990 Schedule E Schools

U.S. Tax-Exempt Income Tax Return

f990_schedule_e--2022-00-00

OMB: 1545-0047

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SCHEDULE E
(Form 990)
Department of the Treasury
Internal Revenue Service

Schools

OMB No. 1545-0047

2022

Complete if the organization answered “Yes” on Form 990, Part IV, line 13, or
Form 990-EZ, Part VI, line 48.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

Open to Public
Inspection

Employer identification number

Name of the organization

Part I
YES NO

1

Does the organization have a racially nondiscriminatory policy toward students by statement in its charter,
bylaws, other governing instrument, or in a resolution of its governing body? . . . . . . . . . . . .

2

Does the organization include a statement of its racially nondiscriminatory policy toward students in all its
brochures, catalogues, and other written communications with the public dealing with student admissions,
programs, and scholarships? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Has the organization publicized its racially nondiscriminatory policy on its primary publicly accessible Internet
homepage at all times during its tax year in a manner reasonably expected to be noticed by visitors to the
homepage, or through newspaper or broadcast media during the period of solicitation for students, or during
the registration period if it has no solicitation program, in a way that makes the policy known to all parts of
the general community it serves? If “Yes,” please describe. If “No,” please explain. If you need more space,
use Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

1

2

3

4

Does the organization maintain the following?
a Records indicating the racial composition of the student body, faculty, and administrative staff? . . . . .
b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory
basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing
with student admissions, programs, and scholarships? . . . . . . . . . . . . . . . . . . .
d Copies of all material used by the organization or on its behalf to solicit contributions? . . . . . . . .
If you answered “No” to any of the above, please explain. If you need more space, use Part II.

5

4a
4b
4c
4d

Does the organization discriminate by race in any way with respect to:
Students’ rights or privileges? . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5a

b Admissions policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5b

c

Employment of faculty or administrative staff? . . . . . . . . . . . . . . . . . . . . . . .

5c

d Scholarships or other financial assistance? . . . . . . . . . . . . . . . . . . . . . . . .

5d

e

Educational policies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5e

f

Use of facilities?

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5f

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5g

Other extracurricular activities? . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If you answered “Yes” to any of the above, please explain. If you need more space, use Part II.

5h

a

g Athletic programs?
h

6a Does the organization receive any financial aid or assistance from a governmental agency? . . . . . .
b Has the organization’s right to such aid ever been revoked or suspended? . . . . . . . . . . . .
If you answered “Yes” on either line 6a or line 6b, explain on Part II.
7
Does the organization certify that it has complied with the applicable requirements of sections 4.01 through
4.05 of Rev. Proc. 75-50, 1975-2 C.B. 587, as modified by Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, covering
racial nondiscrimination? If “No,” explain on Part II . . . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50085D

6a
6b

7

Schedule E (Form 990) 2022

Page 2
Supplemental Information. Provide the explanations required by Part I, lines 3, 4d, 5h, 6b, and 7, as applicable.
Also provide any other additional information. See instructions.

Schedule E (Form 990) 2022

Part II

Schedule E (Form 990) 2022

Schedule E (Form 990) 2022

General Instructions

Page 3

Future developments. For the latest information about developments
related to Schedule E (Form 990), such as legislation enacted after the
schedule and its instructions were published, go to
www.irs.gov/Form990.

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 12point 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.

Reminder

Notice of Nondiscriminatory Policy as to Students

Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, modified Rev. Proc. 75-50 to
provide a third method for a private school to satisfy the publicity
requirement in section 4.03. Accordingly, also answer “Yes” to line 3 if
the organization has publicized its racially nondiscriminatory policy on
its primary publicly accessible Internet homepage at all times during its
tax year in a manner reasonably expected to be noticed by visitors to
the homepage.

Purpose of Schedule
Schedule E (Form 990) is used by an organization that files Form 990 or
990-EZ to report information on private schools.

Who Must File
An organization that answered “Yes” on Form 990, Part IV, line 13, or
Form 990-EZ, Part VI, line 48, must complete and attach Schedule E to
Form 990 or 990-EZ, as applicable. This means the organization
checked the box on Schedule A (Form 990), Public Charity Status and
Public Support, Part I, line 2, because it’s a school.
If an organization isn’t required to file Form 990 or 990-EZ but
chooses to do so, it must file a complete return and provide all of the
information requested, including the required schedules.
For Forms 990 and 990-EZ filers, use Part II if additional space is
needed for explanations.

Specific Instructions
Part I
Relevant parts of Rev. Proc. 75-50, 1975-2 C.B. 587, are given below.
The revenue procedure gives guidelines and recordkeeping
requirements for determining whether private schools that are
recognized as exempt from tax have racially nondiscriminatory policies
toward their students.
Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, modified Rev. Proc. 75-50
to provide a third method for a private school to satisfy the requirement
in section 4.03.
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 doesn’t discriminate against applicants and
students on the basis of race, color, and national or ethnic origin.
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), subsection 1, section 4.03, below, 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.
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

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 schooladministered programs.
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.
c. The school may display a notice of its racially nondiscriminatory
policy on its primary publicly accessible Internet homepage at all times
during its tax 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 username and password, to
access the homepage. Factors to be considered in determining whether
a 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 dropdown or by hover
(mouseover) is not acceptable. If a school does not have its own
website, but it has webpages 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 won’t be considered effective to make the policy known to all
segments of the community.
2. The requirements of subsection 1, section 4.03, won’t 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 aren’t applicable to it, then it must comply
with paragraph (a), subsection 1, section 4.03.

Page 4

Schedule E (Form 990) 2022

b. If a school customarily draws a substantial percentage of its
students nationwide, worldwide, 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, earlier. 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.
c. If a school customarily draws its 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,
earlier. 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 IRS 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 IRS 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 IRS encourages schools to satisfy the publicity requirement by
the methods described in subsection 1, section 4.03, 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. It’s each school’s
responsibility to determine whether paragraph (a), (b), or (c), 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, section 4.03, was justified by the application to it of
paragraph (a), (b), or (c), 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.
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.
4.05 Scholarship and loan programs. As a general rule, all scholarship
or other comparable benefits available for use at any 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 won’t adversely affect the school’s
exempt status.
Financial assistance programs favoring members of one or more
racial groups that don’t significantly derogate from the school’s racially
nondiscriminatory policy similarly won’t adversely affect the school’s
exempt status.

4.06 Certification. An individual authorized to take official action on
behalf of a school that claims to be racially nondiscriminatory as to
students is required 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, Rev. Proc.
75-50, 1975-2 C.B. 587, as modified by Rev. Proc. 2019-22, 2019-22
I.R.B. 1260. This certification is line 7, Schedule E.
4.07 Faculty and staff. The existence of a racially discriminatory policy
for employment of faculty and administrative staff is indicative of a
racially discriminatory policy as to students. On the other hand, the
absence of racial discrimination in employment of faculty and
administrative staff is indicative of a racially nondiscriminatory policy as
to students.
7.01 Specific records. Except as provided in section 7.03, each exempt
private school must maintain for a minimum period of 3 years, beginning
with the year after the year of compilation or acquisition, the following
records for the use of the IRS on proper request.
1. Records indicating the racial composition of the student body,
faculty, and administrative staff for each academic year.
2. Records sufficient to document that scholarship and other financial
assistance is awarded on a racially nondiscriminatory basis.
3. Copies of all brochures, catalogues, and advertising dealing with
student admissions, programs, and scholarships. Schools advertising
nationally or in a large geographic segment or segments of the United
States need only maintain a record sufficient to indicate when and in
which publications their advertisements were placed.
4. Copies of all materials used by or on behalf of the school to solicit
contributions.
7.02 Limitation.
1. For purposes of section 7.01, the racial composition of the student
body, faculty, and administrative staff may be an estimate based on the
best information readily available to the school, without requiring
student applicants, students, faculty, or administrative staff to submit
information to the school that the school otherwise doesn’t require. For
each academic year, however, a record of the method by which racial
composition is determined must be maintained.
2. The IRS doesn’t require that a school release personally identifiable
records or personal information contained therein except in accordance
with the requirements of the Family Educational Rights and Privacy Act
of 1974, 20 U.S.C. section 1232g (1974). Similarly, the IRS doesn’t
require a school to keep records the maintenance of which is prohibited
under state or federal law.
7.03 Exceptions. The records described in section 7.01 need not be
independently maintained for IRS use if:
1. Substantially the same information that each of these records
would provide has been included in a report or reports filed in
accordance with law with an agency or agencies of federal, state, or
local government, and this information is current within 1 year; and
2. The school maintains copies of these reports from which this
information is readily obtainable. Records described in section 7.01
providing information not included in reports filed with an agency or
agencies must be maintained by the school for IRS use.
7.04 Failure to maintain records. Failure to maintain or to produce,
upon the proper request, the required records and information will
create a presumption that the organization has failed to comply with
these guidelines.

Part II. Supplemental Information
Use Part II to provide the narrative explanations required, if applicable,
to supplement responses to Part I, lines 3, 4d, 5h, 6b, and 7. Part II may
also be used to supplement other responses to questions on Schedule
E (Form 990). In Part II, identify the specific line number that each
response supports, in the order in which those lines appear on Schedule
E (Form 990). Part II can be duplicated if more space is needed.


File Typeapplication/pdf
File Title2022 Schedule E (Form 990)
SubjectFillable
AuthorSE:W:CAR:MP
File Modified2022-10-17
File Created2022-10-17

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