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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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