Form 5578 - Annual Certification Of Racial Nondiscrimination For A Private School Exempt From Federal Income Tax

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5578
OMB No. 1545-0213
Annual Certification of Racial Nondiscrimination
Form
Open to Public
for a Private School Exempt From Federal Income Tax
(Rev. April 2009)
Inspection
Department of the Treasury
(For use by organizations that do not file Form 990 or Form 990-EZ)
For IRS Use Only
Internal Revenue Service
For the period beginning
,
and ending
,
1a
Name of organization that operates, supervises, and/or controls school(s).
1b
Employer identification number
Address (number and street or P.O. box no., if mail is not delivered to street address)
Room/suite
City or town, state, and ZIP + 4 (If foreign address, list city or town, state or province, and country. Include postal code.)
2a
Name of central organization holding group exemption letter covering the school(s). (If same as 1a above, write
2b
Employer identification number
“Same” and complete 2c.) If the organization in 1a above holds an individual exemption letter, write “Not Applicable.”
Address (number and street or P.O. box no., if mail is not delivered to street address)
Room/suite
2c
Group exemption number (see
instructions under Definitions)
City or town, state, and ZIP + 4 (If foreign address, list city or town, state or province, and country. Include postal code.)
3a
Name of school. (If more than one school, write “See Attached,” and attach a list of the names, complete addresses,
3b
Employer identification number,
including postal codes, and employer identification numbers of the schools.) If same as 1a above, write “Same.”
if any
Address (number and street or P.O. box no., if mail is not delivered to street address)
Room/suite
City or town, state, and ZIP + 4 (If foreign address, list city or town, state or province, and country. Include postal code.)
Under penalties of perjury, I hereby certify that I am authorized to take official action on behalf of the above school(s) and that to the best of my knowledge and belief
the school(s) has (have) satisfied the applicable requirements of sections 4.01 through 4.05 of Rev. Proc. 75-50, 1975-2 C.B. 587, for the period covered by this
certification.
(Signature)
(Type or print name and title.)
(Date)
General Instructions
An authorized official of a central
secondary, preparatory, or high schools
organization may file one form to certify for
and colleges and universities, whether
the school activities of subordinate
operated as a separate legal entity or as
Section references are to the Internal Revenue
organizations that would otherwise be
an activity of a church or other
Code unless otherwise noted.
required to file on an individual basis, but
organization described in section 501(c)(3).
Note. This form is open to public
only if the central organization has enough
The term also includes preschools and any
inspection.
control over the schools listed on the form
other organization that is a school as
to ensure that the schools maintain a
defined in section 170(b)(1)(A)(ii).
Purpose of Form
racially nondiscriminatory policy as to
A central organization is an organization
Form 5578 may be used by organizations
students.
that has one or more subordinates under
that operate tax-exempt private schools to
its general supervision or control. A
Definitions
provide the Internal Revenue Service with
subordinate is a chapter, local, post, or
the annual certification of racial
A racially nondiscriminatory policy as to
other unit of a central organization. A
nondiscrimination required by Rev. Proc.
students means that the school admits the
central organization may also be a
75-50 (the relevant part of which is
students of any race to all the rights,
subordinate, as in the case of a state
reproduced in these instructions).
privileges, programs, and activities
organization that has subordinate units and
generally accorded or made available to
is itself affiliated with a national
Who Must File
students at that school and that the school
organization.
does not discriminate on the basis of race
Every organization that claims exemption
The group exemption number (GEN) is a
in the administration of its educational
from federal income tax under section
four-digit number issued to a central
policies, admissions policies, scholarship
501(c)(3) of the Internal Revenue Code and
organization by the IRS. It identifies a
and loan programs, and other
that operate(s), supervises, or controls a
central organization that has received a
school-administered programs.
private school(s) must file a certification of
ruling from the IRS recognizing on a group
racial nondiscrimination. If an organization
The IRS considers discrimination on the
basis the exemption from federal income
is required to file Form 990, Return of
basis of race to include discrimination on
tax of the central organization and its
Organization Exempt From Income Tax, or
the basis of color or national or ethnic
covered subordinates.
Form 990-EZ, Short Form Return of
origin.
Organization Exempt From Income Tax,
When To File
A school is an educational organization
either as a separate return or as part of a
that normally maintains a regular faculty
Under Rev. Proc. 75-50, a certification of
group return, the certification must be
and curriculum and normally has a
racial nondiscrimination must be filed
made on Schedule E (Form 990
regularly enrolled body of pupils or
annually by the 15th day of the 5th month
or 990-EZ), Schools, rather than on this
following the end of the organization’s
students in attendance at the place where
form.
its educational activities are regularly
calendar year or fiscal period.
carried on. The term includes primary,
5578
For Paperwork Reduction Act Notice, see page 3.
Cat. No. 42658A
Form
(Rev. 4-2009)

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