Form 5578 - Annual Certification Of Racial Nondiscrimination For A Private School Exempt From Federal Income Tax Page 3
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Form 5578 (Rev. 8-2013)
Page
(b) The school may use the broadcast
(b) If a school customarily draws a
The Service encourages schools to
substantial percentage of its students
media to publicize its racially
satisfy the publicity requirement by the
nondiscriminatory policy if this use makes
nationwide or world-wide or from a large
methods described in subsection 1 of this
such nondiscriminatory policy known to all
geographic section or sections of the
section, regardless of whether a school
segments of the general community the
United States and follows a racially
considers itself within subsection 2,
school serves. If this method is chosen,
nondiscriminatory policy as to students,
because it believes these methods to be
the school must provide documentation
the publicity requirement may be satisfied
the most effective to make known a
that the means by which this policy was
by complying with section 4.02, supra.
school’s racially nondiscriminatory policy.
communicated to all segments of the
Such a school may demonstrate that it
In this regard it is each school’s
general community was reasonably
follows a racially nondiscriminatory policy
responsibility to determine whether
expected to be effective. In this case,
within the meaning of the preceding
paragraph (a), (b), or (c) of subsection 2
appropriate documentation would include
sentence either by showing that it currently
applies to it. On audit, a school must be
copies of the tapes or script used and
enrolls students of racial minority groups in
prepared to demonstrate that the failure to
records showing that there was an
meaningful numbers or, when minority
publish its racially nondiscriminatory policy
adequate number of announcements, that
students are not enrolled in meaningful
in accordance with subsection 1 of this
they were made during hours when the
numbers, that its promotional activities and
section was justified by the application to it
announcements were likely to be
recruiting efforts in each geographic area
of paragraph (a), (b), or (c) of subsection 2.
communicated to all segments of the
were reasonably designed to inform
Further, a school must be prepared to
general community, that they were of
students of all racial segments in the
demonstrate that it has publicly disavowed
general communities within the area of the
sufficient duration to convey the message
or repudiated any statements purported to
availability of the school. The question
clearly, and that they were broadcast on
have been made on its behalf (after
whether a school satisfies the preceding
radio or television stations likely to be
November 6, 1975) that are contrary to its
sentence will be determined on the basis
listened to by substantial numbers of
publicity of a racially nondiscriminatory
members of all racial segments of the
of the facts and circumstances of each
policy as to students, to the extent that the
general community. Announcements must
case.
school or its principal official were aware of
be made during the period of the school’s
such statements.
(c) If a school customarily draws its
solicitation for students or, in the absence
students from local communities and follows
Section 4.04, Facilities and Programs. A
of a solicitation program, during the
a racially nondiscriminatory policy as to
school must be able to show that all of its
school’s registration period.
students, the publicity requirement may be
programs and facilities are operated in a
Communication of a racially
satisfied by complying with section 4.02,
racially nondiscriminatory manner.
nondiscriminatory policy as to students by
supra. Such a school may demonstrate that it
Section 4.05, Scholarship and Loan
a school to leaders of racial groups as the
follows a racially nondiscriminatory policy
Programs. As a general rule, all scholarship
sole means of publicity generally will not
within the meaning of the preceding sentence
or other comparable benefits procurable for
be considered effective to make the policy
by showing that it currently enrolls students
use at any given school must be offered on a
known to all segments of the community.
of racial minority groups in meaningful
racially nondiscriminatory basis. Their
numbers. The question whether a school
2. The requirements of subsection 1 of
availability on this basis must be known
satisfies the preceding sentence will be
this section will not apply when one of the
throughout the general community being
determined on the basis of the facts and
following paragraphs applies:
served by the school and should be referred
circumstances of each case. One of the facts
to in the publicity required by this section in
(a) If for the preceding 3 years the
and circumstances that the Service will
order for that school to be considered racially
enrollment of a parochial or other
consider is whether the school’s promotional
nondiscriminatory as to students. . . .
church-related school consists of students
activities and recruiting efforts in each area
scholarships and loans that are made
at least 75% of whom are members of the
were reasonably designed to inform students
pursuant to financial assistance programs
sponsoring religious denomination or unit,
of all racial segments in the general
favoring members of one or more racial
the school may make known its racially
communities within the area of the availability
minority groups that are designed to promote
nondiscriminatory policy in whatever
of the school. The Service recognizes that the
a school’s racially nondiscriminatory policy
newspapers or circulars the religious
failure by a school drawing its students from
will not adversely affect the school’s exempt
denomination or unit utilizes in the
local communities to enroll racial minority
status. Financial assistance programs favoring
communities from which the students are
group students may not necessarily indicate
members of one or more racial groups that do
drawn. These newspapers and circulars
the absence of a racially nondiscriminatory
not significantly derogate from the school’s
may be those distributed by a particular
policy as to students when there are relatively
racially nondiscriminatory policy similarly will
religious denomination or unit or by an
few or no such students in these
not adversely affect the school’s exempt
association that represents a number of
communities. Actual enrollment is, however, a
status.
religious organizations of the same
meaningful indication of a racially
denomination. If, however, the school
How To Get Tax Help
nondiscriminatory policy in a community in
advertises in newspapers of general
which a public school or schools became
circulation in the community or
subject to a desegregation order of a federal
Internet
communities from which its students are
court or otherwise expressly became
You can access the IRS website 24 hours a
drawn and paragraphs (b) and (c) of this
obligated to implement a desegregation plan
day, 7 days a week at to:
subsection are not applicable to it, then it
under the terms of any written contract or
must comply with paragraph (a) of
other commitment to which any federal
• Download forms, including talking tax
subsection 1 of this section.
agency was a party.
forms, instructions, and publications.
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