The IRS requires that all tax-exempt schools annually certify that it does not discriminate on the basis of race. Rev. Proc. 75-50 provides the guidelines and recordkeeping requirements for certifying nondiscrimination to the IRS for tax-exempt status. Section 4.03 requires that a private school make its racially nondiscriminatory policy known to all segments of the general community serviced by the school. This guideline originally provided two ways to satisfy this requirement and in May 2019 the guideline was amended with a third option (Rev. Proc. 2019-22). The options are as follows:
Note that ONLY ONE OPTION must be used to satisfy the IRS requirement—the amendment is merely providing another way to comply. Please refer to the Rev. Proc. 75-50 and Rev Proc. 2019-22 for more specific information.
If you are a School Site customer and you choose to publish your nondiscriminatory policy on your website, we will be more than happy to assist.
We will post your nondiscriminatory policy in the sub-footer section of the website. (The sub-footer is the section at the very bottom of the page that includes the copyright and FACTS logo). For maximum contrast and accessibility, the sub-footer will either be black with white text or white with black text. The text will be centered and will be in a minimum font size (around 14px). We will increase the height of the sub-footer section as needed.
For existing School Site clients that want to add the nondiscriminatory statement to their existing website the programming fee is $42.50.
The school must provide their non-discriminatory statement. The standard that the IRS suggests is as follows:
The ___ 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.
Please send your request to add your nondiscriminatory statement to your website sub-footer to email@example.com.