Fill - Free fillable F5578 Accessible Form 5578 (Rev. November 2019) PDF form

Form 5578

(Rev. November 2019)

Department of the Treasury

Internal Revenue Service

Annual Certification of Racial Nondiscrimination

for a Private School Exempt From Federal Income Tax

(for use by organizations that do not file Form 990 or Form 990-EZ)

▶

Go to www.irs.gov/Form5578 for the latest information.

OMB No. 1545-0047

Open to Public

Inspection

For IRS Use Only

For the period beginning , 20 and ending , 20

Name of organization that operates, supervises, and/or controls school(s).

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.)

1b Employer identification number

2a Name of central organization holding group exemption letter covering the school(s). (If same as 1a above, write

“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

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

2b Employer identification number

2c Group exemption number (see

instructions under Definitions)

3a Name of school. (If more than one school, write “See Attached” and attach a list of the names, complete addresses,

including postal codes, and employer identification numbers of the schools.) If same as 1a, write “Same.”

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.)

3b Employer identification number,

if any

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)

Page 2

General Instructions

Section references are to the Internal

Revenue Code unless otherwise noted.

Note: This form is open to public

inspection.

Future Developments

For the latest information about

developments related to Form 5578 and its

instructions, such as legislation enacted

after they were published, go to

www.irs.gov/Form5578.

What’s New

Rev. Proc. 2019-22; 2019-22 C.B. 1260,

available at www.irs.gov/irb/2019-22_IRB,

modified Rev. Proc. 75-50; 1975-2 C.B.

587, available at www.irs.gov/pub/irs-tege/

rp1975-50.pdf, to provide a third method

for a private school to satisfy the publicity

requirement in section 4.03. In general, an

organization will meet the requirement if

the organization has publicized its racially

nondiscriminatory policy on its primary

publicly accessible Internet homepage at

all times during its taxable year in a manner

reasonably expected to be noticed by

visitors on the homepage. See paragraph

1(c) under “Section 4.03, Publicity” below

for more details.

Purpose of Form

Form 5578 may be used by organizations

that operate tax-exempt private schools to

provide the Internal Revenue Service with

the annual certification of racial

nondiscrimination required by Rev. Proc.

75-50 (the relevant part of which is

reproduced in these instructions). Rev.

Proc. 2019-22 modified Rev. Proc. 75-50 to

provide a third method for a private school

to satisfy the requirement in Section 4.03.

Who Must File

Every organization that claims exemption

from federal income tax under section

501(c)(3) of the Internal Revenue Code and

that operates, supervises, or controls a

private school(s) must file a certification of

racial nondiscrimination. If an organization

is required to file Form 990, Return of

Organization Exempt From Income Tax, or

Form 990-EZ, Short Form Return of

Organization Exempt From Income Tax,

either as a separate return or as part of a

group return, the certification must be

made on Schedule E (Form 990 or 990-EZ),

Schools, rather than on this form.

An authorized official of a central

organization may file one form to certify for

the school activities of subordinate

organizations that would otherwise be

required to file on an individual basis, but

only if the central organization has enough

control over the schools listed on the form

to ensure that the schools maintain a racially

nondiscriminatory policy as to students.

Definitions

A racially nondiscriminatory policy as to

students means that the school admits the

students of any race to all the rights,

privileges, programs, and activities

generally accorded or made available to

students at that school and that the school

does not discriminate on the basis of race

in the administration of its educational

policies, admissions policies, scholarship

and loan programs, and athletic and other

school-administered programs.

The IRS considers discrimination on the

basis of race to include discrimination on

the basis of color or national or ethnic origin.

A school is an educational organization

that normally maintains a regular faculty

and curriculum and normally has a

regularly enrolled body of pupils or

students in attendance at the place where

its educational activities are regularly

carried on. The term includes primary,

secondary, preparatory, or high schools

and colleges and universities, whether

operated as a separate legal entity or as

an activity of a church or other

organization described in section 501(c)(3).

The term also includes preschools and any

other organization that is a school as

defined in section 170(b)(1)(A)(ii).

A central organization is an organization

that has one or more subordinates under its

general supervision or control. A subordinate

is a chapter, local, post, or other unit of a

central organization. A central organization

may also be a subordinate, as in the case of

a state organization that has subordinate

units and is itself affiliated with a national

organization.

The group exemption number (GEN) is a

four-digit number issued to a central

organization by the IRS. It identifies a

central organization that has received a

ruling from the IRS recognizing on a group

basis the exemption from federal income

tax of the central organization and its

covered subordinates.

When To File

Under Rev. Proc. 75-50, a certification of

racial nondiscrimination must be filed

annually by the 15th day of the 5th month

after the organization’s accounting period

ends (May 15th for a calendar-year filer). If

the due date falls on a Saturday, Sunday,

or legal holiday, file on the next business

day. A business day is any day that isn’t a

Saturday, Sunday, or legal holiday.

Where To File

Mail Form 5578 to:

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201-0027

Certification Requirement

Section 4.06 of Rev. Proc. 75-50 requires

an individual authorized to take official

action on behalf of a school that claims to

be racially nondiscriminatory as to

students 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 of the Revenue

Procedure, reproduced below:

Rev. Proc. 75-50

Section 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.

Section 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) of subsection 1

of section 4.03, infra, 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.

Section 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 three 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.

Form 5578 (Rev. 11-2019)

Page 3

(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.

racially nondiscriminatory policy on its

primary publicly accessible Internet

homepage at all times during its taxable

year (excluding temporary outages due to

website maintenance or technical

problems) in a manner reasonably

expected to be noticed by visitors to the

homepage. The notice used to satisfy the

publicity requirement under 1(a), above, is

acceptable. A publicly accessible

homepage is one that does not require a

visitor to input information, such as an

email address or a user name and

password, to access the homepage.

Factors to be considered in determining

whether the notice is reasonably expected

to be noticed by visitors to the homepage

include the size, color, and graphic

treatment of the notice in relation to other

parts of the homepage, whether the notice

is unavoidable, whether other parts of the

homepage distract attention from the

notice, and whether the notice is visible

without a visitor having to do anything

other than simple scrolling on the

homepage. A link on the homepage to

another page where the notice appears, or

a notice that appears in a carousel or only

by selecting a drop down or by hovering

(mouse over) is not acceptable. If a school

does not have its own website, but it has

web pages contained in a website, the

school must display a notice of its racially

nondiscriminatory policy on its primary

landing page within the website in a

manner that satisfies all other requirements

of this subsection 1(c) to use this

publication method.

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 of

this section 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) of

subsection 1 of this section.

(b) If a school customarily draws a

substantial percentage of its students

nationwide or world-wide or 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, supra. 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.

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,

supra. 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 Service 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 Service 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 Service encourages schools to

satisfy the publicity requirement by the

methods described in subsection 1 of this

section, 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.

In this regard it is each school’s

responsibility to determine whether

paragraph (a), (b), or (c) of 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 of this

section was justified by the application to it

of paragraph (a), (b), or (c) of 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.

Section 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.

Section 4.05, Scholarship and Loan

Programs. As a general rule, all

scholarship or other comparable benefits

procurable for use at any given 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.

Form 5578 (Rev. 11-2019)

Page 4

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