Form 5578 - Annual Certification Of Racial Nondiscrimination For A Private School Exempt From Federal Income Tax Page 2
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Form 5578 (Rev. 8-2013)
Page
General Instructions
A school is an educational organization
Section 4.02, Statement of Policy. Every
that normally maintains a regular faculty
school must include a statement of its
and curriculum and normally has a
racially nondiscriminatory policy as to
Section references are to the Internal Revenue
regularly enrolled body of pupils or
students in all its brochures and
Code unless otherwise noted.
students in attendance at the place where
catalogues dealing with student
Note. This form is open to public
its educational activities are regularly
admissions, programs, and scholarships. A
inspection.
carried on. The term includes primary,
statement substantially similar to the
secondary, preparatory, or high schools
Notice described in paragraph (a) of
Future Developments
and colleges and universities, whether
subsection 1 of section 4.03, infra, will be
For the latest information about
operated as a separate legal entity or as
acceptable for this purpose. Further, every
developments related to Form 5578 and its
an activity of a church or other
school must include a reference to its
instructions, such as legislation enacted
organization described in section 501(c)(3).
racially nondiscriminatory policy in other
after they were published, go to
The term also includes preschools and any
written advertising that it uses as a means
other organization that is a school as
of informing prospective students of its
defined in section 170(b)(1)(A)(ii).
programs. The following references will be
Purpose of Form
acceptable:
A central organization is an organization
Form 5578 may be used by organizations
that has one or more subordinates under
The (name) school admits students of
that operate tax-exempt private schools to
its general supervision or control. A
any race, color, and national or ethnic
provide the Internal Revenue Service with
subordinate is a chapter, local, post, or
origin.
the annual certification of racial
other unit of a central organization. A
Section 4.03, Publicity. The school must
nondiscrimination required by Rev. Proc.
central organization may also be a
make its racially nondiscriminatory policy
75-50 (the relevant part of which is
subordinate, as in the case of a state
known to all segments of the general
reproduced in these instructions).
organization that has subordinate units and
community served by the school.
is itself affiliated with a national
Who Must File
1. The school must use one of the
organization.
following two methods to satisfy this
Every organization that claims exemption
The group exemption number (GEN) is a
requirement:
from federal income tax under section
four-digit number issued to a central
501(c)(3) of the Internal Revenue Code and
(a) The school may publish a notice of
organization by the IRS. It identifies a
that operates, supervises, or controls a
its racially nondiscriminatory policy in a
central organization that has received a
private school(s) must file a certification of
newspaper of general circulation that
ruling from the IRS recognizing on a group
racial nondiscrimination. If an organization
serves all racial segments of the
basis the exemption from federal income
is required to file Form 990, Return of
community. This publication must be
tax of the central organization and its
Organization Exempt From Income Tax, or
repeated at least once annually during the
covered subordinates.
Form 990-EZ, Short Form Return of
period of the school’s solicitation for
Organization Exempt From Income Tax,
When To File
students or, in the absence of a solicitation
either as a separate return or as part of a
program, during the school’s registration
Under Rev. Proc. 75-50, a certification of
group return, the certification must be
period. Where more than one community is
racial nondiscrimination must be filed
made on Schedule E (Form 990 or
served by a school, the school may publish
annually by the 15th day of the 5th month
990-EZ), Schools, rather than on this form.
its notice in those newspapers that are
following the end of the organization’s
reasonably likely to be read by all racial
An authorized official of a central
calendar year or fiscal period.
segments of the communities that it
organization may file one form to certify for
serves. The notice must appear in a
the school activities of subordinate
Where To File
section of the newspaper likely to be read
organizations that would otherwise be
Mail Form 5578 to the Department of the
by prospective students and their families
required to file on an individual basis, but
Treasury, Internal Revenue Service Center,
and it must occupy at least three column
only if the central organization has enough
Ogden, UT 84201-0027.
inches. It must be captioned in at least 12
control over the schools listed on the form
point boldface type as a notice of
to ensure that the schools maintain a
Certification Requirement
nondiscriminatory policy as to students,
racially nondiscriminatory policy as to
and its text must be printed in at least 8
students.
Section 4.06 of Rev. Proc. 75-50 requires
point type. The following notice will be
an individual authorized to take official
Definitions
acceptable:
action on behalf of a school that claims to
be racially nondiscriminatory as to
A racially nondiscriminatory policy as to
Notice Of Nondiscriminatory
students to certify annually, under
students means that the school admits the
Policy As To Students
penalties of perjury, that to the best of his
students of any race to all the rights,
or her knowledge and belief the school has
privileges, programs, and activities
The (name) school admits students of any
satisfied the applicable requirements of
generally accorded or made available to
race, color, national and ethnic origin to all
sections 4.01 through 4.05 of the Revenue
students at that school and that the school
the rights, privileges, programs, and
Procedure, reproduced below:
does not discriminate on the basis of race
activities generally accorded or made
in the administration of its educational
available to students at the school. It does
Rev. Proc. 75-50
policies, admissions policies, scholarship
not discriminate on the basis of race, color,
and loan programs, and athletic and other
Section 4.01, Organizational
national and ethnic origin in administration
school-administered programs.
Requirements. A school must include a
of its educational policies, admissions
statement in its charter, bylaws, or other
policies, scholarship and loan programs,
The IRS considers discrimination on the
governing instrument, or in a resolution of
and athletic and other school-administered
basis of race to include discrimination on
its governing body, that it has a racially
programs.
the basis of color or national or ethnic
nondiscriminatory policy as to students
origin.
and therefore does not discriminate against
applicants and students on the basis of
race, color, and national or ethnic origin.
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