OMB No. 1545-0047
SCHEDULE E                                                   Schools
(Form 990)                           ▶ Complete if the organization answered “Yes” on Form 990,  
                                           Part IV, line 13, or Form 990-EZ, Part VI, line 48.                                              2021
Department of the Treasury                   ▶ Attach to Form 990 or Form 990-EZ.                                    Open to Public 
Internal Revenue Service                 ▶ Go to www.irs.gov/Form990 for the latest information.                     Inspection
Name of the organization                                                                                 Employer identification number

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?           . .  . .      . . . . . .                        1
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?               2
3  Has  the  organization  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 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

4  Does the organization maintain the following?
a  Records indicating the racial composition of the student body, faculty, and administrative staff?  .        . . .                        4a
b  Records  documenting  that  scholarships  and  other  financial  assistance  are  awarded  on  a  racially 
   nondiscriminatory basis? .    . .   . . .    .   . .  .   .  .    .           . . . . . . .  . .      . . . . . .                        4b
c  Copies of all catalogues, brochures, announcements, and other written communications to the public dealing 
   with student admissions, programs, and scholarships? .       .    .           . . . . . . .  . .      . . . . . .                        4c
d  Copies of all material used by the organization or on its behalf to solicit contributions?  .         . . . . . .                        4d
   If you answered “No” to any of the above, please explain. If you need more space, use Part II.

5  Does the organization discriminate by race in any way with respect to:
a  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

g  Athletic programs? .      . . . .   . . .    .   . .  .   .  .    .           . . . . . . .  . .      . . . . . .                        5g

h  Other extracurricular activities?   . . .    .   . .  .   .  .    .           . . . . . . .  . .      . . . . . .                        5h
   If you answered “Yes” to any of the above, please explain. If you need more space, use Part II.

6a Does the organization receive any financial aid or assistance from a governmental agency? .             . . . . .                        6a
b  Has the organization’s right to such aid ever been revoked or suspended?  .             . .  . .      . . . . . .                        6b
   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, covering racial nondiscrimination? If “No,” explain on Part II .  .                           7
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.         Cat. No. 50085D         Schedule E (Form 990) 2021

Schedule E (Form 990) 2021                                                                                    Page 2
Part II 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) 2021 

Schedule E (Form 990) 2021                                                                                                                         Page 3
General Instructions                                                         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  
Future developments. For the latest information about developments           occupy at least three column inches. It must be captioned in at least 12-
related to Schedule E (Form 990), such as legislation enacted after the      point boldface type as a notice of nondiscriminatory policy as to 
schedule and its instructions were published, go to                          students, and its text must be printed in at least 8-point type. The 
www.irs.gov/Form990.                                                         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         The (name) school admits students of any race, color, national and 
requirement in section 4.03. Accordingly, also answer “Yes” to line 3 if     ethnic origin to all the rights, privileges, programs, and activities 
the organization has publicized its racially nondiscriminatory policy on     generally accorded or made available to students at the school. It 
its primary publicly accessible Internet homepage at all times during its    does not discriminate on the basis of race, color, national and ethnic 
tax year in a manner reasonably expected to be noticed by visitors to        origin in administration of its educational policies, admissions policies, 
the homepage.                                                                scholarship and loan programs, and athletic and other school-
                                                                             administered programs.
Purpose of Schedule
                                                                             b. The school may use the broadcast media to publicize its racially 
Schedule E (Form 990) is used by an organization that files Form 990 or      nondiscriminatory policy if this use makes such nondiscriminatory policy 
990-EZ to report information on private schools.                             known to all segments of the general community the school serves. If 
Who Must File                                                                this method is chosen, the school must provide documentation that the 
                                                                             means by which this policy was communicated to all segments of the 
An organization that answered “Yes” on Form 990, Part IV, line 13, or        general community was reasonably expected to be effective. In this 
Form 990-EZ, Part VI, line 48, must complete and attach Schedule E to        case, appropriate documentation would include copies of the tapes or 
Form 990 or 990-EZ, as applicable. This means the organization               script used and records showing that there was an adequate number of 
checked the box on Schedule A (Form 990), Public Charity Status and          announcements, that they were made during hours when the 
Public Support, Part I, line 2, because it’s a school.                       announcements were likely to be communicated to all segments of the 
If an organization isn’t required to file Form 990 or 990-EZ but             general community, that they were of sufficient duration to convey the 
chooses to do so, it must file a complete return and provide all of the      message clearly, and that they were broadcast on radio or television 
information requested, including the required schedules.                     stations likely to be listened to by substantial numbers of members of all 
   For Forms 990 and 990-EZ filers, use Part II if additional space is       racial segments of the general community. Announcements must be 
needed for explanations.                                                     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.
Specific Instructions                                                        c. The school may display a notice of its racially nondiscriminatory 
                                                                             policy on its primary publicly accessible Internet homepage at all times 
Part I                                                                       during its tax year (excluding temporary outages due to website 
Relevant parts of Rev. Proc. 75-50, 1975-2 C.B. 587, are given below.        maintenance or technical problems) in a manner reasonably expected to 
The revenue procedure gives guidelines and recordkeeping                     be noticed by visitors to the homepage. The notice used to satisfy the 
requirements for determining whether private schools that are                publicity requirement under 1(a), above, is acceptable. A publicly 
recognized as exempt from tax have racially nondiscriminatory policies       accessible homepage is one that does not require a visitor to input 
toward their students.                                                       information, such as an email address or a username and password, to 
                                                                             access the homepage. Factors to be considered in determining whether 
Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, modified Rev. Proc. 75-50           a notice is reasonably expected to be noticed by visitors to the 
to provide a third method for a private school to satisfy the requirement    homepage include the size, color, and graphic treatment of the notice in 
in section 4.03.                                                             relation to other parts of the homepage, whether the notice is 
4.01 Organizational requirements. A school must include a statement          unavoidable, whether other parts of the homepage distract attention 
in its charter, bylaws, or other governing instrument, or in a resolution of from the notice, and whether the notice is visible without a visitor having 
its governing body, that it has a racially nondiscriminatory policy as to    to do anything other than simple scrolling on the homepage. A link on 
students and therefore doesn’t discriminate against applicants and           the homepage to another page where the notice appears, or a notice 
students on the basis of race, color, and national or ethnic origin.         that appears in a carousel or only by selecting a dropdown or by hover 
4.02 Statement of policy. Every school must include a statement of its       (mouseover) is not acceptable. If a school does not have its own 
racially nondiscriminatory policy as to students in all its brochures and    website, but it has webpages contained in a website, the school must 
catalogues dealing with student admissions, programs, and                    display a notice of its racially nondiscriminatory policy on its primary 
scholarships. A statement substantially similar to the Notice described      landing page within the website in a manner that satisfies all other 
in paragraph (a),  subsection 1, section 4.03, below, will be acceptable     requirements of this subsection 1(c) to use this publication method.
for this purpose. Further, every school must include a reference to its      Communication of a racially nondiscriminatory policy as to students 
racially nondiscriminatory policy in other written advertising that it uses  by a school to leaders of racial groups as the sole means of publicity 
as a means of informing prospective students of its programs. The            generally won’t be considered effective to make the policy known to all 
following references will be acceptable.                                     segments of the community.
The (name) school admits students of any race, color, and national or        2. The requirements of subsection 1, section 4.03, won’t apply when 
ethnic origin.                                                               one of the following paragraphs applies.
4.03 Publicity.The school must make its racially nondiscriminatory           a. If, for the preceding 3 years, the enrollment of a parochial or other 
policy known to all segments of the general community served by the          church-related school consists of students at least 75% of whom are 
school.                                                                      members of the sponsoring religious denomination or unit, the school 
1. The school must use one of the following three methods to satisfy         may make known its racially nondiscriminatory policy in whatever 
this requirement.                                                            newspapers or circulars the religious denomination or unit utilizes in the 
                                                                             communities from which the students are drawn. These newspapers 
a. The school may publish a notice of its racially nondiscriminatory         and circulars may be those distributed by a particular religious 
policy in a newspaper of general circulation that serves all racial          denomination or unit or by an association that represents a number of 
segments of the community. This publication must be repeated at least        religious organizations of the same denomination. If, however, the 
once annually during the period of the school’s solicitation for students    school advertises in newspapers of general circulation in the community 
or, in the absence of a solicitation program, during the school’s            or communities from which its students are drawn and paragraphs (b) 
registration period. Where more than one community is served by a            and (c) of this subsection aren’t applicable to it, then it must comply 
school, the school may publish its notice in those newspapers that are       with paragraph (a), subsection 1, section 4.03.
reasonably likely to be read by all racial segments of the communities

Schedule E (Form 990) 2021                                                                                                                        Page 4
 b. If a school customarily draws a substantial percentage of its           4.06 Certification. An individual authorized to take official action on 
students nationwide, worldwide, or from a large geographic section or       behalf of a school that claims to be racially nondiscriminatory as to 
sections of the United States and follows a racially nondiscriminatory      students is required to certify annually, under penalties of perjury, that to 
policy as to students, the publicity requirement may be satisfied by        the best of his or her knowledge and belief the school has satisfied the 
complying with section 4.02, earlier. Such a school may demonstrate         applicable requirements of sections 4.01 through 4.05, Rev. Proc. 
that it follows a racially nondiscriminatory policy within the meaning of   75-50, as modified by Rev. Proc. 2019-22, 2019-22 I.R.B. 1260. This 
the preceding sentence either by showing that it currently enrolls          certification is line 7, Schedule E.
students of racial minority groups in meaningful numbers or, when           4.07 Faculty and staff. The existence of a racially discriminatory policy 
minority students are not enrolled in meaningful numbers, that its          for employment of faculty and administrative staff is indicative of a 
promotional activities and recruiting efforts in each geographic area       racially discriminatory policy as to students. On the other hand, the 
were reasonably designed to inform students of all racial segments in       absence of racial discrimination in employment of faculty and 
the general communities within the area of the availability of the school.  administrative staff is indicative of a racially nondiscriminatory policy as 
The question whether a school satisfies the preceding sentence will be      to students.
determined on the basis of the facts and circumstances of each case.
                                                                            7.01 Specific records. Except as provided in section 7.03, each exempt 
c. If a school customarily draws its students from local communities        private school must maintain for a minimum period of 3 years, beginning 
and follows a racially nondiscriminatory policy as to students, the         with the year after the year of compilation or acquisition, the following 
publicity requirement may be satisfied by complying with section 4.02,      records for the use of the IRS on proper request.
earlier.Such a school may demonstrate that it follows a racially 
nondiscriminatory policy within the meaning of the preceding sentence       1. Records indicating the racial composition of the student body, 
by showing that it currently enrolls students of racial minority groups in  faculty, and administrative staff for each academic year.
meaningful numbers. The question whether a school satisfies the             2. Records sufficient to document that scholarship and other financial 
preceding sentence will be determined on the basis of the facts and         assistance is awarded on a racially nondiscriminatory basis.
circumstances of each case. One of the facts and circumstances that         3. Copies of all brochures, catalogues, and advertising dealing with 
the IRS will consider is whether the school’s promotional activities and    student admissions, programs, and scholarships. Schools advertising 
recruiting efforts in each area were reasonably designed to inform          nationally or in a large geographic segment or segments of the United 
students of all racial segments in the general communities within the       States need only maintain a record sufficient to indicate when and in 
area of the availability of the school. The IRS recognizes that the failure which publications their advertisements were placed.
by a school drawing its students from local communities to enroll racial 
minority group students may not necessarily indicate the absence of a       4. Copies of all materials used by or on behalf of the school to solicit 
racially nondiscriminatory policy as to students when there are relatively  contributions.
few or no such students in these communities. Actual enrollment is,         7.02 Limitation.
however, a meaningful indication of a racially nondiscriminatory policy in  1. For purposes of section 7.01, the racial composition of the student 
a community in which a public school or schools became subject to a         body, faculty, and administrative staff may be an estimate based on the 
desegregation order of a federal court or otherwise expressly became        best information readily available to the school, without requiring 
obligated to implement a desegregation plan under the terms of any          student applicants, students, faculty, or administrative staff to submit 
written contract or other commitment to which any federal agency was a      information to the school that the school otherwise doesn’t require. For 
party.                                                                      each academic year, however, a record of the method by which racial 
The IRS encourages schools to satisfy the publicity requirement by          composition is determined must be maintained.
the methods described in subsection 1, section 4.03, regardless of          2. The IRS doesn’t require that a school release personally identifiable 
whether a school considers itself within subsection 2, because it           records or personal information contained therein except in accordance 
believes these methods to be the most effective to make known a             with the requirements of the Family Educational Rights and Privacy Act 
school’s racially nondiscriminatory policy. It’s each school’s              of 1974, 20 U.S.C. section 1232g (1974). Similarly, the IRS doesn’t 
responsibility to determine whether paragraph (a), (b), or (c), subsection  require a school to keep records the maintenance of which is prohibited 
2, applies to it. On audit, a school must be prepared to demonstrate that   under state or federal law.
the failure to publish its racially nondiscriminatory policy in accordance 
with subsection 1, section 4.03, was justified by the application to it of  7.03 Exceptions. The records described in section 7.01 need not be 
paragraph (a), (b), or (c), subsection 2. Further, a school must be         independently maintained for IRS use if:
prepared to demonstrate that it has publicly disavowed or repudiated        1. Substantially the same information that each of these records 
any statements purported to have been made on its behalf (after             would provide has been included in a report or reports filed in 
November 6, 1975) that are contrary to its publicity of a racially          accordance with law with an agency or agencies of federal, state, or 
nondiscriminatory policy as to students, to the extent that the school or   local government, and this information is current within 1 year; and
its principal official were aware of such statements.                       2. The school maintains copies of these reports from which this 
4.04 Facilities and programs. A school must be able to show that all of     information is readily obtainable. Records described in section 7.01 
its programs and facilities are operated in a racially nondiscriminatory    providing information not included in reports filed with an agency or 
manner.                                                                     agencies must be maintained by the school for IRS use.
4.05 Scholarship and loan programs.As a general rule, all scholarship       7.04 Failure to maintain records. Failure to maintain or to produce, 
or other comparable benefits available for use at any school must be        upon the proper request, the required records and information will 
offered on a racially nondiscriminatory basis. Their availability on this   create a presumption that the organization has failed to comply with 
basis must be known throughout the general community being served           these guidelines.
by the school and should be referred to in the publicity required by this 
section in order for that school to be considered racially                  Part II. Supplemental Information
nondiscriminatory as to students. Scholarships and loans that are made      Use Part II to provide the narrative explanations required, if applicable, 
pursuant to financial assistance programs favoring members of one or        to supplement responses to Part I, lines 3, 4d, 5h, 6b, and 7. Part II may 
more racial minority groups that are designed to promote a school’s         also be used to supplement other responses to questions on Schedule 
racially nondiscriminatory policy won’t adversely affect the school’s       E (Form 990). In Part II, identify the specific line number that each 
exempt status.                                                              response supports, in the order in which those lines appear on Schedule 
Financial assistance programs favoring members of one or more               E (Form 990). Part II can be duplicated if more space is needed.
racial groups that don’t significantly derogate from the school’s racially 
nondiscriminatory policy similarly won’t adversely affect the school’s 
exempt status.