SCHEDULE E 

(Form 990 or 990-EZ)

Department of the Treasury 

Internal Revenue Service

Schools

▶ Complete if the organization answered “Yes” to Form 990, 

Part IV, line 13, or Form 990-EZ, Part VI, line 48.

▶ Attach to Form 990 or Form 990-EZ.

▶ Information about Schedule E (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public 

Inspection

Name of the organization Employer identification number

Part I

YES NO

1 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

2 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

3 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 Part II . . . . . . . . . . . . . 3

4 Does the organization maintain the following?

a Records indicating the racial composition of the student body, faculty, and administrative staff? . . . . 4a

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

nondiscriminatory basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b

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

with student admissions, programs, and scholarships? . . . . . . . . . . . . . . . . . . 4c

d Copies of all material used by the organization or on its behalf to solicit contributions? . . . . . . . 4d

If you answered “No” to any of the above, please explain. If you need more space, use Part II.

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

a Students’ rights or privileges? . . . . . . . . . . . . . . . . . . . . . . . . . . 5a

b Admissions policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b

c Employment of faculty or administrative staff? . . . . . . . . . . . . . . . . . . . . . 5c

d Scholarships or other financial assistance? . . . . . . . . . . . . . . . . . . . . . . 5d

e Educational policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5e

f Use of facilities? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5f

g Athletic programs? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5g

h Other extracurricular activities? . . . . . . . . . . . . . . . . . . . . . . . . . 5h

If you answered “Yes” to any of the above, please explain. If you need more space, use Part II.

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

b Has the organization’s right to such aid ever been revoked or suspended? . . . . . . . . . . . 6b

If you answered “Yes” to either line 6a or line 6b, explain on Part II.

7 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 Part II . . 7

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or Form 990-EZ. Cat. No. 50085D Schedule E (Form 990 or 990-EZ) (2014)
Schedule E (Form 990 or 990-EZ) (2014) Page 2

Part II Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as 

applicable. Also provide any other additional information (see instructions).

Schedule E (Form 990 or 990-EZ) (2014) 
Schedule E (Form 990 or 990-EZ) (2014) Page 3

General Instructions

Future developments. For the latest information about 

developments related to Schedule E (Form 990 or 990-EZ), such 

as legislation enacted after the schedule and its instructions 

were published, go to www.irs.gov/form990.

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.

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

space is needed for explanations. 

Specific Instructions

Part I

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), 

subsection 1, section 4.03, below, 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, section 4.03, 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), subsection 1, 

section 4.03.

b. If a school customarily draws a substantial percentage of 

its students nationwide, worldwide, 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 section 4.02, 

earlier. 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.
Schedule E (Form 990 or 990-EZ) (2014) Page 4

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, earlier. 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 IRS 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 IRS 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 IRS encourages schools to satisfy the publicity 

requirement by the methods described in subsection 1, section 

4.03, 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. It is each school’s responsibility to determine whether 

paragraph (a), (b), or (c), 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, section 4.03, was justified by the application to it 

of paragraph (a), (b), or (c), 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 available for use at 

any 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, Rev. Proc. 75-50. 

This certification is line 7, Schedule E.

4.07 Faculty and staff. The existence of a racially

discriminatory policy for employment of faculty and 

administrative staff is indicative of a racially discriminatory 

policy as to students. On the other hand, 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 IRS 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 which publications their 

advertisements were placed, and

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 IRS 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 IRS does not require a school to 

keep records the maintenance of which is prohibited under state 

or federal law.

7.03 Exceptions. The records described in section 7.01 need

not be independently maintained for IRS 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 IRS 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.

Part II. Supplemental Information

Use Part II to provide the narrative explanations required, if 

applicable, to supplement responses to Part I, lines 3, 4d, 5h, 

6b, and 7. Part II may also be used to supplement other 

responses to questions on Schedule E (Form 990 and 990-EZ). 

In Part II, identify the specific line number that each response 

supports, in the order in which those lines appear on Schedule 

E (Form 990 or 990-EZ). Part II can be duplicated if more space 

is needed.