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OMB No. 1545-0047
Form 5578 Annual Certification of Racial Nondiscrimination Open to Public
(Rev. November 2019) for a Private School Exempt From Federal Income Tax Inspection
Department of the Treasury (for use by organizations that do not file Form 990 or Form 990-EZ) For IRS Use Only
Internal Revenue Service ▶ Go to www.irs.gov/Form5578 for the latest information.
For the period beginning , 20 and ending , 20
1a Name of organization that operates, supervises, and/or controls school(s). 1b Employer identification number

Address (number and street or P.O. box no., if mail is not delivered to street address) Room/suite

City or town, state, and ZIP + 4 (If foreign address, list city or town, state or province, and country. Include postal code.)

2a Name of central organization holding group exemption letter covering the school(s). (If same as 1a above, write 2b Employer identification number
“Same” and complete 2c.) If the organization in 1a holds an individual exemption letter, write “Not Applicable.”

Address (number and street or P.O. box no., if mail is not delivered to street address) Room/suite 2c Group exemption number (see
instructions under Definitions)
City or town, state, and ZIP + 4 (If foreign address, list city or town, state or province, and country. Include postal code.)

3a Name of school. (If more than one school, write “See Attached” and attach a list of the names, complete addresses, 3b Employer identification number,
including postal codes, and employer identification numbers of the schools.) If same as 1a, write “Same.” if any

Address (number and street or P.O. box no., if mail is not delivered to street address) Room/suite

City or town, state, and ZIP + 4 (If foreign address, list city or town, state or province, and country. Include postal code.)

Under penalties of perjury, I hereby certify that I am authorized to take official action on behalf of the above school(s) and that to the best of my knowledge and belief the
school(s) has (have) satisfied the applicable requirements of sections 4.01 through 4.05 of Rev. Proc. 75-50, 1975-2 C.B. 587, for the period covered by this certification.

(Signature) (Type or print name and title.) (Date)
For Paperwork Reduction Act Notice, see instructions. Cat. No. 42658A Form 5578 (Rev. 11-2019)

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Form 5578 (Rev. 11-2019) Page 2
General Instructions privileges, programs, and activities Rev. Proc. 75-50
generally accorded or made available to
Section references are to the Internal students at that school and that the school Section 4.01, Organizational
Revenue Code unless otherwise noted. does not discriminate on the basis of race Requirements. A school must include a
Note: This form is open to public in the administration of its educational statement in its charter, bylaws, or other
inspection. policies, admissions policies, scholarship governing instrument, or in a resolution of
and loan programs, and athletic and other its governing body, that it has a racially
Future Developments school-administered programs. nondiscriminatory policy as to students
and therefore does not discriminate against
For the latest information about The IRS considers discrimination on the applicants and students on the basis of
developments related to Form 5578 and its basis of race to include discrimination on race, color, and national or ethnic origin.
instructions, such as legislation enacted the basis of color or national or ethnic origin.
Section 4.02, Statement of Policy.
after they were published, go to A school is an educational organization Every school must include a statement of
www.irs.gov/Form5578. that normally maintains a regular faculty its racially nondiscriminatory policy as to
What’s New and curriculum and normally has a students in all its brochures andcatalogues
regularly enrolled body of pupils or dealing with studentadmissions,
Rev. Proc. 2019-22; 2019-22 C.B. 1260, students in attendance at the place where programs, and scholarships. Astatement
available at www.irs.gov/irb/2019-22_IRB, its educational activities are regularly substantially similar to theNotice
modified Rev. Proc. 75-50; 1975-2 C.B. carried on. The term includes primary, described in paragraph (a) of subsection 1
587, available at www.irs.gov/pub/irs-tege/ secondary, preparatory, or high schools of section 4.03, infra, will be acceptable for
rp1975-50.pdf, to provide a third method and colleges and universities, whether this purpose. Further, everyschool must
for a private school to satisfy the publicity operated as a separate legal entity or as include a reference to itsracially
requirement in section 4.03. In general, an an activity of a church or other nondiscriminatory policy in otherwritten
organization will meet the requirement if organization described in section 501(c)(3). advertising that it uses as a meansof
the organization has publicized its racially The term also includes preschools and any informing prospective students of its
nondiscriminatory policy on its primary other organization that is a school as programs. The following references will be
publicly accessible Internet homepage at defined in section 170(b)(1)(A)(ii). acceptable:
all times during its taxable year in a manner A central organization is an organization The (name) school admits students of
reasonably expected to be noticed by that has one or more subordinates under its any race, color, and national or ethnic origin.
visitors on the homepage. See paragraph general supervision or control. A subordinate
1(c) under “Section 4.03, Publicity” below is a chapter, local, post, or other unit of a Section 4.03, Publicity. The school must
for more details. central organization. A central organization make its racially nondiscriminatory policy
Purpose of Form may also be a subordinate, as in the case of known to all segments of the general
a state organization that has subordinate community served by the school.
Form 5578 may be used by organizations units and is itself affiliated with a national 1. The school must use one of the
that operate tax-exempt private schools to organization. following three methods to satisfy this
provide the Internal Revenue Service with requirement:
the annual certification of racial The group exemption number (GEN) is a
nondiscrimination required by Rev. Proc. four-digit number issued to a central (a) The school may publish a notice of
75-50 (the relevant part of which is organization by the IRS. It identifies a its racially nondiscriminatory policy in a
reproduced in these instructions). Rev. central organization that has received a newspaper of general circulation that
Proc. 2019-22 modified Rev. Proc. 75-50 to ruling from the IRS recognizing on a group serves all racial segments of the community.
provide a third method for a private school basis the exemption from federal income This publication must be repeated at least
to satisfy the requirement in Section 4.03. tax of the central organization and its once annually during the period of the
covered subordinates. school’s solicitation for students or, in the
Who Must File absence of a solicitation program, during
When To File the school’s registration period. Where
Every organization that claims exemption more than one community is served by a
from federal income tax under section Under Rev. Proc. 75-50, a certification of
501(c)(3) of the Internal Revenue Code and racial nondiscrimination must be filed school, the school may publish its notice in
that operates, supervises, or controls a annually by the 15th day of the 5th month those newspapers that are reasonably likely
private school(s) must file a certification of after the organization’s accounting period to be read by all racial segments of the
racial nondiscrimination. If an organization ends (May 15th for a calendar-year filer). If communities that it serves. The notice must
is required to file Form 990, Return of the due date falls on a Saturday, Sunday, appear in a section of the newspaper likely
Organization Exempt From Income Tax, or or legal holiday, file on the next business to be read by prospective students and
Form 990-EZ, Short Form Return of day. A business day is any day that isn’t a their families and it must occupy at least
Organization Exempt From Income Tax, Saturday, Sunday, or legal holiday. three column inches. It must be captioned
in at least 12 point boldface type as a notice
either as a separate return or as part of a Where To File of nondiscriminatory policy as to students,
group return, the certification must be and its text must be printed in at least 8
made on Schedule E (Form 990 or 990-EZ), Mail Form 5578 to: point type. The following notice will be
Schools, rather than on this form. Department of the Treasury acceptable:
An authorized official of a central Internal Revenue Service Center
organization may file one form to certify for Ogden, UT 84201-0027 Notice Of Nondiscriminatory
the school activities of subordinate Policy As To Students
organizations that would otherwise be Certification Requirement
The (name) school admits students of any
required to file on an individual basis, but Section 4.06 of Rev. Proc. 75-50 requires race, color, national, and ethnic origin to all
only if the central organization has enough an individual authorized to take official the rights, privileges, programs, and
control over the schools listed on the form action on behalf of a school that claims to activities generally accorded or made
to ensure that the schools maintain a racially be racially nondiscriminatory as to available to students at the school. It does
nondiscriminatory policy as to students. students to certify annually, under not discriminate on the basis of race, color,
penalties of perjury, that to the best of his national and ethnic origin in administration
Definitions or her knowledge and belief the school has of its educational policies, admissions
A racially nondiscriminatory policy as to satisfied the applicable requirements of policies, scholarship and loan programs,
students means that the school admits the sections 4.01 through 4.05 of the Revenue and athletic and other school-administered
students of any race to all the rights, Procedure, reproduced below: programs.

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Form 5578 (Rev. 11-2019)                                                                                                              Page  3
(b) The school may use the broadcast          be considered effective to make the policy       The Service recognizes that the failure by 
media to publicize its racially               known to all segments of the community.          a school drawing its students from local 
nondiscriminatory policy if this use makes    2. The requirements of subsection 1 of           communities to enroll racial minority group 
such nondiscriminatory policy known to all    this section will not apply when one of the      students may not necessarily indicate the 
segments of the general community the         following paragraphs applies:                    absence of a racially nondiscriminatory 
school serves. If this method is chosen,the                                                    policy as to students when there are 
school must provide documentationthat         (a) If for the preceding 3 years the             relatively few or no such students in these 
the means by which this policy was            enrollment of a parochial or other church-       communities. Actual enrollment is, 
communicated to all segments of the           related school consists of students at least     however, a meaningful indication of a 
general community was reasonably              75% of whom are members of the                   racially nondiscriminatory policy in a 
expected to be effective. In this case,       sponsoring religious denomination or unit,       community in which a public school or 
appropriate documentation would include       the school may make known its racially           schools became subject to a desegregation 
copies of the tapes or script used and        nondiscriminatory policy in whatever             order of a federal court or otherwise 
records showing that there was an             newspapers or circulars the religious            expressly became obligated to implement a 
adequate number of announcements, that        denomination or unit utilizes in the             desegregation plan under the terms of any 
they were made during hours when the          communities from which the students are          written contract or other commitment to 
announcements were likely to be               drawn. These newspapers and circulars            which any federal agency was a party.
communicated to all segments of the           may be those distributed by a particular  
general community, that they were of          religious denomination or unit or by an          The Service encourages schools to 
sufficient duration to convey the message     association that represents a number of          satisfy the publicity requirement by the 
clearly, and that they were broadcast on      religious organizations of the same              methods described in subsection 1 of this 
radio or television stations likely to be     denomination. If, however, the school            section, regardless of whether a school 
listened to by substantial numbers of         advertises in newspapers of general              considers itself within subsection 2, 
members of all racial segments of the         circulation in the community or                  because it believes these methods to be 
general community. Announcements must         communities from which its students are          the most effective to make known a 
be made during the period of the school’s     drawn and paragraphs (b) and (c) of this         school’s racially nondiscriminatory policy. 
solicitation for students or, in the absence  subsection are not applicable to it, then it     In this regard it is each school’s 
of a solicitation program, during the         must comply with paragraph (a) of                responsibility to determine whether 
school’s registration period.                 subsection 1 of this section.                    paragraph (a), (b), or (c) of subsection 2 
                                                                                               applies to it. On audit, a school must be 
(c) The school may display a notice of its    (b) If a school customarily draws a              prepared to demonstrate that the failure to 
racially nondiscriminatory policy on its      substantial percentage of its students           publish its racially nondiscriminatory policy 
primary publicly accessible Internet          nationwide or world-wide or from a large         in accordance with subsection 1 of this 
homepage at all times during its taxable      geographic section or sections of the            section was justified by the application to it 
year (excluding temporary outages due to      United States and follows a racially             of paragraph (a), (b), or (c) of subsection 2.  
website maintenance or technical              nondiscriminatory policy as to students, the     Further, a school must be prepared to  
problems) in a manner reasonably              publicity requirement may be satisfied by        demonstrate that it has publicly disavowed 
expected to be noticed by visitors to the     complying with section 4.02, supra. Such a       or repudiated any statements purported to 
homepage. The notice used to satisfy the      school may demonstrate that it follows a         have been made on its behalf (after 
publicity requirement under 1(a), above, is   racially nondiscriminatory policy within the     November 6, 1975) that are contrary to its 
acceptable. A publicly accessible             meaning of the preceding sentence either         publicity of a racially nondiscriminatory 
homepage is one that does not require a       by showing that it currently enrolls students    policy as to students, to the extent that the 
visitor to input information, such as an      of racial minority groups in meaningful          school or its principal official were aware of 
email address or a user name and              numbers or, when minority students are not       such statements. 
password, to access the homepage.             enrolled in meaningful numbers, that its 
Factors to be considered in determining       promotional activities and recruiting efforts    Section 4.04, Facilities and Programs.  A 
whether the notice is reasonably expected     in each geographic area were reasonably          school must be able to show that all of its  
to be noticed by visitors to the homepage     designed to inform students of all racial        programs and facilities are operated in a  
include the size, color, and graphic          segments in the general communities within       racially nondiscriminatory manner. 
treatment of the notice in relation to other  the area of the availability of the school. The  Section 4.05, Scholarship and Loan 
parts of the homepage, whether the notice     question whether a school satisfies the          Programs. As a general rule, all 
is unavoidable, whether other parts of the    preceding sentence will be determined on         scholarship or other comparable benefits 
homepage distract attention from the          the basis of the facts and circumstances of      procurable for use at any given school 
notice, and whether the notice is visible     each case.                                       must be offered on a racially 
without a visitor having to do anything       (c) If a school customarily draws its            nondiscriminatory basis. Their availability 
other than simple scrolling on the            students from local communities and follows      on this basis must be known throughout 
homepage. A link on the homepage to           a racially nondiscriminatory policy as to        the general community being served by the 
another page where the notice appears, or     students, the publicity requirement may be       school and should be referred to in the 
a notice that appears in a carousel or only   satisfied by complying with section 4.02,        publicity required by this section in order 
by selecting a drop down or by hovering       supra. Such a school may demonstrate that it     for that school to be considered racially 
(mouse over) is not acceptable. If a school   follows a racially nondiscriminatory policy      nondiscriminatory as to students, 
does not have its own website, but it has     within the meaning of the preceding sentence     scholarships and loans that are made 
web pages contained in a website, the         by showing that it currently enrolls students    pursuant to financial assistance programs  
school must display a notice of its racially  of racial minority groups in meaningful          favoring members of one or more racial  
nondiscriminatory policy on its primary       numbers. The question whether a school           minority groups that are designed to 
landing page within the website in a          satisfies the preceding sentence will be         promote a  school’s racially 
manner that satisfies all otherrequirements   determined on the basis of the facts and         nondiscriminatory policy will not adversely 
of this subsection 1(c) to use this           circumstances of each case. One of the facts     affect the school’s exempt status. Financial 
publication method.                           and circumstances that the Service will          assistance programs favoring members of 
Communication of a racially                   consider is whether the school’s promotional     one or more racial groups that do not 
nondiscriminatory policy as to students by    activities and recruiting efforts in each area   significantly derogate from the school’s 
a school to leaders of racial groups as the   were reasonably designed to inform students      racially nondiscriminatory policy similarly 
sole means of publicity generally will not    of all racial segments in the general            will not adversely affect the school’s 
                                              communities within the area of the availability  exempt status.  
                                              of the school.

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Form 5578 (Rev. 11-2019)                                                                                                      Page  4
How To Get Tax Help                          Paperwork Reduction Act Notice. We           The time needed to complete and file 
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