have racially

school’s registration period.

nondiscriminatory policies toward their students.

Communication of a racially nondiscriminatory policy as to

4.01 Organizational requirements. A school must include a

students by a school to leaders of racial groups as the sole

statement in its charter, bylaws, or other governing instrument,

means of publicity generally won't be considered effective to

or in a resolution of its governing body, that it has a racially

make the policy known to all segments of the community.

nondiscriminatory policy as to students and therefore doesn't

2. The requirements of subsection 1, section 4.03, won't

discriminate against applicants and students on the basis of

apply when one of the following paragraphs applies.

race, color, and national or ethnic origin.

a. If for the preceding 3 years the enrollment of a parochial or

4.02 Statement of policy. Every school must include a

other church-related school consists of students at least 75% of

statement of its racially nondiscriminatory policy as to students

whom are members of the sponsoring religious denomination or

in all its brochures and catalogues dealing with student

unit, the school may make known its racially nondiscriminatory

admissions, programs, and scholarships. A statement

policy in whatever newspapers or circulars the religious

substantially similar to the Notice described in paragraph (a),

denomination or unit utilizes in the communities from which the

subsection 1, section 4.03, below, will be acceptable for this

students are drawn. These newspapers and circulars may be

purpose. Further, every school must include a reference to its

those distributed by a particular religious denomination or unit

racially nondiscriminatory policy in other written advertising that

or by an association that represents a number of religious

it uses as a means of informing prospective students of its

organizations of the same denomination. If, however, the school

programs. The following references will be acceptable.

advertises in newspapers of general circulation in the

The (name) school admits students of any race, color, and

community or communities from which its students are drawn

national or ethnic origin.

and paragraphs (b) and (c) of this subsection aren't applicable

4.03 Publicity. The school must make its racially

to it, then it must comply with paragraph (a), subsection 1,

nondiscriminatory policy known to all segments of the general

section 4.03.

community served by the school.

b. If a school customarily draws a substantial percentage of

1. The school must use one of the following two methods to

its students nationwide, worldwide, or from a large geographic

satisfy this requirement.

section or sections of the United States and follows a racially

nondiscriminatory policy as to students, the publicity

a. The school may publish a notice of its racially

requirement may be satisfied by complying with section 4.02,

nondiscriminatory policy in a newspaper of general circulation

earlier. Such a school may demonstrate that it follows a racially

that serves all racial segments of the community. This

nondiscriminatory policy within the meaning of the preceding

publication must be repeated at least once annually during the

sentence either by showing that it currently enrolls students of

period of the school’s solicitation for students or, in the absence

racial minority groups in meaningful numbers or, when minority

of a solicitation program, during the school’s registration period.

students are not enrolled in meaningful numbers, that its

Where more than one community is served by a school, the

promotional activities and recruiting efforts in each geographic

school may publish its notice in those newspapers that are

area were reasonably designed to inform students of all racial

reasonably likely to be read by all racial segments of the

segments in the general communities within the area of the

communities that it serves. The notice must appear in a section

availability of the school. The question whether a school

of the newspaper likely to be read by prospective students and

Schedule E (Form 990 Or 990-Ez) - Schools - 2017 Page 3

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