2006 Instructions For Schedule A (Form 990 Or 990-Ez) (Page 9 of 15) in pdf

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)

2006 Instructions For Schedule A (Form 990 Or 990-Ez) Page 9

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