Form 5578 - Annual Certification Of Racial Nondiscrimination For A Private School Exempt From Federal Income Tax Page 2

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2
Form 5578 (Rev. 4-2009)
Page
Where To File
serves. The notice must appear in a
nondiscriminatory policy in whatever
section of the newspaper likely to be read
newspapers or circulars the religious
Mail Form 5578 to the Department of the
by prospective students and their families
denomination or unit utilizes in the
Treasury, Internal Revenue Service Center,
and it must occupy at least three column
communities from which the students are
Ogden, UT 84201-0027.
inches. It must be captioned in at least 12
drawn. These newspapers and circulars
point boldface type as a notice of
may be those distributed by a particular
Certification Requirement
nondiscriminatory policy as to students,
religious denomination or unit or by an
Section 4.06 of Rev. Proc. 75-50 requires
and its text must be printed in at least 8
association that represents a number of
an individual authorized to take official
point type. The following notice will be
religious organizations of the same
action on behalf of a school that claims to
acceptable:
denomination. If, however, the school
be racially nondiscriminatory as to
advertises in newspapers of general
Notice Of Nondiscriminatory
students to certify annually, under
circulation in the community or
penalties of perjury, that to the best of his
Policy As To Students
communities from which its students are
or her knowledge and belief the school has
drawn and paragraphs (b) and (c) of this
The (name) school admits students of any
satisfied the applicable requirements of
subsection are not applicable to it, then it
race, color, national and ethnic origin to all
sections 4.01 through 4.05 of the revenue
must comply with paragraph (a) of
the rights, privileges, programs, and
procedure, reproduced below:
subsection 1 of this section.
activities generally accorded or made
(b) If a school customarily draws a
Rev. Proc. 75-50
available to students at the school. It does
substantial percentage of its students
not discriminate on the basis of race, color,
Section 4.01, Organizational
nationwide or world-wide or from a large
national and ethnic origin in administration
Requirements. A school must include a
geographic section or sections of the
of its educational policies, admissions
statement in its charter, bylaws, or other
United States and follows a racially
policies, scholarship and loan programs,
governing instrument, or in a resolution of
nondiscriminatory policy as to students,
and athletic and other school-administered
its governing body, that it has a racially
the publicity requirement may be satisfied
programs.
nondiscriminatory policy as to students
by complying with section 4.02, supra.
(b) The school may use the broadcast
and therefore does not discriminate against
Such a school may demonstrate that it
media to publicize its racially
applicants and students on the basis of
follows a racially nondiscriminatory policy
nondiscriminatory policy if this use makes
race, color, and national or ethnic origin.
within the meaning of the preceding
such nondiscriminatory policy known to all
sentence either by showing that it currently
Section 4.02, Statement of Policy. Every
segments of the general community the
enrolls students of racial minority groups in
school must include a statement of its
school serves. If this method is chosen,
meaningful numbers or, when minority
racially nondiscriminatory policy as to
the school must provide documentation
students are not enrolled in meaningful
students in all its brochures and
that the means by which this policy was
numbers, that its promotional activities and
catalogues dealing with student
communicated to all segments of the
recruiting efforts in each geographic area
admissions, programs, and scholarships. A
general community was reasonably
were reasonably designed to inform
statement substantially similar to the
expected to be effective. In this case,
students of all racial segments in the
Notice described in paragraph (a) of
appropriate documentation would include
general communities within the area of the
subsection 1 of section 4.03, infra, will be
copies of the tapes or script used and
availability of the school. The question
acceptable for this purpose. Further, every
records showing that there was an
whether a school satisfies the preceding
school must include a reference to its
adequate number of announcements, that
sentence will be determined on the basis
racially nondiscriminatory policy in other
they were made during hours when the
of the facts and circumstances of each
written advertising that it uses as a means
announcements were likely to be
case.
of informing prospective students of its
communicated to all segments of the
programs. The following references will be
(c) If a school customarily draws its
general community, that they were of
acceptable:
students from local communities and follows
sufficient duration to convey the message
a racially nondiscriminatory policy as to
The (name) school admits students of
clearly, and that they were broadcast on
students, the publicity requirement may be
any race, color, and national or ethnic
radio or television stations likely to be
satisfied by complying with section 4.02,
origin.
listened to by substantial numbers of
supra. Such a school may demonstrate that it
members of all racial segments of the
Section 4.03, Publicity. The school must
follows a racially nondiscriminatory policy
general community. Announcements must
make its racially nondiscriminatory policy
within the meaning of the preceding sentence
be made during the period of the school’s
known to all segments of the general
by showing that it currently enrolls students
solicitation for students or, in the absence
community served by the school.
of racial minority groups in meaningful
of a solicitation program, during the
numbers. The question whether a school
1. The school must use one of the
school’s registration period.
satisfies the preceding sentence will be
following two methods to satisfy this
determined on the basis of the facts and
Communication of a racially
requirement:
circumstances of each case. One of the facts
nondiscriminatory policy as to students by
and circumstances that the Service will
(a) The school may publish a notice of
a school to leaders of racial groups as the
consider is whether the school’s promotional
its racially nondiscriminatory policy in a
sole means of publicity generally will not
activities and recruiting efforts in each area
newspaper of general circulation that
be considered effective to make the policy
were reasonably designed to inform students
serves all racial segments of the
known to all segments of the community.
of all racial segments in the general
community. This publication must be
2. The requirements of subsection 1 of
communities within the area of the availability
repeated at least once annually during the
this section will not apply when one of the
of the school. The Service recognizes that the
period of the school’s solicitation for
failure by a school drawing its students from
following paragraphs applies:
students or, in the absence of a solicitation
local communities to enroll racial minority
(a) If for the preceding 3 years the
program, during the school’s registration
group students may not necessarily indicate
enrollment of a parochial or other
period. Where more than one community is
the absence of a racially nondiscriminatory
church-related school consists of students
served by a school, the school may publish
policy as to students when there are relatively
at least 75% of whom are members of the
its notice in those newspapers that are
few or no such students in these
sponsoring religious denomination or unit,
reasonably likely to be read by all racial
communities. Actual enrollment is, however, a
the school may make known its racially
segments of the communities that it
meaningful indication of a racially

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