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 or 990-EZ. Cat. No. 50085D Schedule E (Form 990 or 990-EZ) 2009

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. If you need more space, use Schedule O (Form 990)

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, use Schedule O 

(Form 990).

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, use Schedule O 

(Form 990).

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, explain on Schedule O (Form 990).

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,” explain on Schedule O

(Form 990)

7

6a

6b

5g

5h

7

YES NO

Open to Public

Inspection

© Complete if the organization answered “Yes” to Form 990, Part IV, line 13, 2009

or Form 990-EZ, Part VI, line 48.
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

An 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

at least 12 point boldface type as a notice of

nondiscriminatory policy as to students, and its te

printed in at least 8 point type. The following noti

acceptable:

Notice of Nondiscriminatory Policy as to S

The (name) school admits students of any race, 

national and ethnic origin to all the rights, privileg

programs, and activities generally accorded or m

available to students at the school. It does not d

on the basis of race, color, national and ethnic o

administration of its educational policies, admiss

policies, scholarship and loan programs, and ath

other school-administered programs.

b. The school may use the broadcast media to 

racially nondiscriminatory policy if this use makes 

nondiscriminatory policy known to all segments o

general community the school serves. If this meth

chosen, the school must provide documentation t

means by which this policy was communicated to 

segments of the general community was reasona

expected to be effective. In this case, appropriate

documentation would include copies of the tapes 

used and records showing that there was an ade

number of announcements, that they were made 

hours when the announcements were likely to be

communicated to all segments of the general com

that they were of sufficient duration to convey the 

clearly, and that they were broadcast on radio or 

stations likely to be listened to by substantial num

members of all racial segments of the general co

Announcements must be made during the period 

school’s solicitation for students or, in the absenc

solicitation program, during the school’s registrat

Communication of a racially nondiscriminatory 

students by a school to leaders of racial groups a

means of publicity generally will not be considere

to make the policy known to all segments of the 

2. The requirements of subsection 1 of this sec

apply when one of the following paragraphs appl

a. If for the preceding 3 years the enrollment of 

or other church-related school consists of studen

75% of whom are members of the sponsoring rel

denomination or unit, the school may make know

nondiscriminatory policy in whatever newspapers 

the religious denomination or unit utilizes in the c

from which the students are drawn. These newsp

circulars may be those distributed by a particular 

denomination or unit or by an association that rep

number of religious organizations of the same de

If, however, the school advertises in newspapers 

circulation in the community or communities from 

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

subsection are not applicable to it, then it must c

paragraph (a) of subsection 1 of this section.

b. If a school customarily draws a substantial p

of its students nationwide or worldwide or from a 

geographic section or sections of the United Stat

follows a racially nondiscriminatory policy as to st

publicity requirement may be satisfied by comply

For Form 990 filers, use Schedule O (Form 990) if

additional space is needed for explanations. For Form

990-EZ filers, attach a separate statement if additional space

is needed for explanations.
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

exempt status.

Financial assistance programs favoring membe

more racial groups that do not significantly derog

school’s racially nondiscriminatory policy similarly 

adversely affect the school’s exempt status.

4.06 Certification. An individual authorized to tak

action on behalf of a school that claims to be rac

nondiscriminatory as to students is required to ce

annually, under penalties of perjury, that to the be

her knowledge and belief the school has satisfied 

applicable requirements of sections 4.01 through 

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

4.07 Faculty and staff. The existence of a raciall

discriminatory policy with respect to employment 

and administrative staff is indicative of a racially

discriminatory policy as to students. Conversely, 

of racial discrimination in employment of faculty a

administrative staff is indicative of a racially

nondiscriminatory policy as to students.

7.01 Specific records. Except as provided in sec

each exempt private school must maintain for a m

period of three years, beginning with the year afte

of compilation or acquisition, the following record

use of the Service on proper request:

1. Records indicating the racial composition of 

body, faculty, and administrative staff for each ac

year.

2. Records sufficient to document that scholars

other financial assistance is awarded on a racially

nondiscriminatory basis.

3. Copies of all brochures, catalogues, and adv

dealing with student admissions, programs, and

scholarships. Schools advertising nationally or in 

geographic segment or segments of the United S

only maintain a record sufficient to indicate when 

publications their advertisements were placed.

4. Copies of all materials used by or on behalf 

school to solicit contributions.

7.02 Limitation.

1. For purposes of section 7.01, the racial com

the student body, faculty, and administrative staf

estimate based on the best information readily av

the school, without requiring student applicants, 

faculty, or administrative staff to submit informati

school that the school otherwise does not require

academic year, however, a record of the method 

racial composition is determined must be mainta

2. The Service does not require that a school re

personally identifiable records or personal informa

contained therein except in accordance with the

requirements of the “Family Educational Rights an

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

Service does not require a school to keep record

maintenance of which is prohibited under state o

law.
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

7.04 Failure to maintain records. Failure to main

produce upon the proper request the required rec

information will create a presumption that the org

has failed to comply with these guidelines.