OMB No. 1545-0047

SCHEDULE E Schools

(Form 990 or 990-EZ)

Department of the Treasury

Internal Revenue Service

Name of the organization Employer identification number

© Attach to Form 990 or Form 990-EZ.

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50085D Schedule E (Form 990 or 990-EZ) 2008

Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, 

bylaws, other governing instrument, or in a resolution of its governing body?

1

1

2

3

4a

4b

4c

4d

5a

5d

5e

5b

5f

5c

Does the organization include a statement of its racially nondiscriminatory policy toward students in all its

brochures, catalogues, and other written communications with the public dealing with student admissions, 

programs, and scholarships?

2

Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media 

during the period of solicitation for students, or during the registration period if it has no solicitation program, 

in a way that makes the policy known to all parts of the general community it serves? If “Yes,” please

describe. If “No,” please explain

3

4 Does the organization maintain the following?

a Records indicating the racial composition of the student body, faculty, and administrative staff?

Records documenting that scholarships and other financial assistance are awarded on a racially

nondiscriminatory basis?

b

Copies of all catalogues, brochures, announcements, and other written communications to the public dealing 

with student admissions, programs, and scholarships?

c

d Copies of all material used by the organization or on its behalf to solicit contributions?

If you answered “No” to any of the above, please explain. (If you need more space, attach a separate

statement.)

5 Does the organization discriminate by race in any way with respect to:

a Students’ rights or privileges?

b Admissions policies?

c Employment of faculty or administrative staff?

d Scholarships or other financial assistance?

e Educational policies?

f Use of facilities?

g Athletic programs?

h Other extracurricular activities?

If you answered “Yes” to any of the above, please explain. (If you need more space, attach a separate

statement.)

6a Does the organization receive any financial aid or assistance from a governmental agency?

b Has the organization’s right to such aid ever been revoked or suspended?

If you answered “Yes” to either line 6a or line 6b, please explain using an attached statement.

Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 

4.05 of Rev. Proc. 75-50, 1975-2 C.B. 587, covering racial nondiscrimination? If “No,” attach an explanation.

7

6a

6b

5g

5h

7

YES NO

Open to Public

Inspection

© To be completed by organizations that 2008

answer “Yes” to Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48.
Schedule E (Form 990 or 990-EZ) (2008) Page 2

Section references are to the Internal Revenue Code unless

otherwise noted.

General Instructions

Purpose of Schedule

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

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

private schools.

Who Must File

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

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

attach Schedule E to Form 990 or Form 990-EZ, as

applicable. This means the organization checked the box on

Schedule A (Form 990 or 990-EZ), Public Charity Status and

Public Support, Part I, line 2, because it is a school.

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

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

and provide all of the information requested, including the

required schedules.

Specific Instructions

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

given below. The revenue procedure gives guidelines and

recordkeeping requirements for determining whether private

schools that are recognized as exempt from tax have racially

nondiscriminatory policies toward their students.

4.01 Organizational requirements. A school must include a

statement in its charter, bylaws, or other governing

instrument, or in a resolution of its governing body, that it

has a racially nondiscriminatory policy as to students and

therefore does not discriminate against applicants and

students on the basis of race, color, and national or ethnic

origin.

4.02 Statement of policy. Every school must include a

statement of its racially nondiscriminatory policy as to

students in all its brochures and catalogues dealing with

student admissions, programs, and scholarships. A

statement substantially similar to the Notice described in

paragraph (a) of subsection 1 of section 4.03, infra, will be

acceptable for this purpose. Further, every school must

include a reference to its racially nondiscriminatory policy in

other written advertising that it uses as a means of informing

prospective students of its programs. The following

references will be acceptable:

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

national or ethnic origin.

4.03 Publicity. The school must make its racially

nondiscriminatory policy known to all segments of the

general community served by the school.

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

to satisfy this requirement:

a. The school may publish a notice of its racially

nondiscriminatory policy in a newspaper of general

circulation that serves all racial segments of the community.

This publication must be repeated at least once annually

during the period of the school’s solicitation for students or,

in the absence of a solicitation program, during the school’s

registration period. Where more than one community is

served by a school, the school may publish its notice in

those newspapers that are reasonably likely to be read by all

racial segments of the communities that it serves. The

notice must appear in a section of the newspaper likely to be

read by prospective students and 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 of

nondiscriminatory policy as to students, and its text must be

printed in at least 8 point type. The following notice will be

acceptable:

Notice of Nondiscriminatory Policy as to Students

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

national and ethnic origin to all the rights, privileges,

programs, and activities generally accorded or made

available to students at the school. It does not discriminate

on the basis of race, color, national and ethnic origin in

administration of its educational policies, admissions

policies, scholarship and loan programs, and athletic and

other school-administered programs.

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

racially nondiscriminatory policy if this use makes such

nondiscriminatory policy known to all segments of the

general community the school serves. If this method is

chosen, the school must provide documentation that the

means by which this policy was communicated to all

segments of the general community was reasonably

expected to be effective. In this case, appropriate

documentation would include copies of the tapes or script

used and records showing that there was an adequate

number of announcements, that they were made 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, and that they were broadcast on radio or television

stations likely to be listened to by substantial numbers of

members of all racial segments of the general community.

Announcements must be made during the period of the

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

solicitation program, during the school’s registration period.

Communication of a racially nondiscriminatory policy as to

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

means of publicity generally will not be considered effective

to make the policy known to all segments of the community.

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

apply when one of the following paragraphs applies:

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

or other church-related school consists of students at least

75% of whom are members of the sponsoring religious

denomination or unit, the school may make known its racially

nondiscriminatory policy in whatever newspapers or circulars

the religious denomination or unit utilizes in the communities

from which the students are drawn. These newspapers and

circulars may be those distributed by a particular religious

denomination or unit or by an association that represents a

number of religious organizations of the same denomination.

If, however, the school advertises in newspapers of general

circulation in the community or communities from which its

students are drawn and paragraphs (b) and (c) of this

subsection are not applicable to it, then it must comply with

paragraph (a) of subsection 1 of this section.

b. If a school customarily draws a substantial percentage

of its students nationwide or worldwide or from a large

geographic section or sections of the United States and

follows a racially nondiscriminatory policy as to students, the

publicity requirement may be satisfied by complying with
Schedule E (Form 990 or 990-EZ) (2008) Page 3

section 4.02, supra. Such a school may demonstrate that it

follows a racially nondiscriminatory policy within the meaning

of the preceding sentence either by showing that it currently

enrolls students of racial minority groups in meaningful

numbers or, when minority students are not enrolled in

meaningful numbers, that its promotional activities and

recruiting efforts in each geographic area were reasonably

designed to inform students of all racial segments in the

general communities within the area of the availability of the

school. The question whether a school satisfies the

preceding sentence will be determined on the basis of the

facts and circumstances of each case.

c. If a school customarily draws its students from local

communities and follows a racially nondiscriminatory policy

as to students, the publicity requirement may be satisfied by

complying with section 4.02, supra. Such a school may

demonstrate that it follows a racially nondiscriminatory policy

within the meaning of the preceding sentence by showing

that it currently enrolls students of racial minority groups in

meaningful numbers. The question whether a school satisfies

the preceding sentence will be determined on the basis of

the facts and circumstances of each case. One of the facts

and circumstances that the Service will consider is whether

the school’s promotional activities and recruiting efforts in

each area were reasonably designed to inform students of all

racial segments in the general communities within the area of

the availability of the school. The Service recognizes that the

failure by a school drawing its students from local

communities to enroll racial minority group students may not

necessarily indicate the absence of a racially

nondiscriminatory policy as to students when there are

relatively few or no such students in these communities.

Actual enrollment is, however, a meaningful indication of a

racially nondiscriminatory policy in a community in which a

public school or schools became subject to a desegregation

order of a federal court or otherwise expressly became

obligated to implement a desegregation plan under the terms

of any written contract or other commitment to which any

federal agency was a party.

The Service encourages schools to satisfy the publicity

requirement by the methods described in subsection 1 of this

section, regardless of whether a school considers itself within

subsection 2, because it believes these methods to be the

most effective to make known a school’s racially

nondiscriminatory policy. In this regard it is each school’s

responsibility to determine whether paragraph (a), (b), or (c)

of subsection 2 applies to it. On audit, a school must be

prepared to demonstrate that the failure to publish its racially

nondiscriminatory policy in accordance with subsection 1 of

this section was justified by the application to it of paragraph

(a), (b), or (c) of subsection 2. Further, a school must be

prepared to demonstrate that it has publicly disavowed or

repudiated any statements purported to have been made on

its behalf (after November 6, 1975) that are contrary to its

publicity of a racially nondiscriminatory policy as to students,

to the extent that the school or its principal official were

aware of such statements.

4.04 Facilities and programs. A school must be able to

show that all of its programs and facilities are operated in a

racially nondiscriminatory manner.

4.05 Scholarship and loan programs. As a general rule, all

scholarship or other comparable benefits procurable for use

at any given school must be offered on a racially

nondiscriminatory basis. Their availability on this basis must

be known throughout the general community being served by

the school and should be referred to in the publicity required

by this section in order for that school to be considered

racially nondiscriminatory as to students. Scholarships and

loans that are made pursuant to financial assistance

programs favoring members of one or more racial minority

groups that are designed to promote a school’s racially

nondiscriminatory policy will not adversely affect the school’s

exempt status.

Financial assistance programs favoring members of one or

more racial groups that do not significantly derogate from the

school’s racially nondiscriminatory policy similarly will not

adversely affect the school’s exempt status.

4.06 Certification. An individual authorized to take official

action on behalf of a school that claims to be racially

nondiscriminatory as to students is required to certify

annually, under penalties of perjury, that to the best of his or

her knowledge and belief the school has satisfied the

applicable requirements of sections 4.01 through 4.05 of the

Rev. Proc. 75-50. This certification is line 7 of Schedule E.

4.07 Faculty and staff. The existence of a racially

discriminatory policy with respect to employment of faculty

and administrative staff is indicative of a racially

discriminatory policy as to students. Conversely, the absence

of racial discrimination in employment of faculty and

administrative staff is indicative of a racially

nondiscriminatory policy as to students.

7.01 Specific records. Except as provided in section 7.03,

each exempt private school must maintain for a minimum

period of three years, beginning with the year after the year

of compilation or acquisition, the following records for the

use of the Service on proper request:

1. Records indicating the racial composition of the student

body, faculty, and administrative staff for each academic

year.

2. Records sufficient to document that scholarship and

other financial assistance is awarded on a racially

nondiscriminatory basis.

3. Copies of all brochures, catalogues, and advertising

dealing with student admissions, programs, and

scholarships. Schools advertising nationally or in a large

geographic segment or segments of the United States need

only maintain a record sufficient to indicate when and in what

publications their advertisements were placed.

4. Copies of all materials used by or on behalf of the

school to solicit contributions.

7.02 Limitation.

1. For purposes of section 7.01, the racial composition of

the student body, faculty, and administrative staff may be an

estimate based on the best information readily available to

the school, without requiring student applicants, students,

faculty, or administrative staff to submit information to the

school that the school otherwise does not require. For each

academic year, however, a record of the method by which

racial composition is determined must be maintained.

2. The Service does not require that a school release

personally identifiable records or personal information

contained therein except in accordance with the

requirements of the Family Educational Rights and Privacy

Act of 1974, 20 U.S.C. section 1232(g) (1974). Similarly, the

Service does not require a school to keep records the

maintenance of which is prohibited under state or federal

law.
Schedule E (Form 990 or 990-EZ) (2008) Page 4

7.03 Exceptions. The records described in section 7.01 need

not be independently maintained for Internal Revenue Service

use if:

1. Substantially the same information that each of these

records would provide has been included in a report or

reports filed in accordance with law with an agency or

agencies of federal, state, or local government, and this

information is current within one year, and

2. The school maintains copies of these reports from which

this information is readily obtainable. Records described in

section 7.01 providing information not included in reports

filed with an agency or agencies must be maintained by the

school for Service use.

7.04 Failure to maintain records. Failure to maintain or to

produce upon the proper request the required records and

information will create a presumption that the organization

has failed to comply with these guidelines.