2. Unusual and unexpected because
4.02 Statement of policy. Every
nondiscriminatory policy if this use makes
of the amount, and
school must include a statement of its
such nondiscriminatory policy known to all
3. Large enough to endanger the
racially nondiscriminatory policy as to
segments of the general community the
organization’s status as normally meeting
students in all its brochures and
school serves. If this method is chosen,
the support test described in the
catalogues dealing with student
the school must provide documentation
instructions for lines 10, 11, and 12.
admissions, programs, and scholarships.
that the means by which this policy was
A statement substantially similar to the
communicated to all segments of the
A grant that meets these terms may be
Notice described in paragraph (a) of
general community was reasonably
treated as an unusual grant (that is
subsection 1 of section 4.03, infra, will be
expected to be effective. In this case,
disregarded entirely in the public support
acceptable for this purpose. Further,
appropriate documentation would include
computation) even if the organization
every school must include a reference to
copies of the tapes or script used and
receives the funds over a period of years.
its racially nondiscriminatory policy in
records showing that there was an
In the list of unusual grants, show only
other written advertising that it uses as a
adequate number of announcements, that
what the organization received during the
means of informing prospective students
they were made during hours when the
year.
of its programs. The following references
announcements were likely to be
will be acceptable:
communicated to all segments of the
Do not treat gross investment income
general community, that they were of
items as unusual grants. Instead, include
The (name) school admits students of
sufficient duration to convey the message
all investment income in support.
any race, color, and national or ethnic
clearly, and that they were broadcast on
origin.
See Rev. Rul. 76-440, 1976-2 C.B. 58
radio or television stations likely to be
4.03 Publicity. The school must make
and Regulations sections
listened to by substantial numbers of
its racially nondiscriminatory policy known
1.170A-9(e)(6)(ii) and 1.509(a)-3(c)(3)
members of all racial segments of the
to all segments of the general community
and (4) for details about unusual grants.
general community. Announcements
served by the school.
must be made during the period of the
For an organization described in lines
1. The school must use one of the
school’s solicitation for students or, in the
10, 11, or 12 that received any unusual
following two methods to satisfy this
absence of a solicitation program, during
grants during 2002 through 2005, prepare
requirement:
the school’s registration period.
a list for the organization’s records to
show, for each year, the name of the
(a) The school may publish a notice of
Communication of a racially
contributor, the date and amount of the
its racially nondiscriminatory policy in a
nondiscriminatory policy as to students by
grant, and a brief description of the grant.
newspaper of general circulation that
a school to leaders of racial groups as the
(Do not file this list with the organization’s
serves all racial segments of the
sole means of publicity generally will not
return.) Do not include these grants in line
community. This publication must be
be considered effective to make the policy
15. An example for such a list for line 28
repeated at least once annually during the
known to all segments of the community.
is given below.
period of the school’s solicitation for
2. The requirements of subsection 1 of
students or, in the absence of a
this section will not apply when one of the
Line 28 Example
solicitation program, during the school’s
following paragraphs applies:
registration period. Where more than one
(a) If for the preceding 3 years the
community is served by a school, the
Year
2005
Description
enrollment of a parochial or other
school may publish its notice in those
church-related school consists of students
newspapers that are reasonably likely to
Name
Mr. Disinterested
Undeveloped
at least 75% of whom are members of the
be read by all racial segments of the
Donor
land –
sponsoring religious denomination or unit,
communities that it serves. The notice
(Volume
the school may make known its racially
must appear in a section of the
578, page
Date of Grant
January 15,
nondiscriminatory policy in whatever
newspaper likely to be read by
xxx, Dept. of
2005
newspapers or circulars the religious
prospective students and their families
Land
denomination or unit utilizes in the
and it must occupy at least three column
Records,
communities from which the students are
inches. It must be captioned in at least 12
Jefferson
drawn. These newspapers and circulars
point boldface type as a notice of
County,
may be those distributed by a particular
nondiscriminatory policy as to students,
Ohio)
Amount of Grant
$6,000
religious denomination or unit or by an
and its text must be printed in at least 8
association that represents a number of
point type. The following notice will be
religious organizations of the same
acceptable:
Part V. Private School
denomination. If, however, the school
advertises in newspapers of general
Questionnaire
Notice Of Nondiscriminatory Policy
circulation in the community or
All schools that checked the box on line 6,
As To Students
communities from which its students are
Part IV, must complete Part V. Relevant
drawn and paragraphs (b) and (c) of this
parts of Rev. Proc. 75-50, 1975-2 C.B.
subsection are not applicable to it, then it
The (name) school admits
587 are given below. The revenue
must comply with paragraph (a) of
students of any race, color,
procedure gives guidelines and
subsection 1 of this section.
national and ethnic origin to all
recordkeeping requirements for
(b) If a school customarily draws a
the rights, privileges, programs,
determining whether private schools that
substantial percentage of its students
and activities generally accorded
are recognized as exempt from tax have
nationwide or worldwide or from a large
or made available to students at
racially nondiscriminatory policies toward
geographic section or sections of the
the school. It does not
their students.
United States and follows a racially
discriminate on the basis of race,
4.01 Organizational requirements. A
nondiscriminatory policy as to students,
color, national and ethnic origin in
school must include a statement in its
the publicity requirement may be satisfied
administration of its educational
charter, bylaws, or other governing
by complying with section 4.02, supra.
policies, admissions policies,
instrument, or in a resolution of its
Such a school may demonstrate that it
scholarship and loan programs,
governing body, that it has a racially
follows a racially nondiscriminatory policy
and athletic and other
nondiscriminatory policy as to students
within the meaning of the preceding
school-administered programs.
and therefore does not discriminate
sentence either by showing that it
against applicants and students on the
currently enrolls students of racial
basis of race, color, and national or ethnic
(b) The school may use the broadcast
minority groups in meaningful numbers
origin.
media to publicize its racially
or, when minority students are not
-9-
Instructions for Schedule A (Form 990 or 990-EZ)