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

Schedule E (Form 990 or 990-EZ) (2013)

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 Students

Purpose of Schedule

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

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

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

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

activities generally accorded or made available to students at

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

private schools.

national and ethnic origin in administration of its educational

Who Must File

policies, admissions policies, scholarship and loan programs,

and athletic and other school-administered programs.

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

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

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

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

racially nondiscriminatory policy if this use makes such

means the organization checked the box on Schedule A (Form

nondiscriminatory policy known to all segments of the general

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

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

line 2, because it is a school.

school must provide documentation that the means by which

If an organization is not required to file Form 990 or Form

this policy was communicated to all segments of the general

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

community was reasonably expected to be effective. In this

provide all of the information requested, including the required

case, appropriate documentation would include copies of the

schedules.

tapes or script used and records showing that there was an

adequate number of announcements, that they were made

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

space is needed for explanations.

during hours when the announcements were likely to be

communicated to all segments of the general community, that

they were of sufficient duration to convey the message clearly,

Specific Instructions

and that they were broadcast on radio or television stations

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

Part I

racial segments of the general community. Announcements

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

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

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

below. The revenue procedure gives guidelines and

school’s registration period.

recordkeeping requirements for determining whether private

schools that are recognized as exempt from tax have racially

Communication of a racially nondiscriminatory policy as to

nondiscriminatory policies toward their students.

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

means of publicity generally will not be considered effective to

4.01 Organizational requirements. A school must include a

make the policy known to all segments of the community.

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

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

2. The requirements of subsection 1 of section 4.03 will not

nondiscriminatory policy as to students and therefore does not

apply when one of the following paragraphs applies:

discriminate against applicants and students on the basis of

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

race, color, and national or ethnic origin.

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

4.02 Statement of policy. Every school must include a

whom are members of the sponsoring religious denomination or

statement of its racially nondiscriminatory policy as to students

unit, the school may make known its racially nondiscriminatory

in all its brochures and catalogues dealing with student

policy in whatever newspapers or circulars the religious

admissions, programs, and scholarships. A statement

denomination or unit utilizes in the communities from which the

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

students are drawn. These newspapers and circulars may be

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

those distributed by a particular religious denomination or unit

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

or by an association that represents a number of religious

racially nondiscriminatory policy in other written advertising that

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

it uses as a means of informing prospective students of its

advertises in newspapers of general circulation in the

programs. The following references will be acceptable:

community or communities from which its students are drawn

and paragraphs (b) and (c) of this subsection are not applicable

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

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

national or ethnic origin.

section 4.03.

4.03 Publicity. The school must make its racially

b. If a school customarily draws a substantial percentage of

nondiscriminatory policy known to all segments of the general

its students nationwide, worldwide, from a large geographic

community served by the school.

section or sections of the United States and follows a racially

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

nondiscriminatory policy as to students, the publicity

satisfy this requirement:

requirement may be satisfied by complying with section 4.02,

a. The school may publish a notice of its racially

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

nondiscriminatory policy in a newspaper of general circulation

nondiscriminatory policy within the meaning of the preceding

that serves all racial segments of the community. This

sentence either by showing that it currently enrolls students of

publication must be repeated at least once annually during the

racial minority groups in meaningful numbers or, when minority

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

students are not enrolled in meaningful numbers, that its

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

promotional activities and recruiting efforts in each geographic

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

area were reasonably designed to inform students of all racial

school may publish its notice in those newspapers that are

segments in the general communities within the area of the

reasonably likely to be read by all racial segments of the

availability of the school. The question whether a school

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

satisfies the preceding sentence will be determined on the basis

of the newspaper likely to be read by prospective students and

of the facts and circumstances of each case.

Schedule E (Form 990 Or 990-Ez) - Schools - 2013 Page 3

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