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Nondiscrimination Statement required of churches with private schools

If there is a private school associated with your church that is exempt under 501(c)(3) of the Internal Revenue Code,  then Revenue Procedure 75-50 (Rev. Proc.) requires that the school have a racially nondiscriminatory policy as to its students.

This Rev. Proc. further requires that the school make an annual nondiscrimination statement in a local newspaper and/or radio.  The statement should be made in a forum that potential students and their parents would use; that is you should post your nondiscrimination statement in a place that you’d expect your potential students to frequent.

The Rev. Proc. gives specific wording, type and size of font for an acceptable notice.  Additionally, the Rev. Proc. also provides the record keeping requirements related to racial composition of the student body, faculty and administrative staff for each academic year, brochures, catalogues and advertising dealing with student admissions, programs, scholarships and other financial assistance awarded on a racially nondiscriminatory basis.

Failure to follow this guidance will result in loss of tax exempt status for the school.

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