How to Fill Out and File Form 5578: Racial Nondiscrimination Certification

To file Form 5578, an authorized official of a 501(c)(3) that runs a private school signs the one-page certification confirming the school met every requirement of Revenue Procedure 75-50 for the year, then mails it to the IRS Service Center in Ogden, Utah, by the 15th day of the 5th month after the school’s accounting period closes. For calendar-year filers, that is May 15. The form only applies if the organization is not filing Form 990 or Form 990-EZ, since those returns carry the same certification on Schedule E.¹

Confirm Form 5578 Is the Right Form for You

Every 501(c)(3) that operates, supervises, or controls a private school owes the IRS an annual racial-nondiscrimination certification. The form depends on what else you file. Organizations that submit Form 990 or Form 990-EZ, either on their own or in a group return, certify on Schedule E of that return and do not file Form 5578. Form 5578 exists for the schools that fall outside those filings.¹

In practice, that means church-operated schools most often. Churches and their integrated auxiliaries are not required to file Form 990, so a K–12 school run by a church usually has no other return on which to place Schedule E. Organizations that file only Form 990-N, the electronic postcard, also file Form 5578. “Private school” here covers primary, secondary, preparatory, high school, college, and university programs, whether the school is a standalone entity or an activity inside a larger exempt organization.¹

One boundary. A seminary or similar institution that primarily teaches religious subjects to train students for the ministry may be classified as a religious organization rather than an educational one, in which case the certification requirements may not apply.

Verify the Five Rev. Proc. 75-50 Requirements Before You Sign

The signature line is a sworn statement, under penalty of perjury, that the school satisfied sections 4.01 through 4.05 of Revenue Procedure 75-50 for the tax year covered.¹ Walk through each one before you put pen to paper.

Section 4.01 — Governing documents. The charter, bylaws, or other governing instrument, or a formal resolution of the governing body, must state that the school has a racially nondiscriminatory policy as to students and does not discriminate on the basis of race, color, or national or ethnic origin.²
Section 4.02 — Printed materials. Every brochure and catalog dealing with admissions, programs, or scholarships must include the nondiscrimination statement. Other written advertising directed at prospective students must at least reference the policy.
Section 4.03 — Community publicity. The policy must be made known to all racial segments of the community the school serves, using one of the three approved methods described below.
Section 4.04 — Operations. Programs and facilities must actually operate on a nondiscriminatory basis, not simply say so on paper.
Section 4.05 — Financial aid. Scholarships, loans, and comparable financial benefits must be offered without regard to race, and their availability must be publicized to the general community the school serves.²

If any item is missing, fix it before you sign. Add the statement to the bylaws, update the current admissions brochure, or post the notice on the website. The certification looks back at the year it covers, so gaps discovered late in the year are still gaps.

Choose a Publicity Method That Meets Section 4.03

Rev. Proc. 75-50 originally recognized two publicity methods. Rev. Proc. 2019-22 added a third, and the website option is the one most schools now rely on.

Website Posting

Under Rev. Proc. 2019-22, the school satisfies the publicity requirement by displaying the nondiscrimination notice on its primary publicly accessible internet homepage at all times during the tax year. The homepage must be reachable without a login, email address, or password.³

The IRS looks at whether the notice is reasonably expected to be noticed, based on size, color, and graphic treatment relative to the rest of the page, whether the notice is unavoidable, and whether a visitor can see it by scrolling. A link to a separate page carrying the notice does not count. Neither does a notice tucked inside a carousel, a dropdown, or a mouseover.³ If the school does not run its own site but has pages within a larger site, the notice must appear on the school’s primary landing page there.

Newspaper Publication

A newspaper notice must run at least once a year during the school’s student-solicitation period, in a paper of general circulation that reaches all racial segments of the community. The notice must occupy at least three column inches, with the heading in at least 12-point bold type and the body text in at least 8-point type.²

Broadcast Media

Radio or television broadcasts also work, provided the broadcast reaches all segments of the general community the school serves.

Fill Out the Form Line by Line

Once you’ve confirmed compliance, the paperwork is short. Form 5578 is a single page.

Lines 1a and 1b. The full legal name of the organization that operates, supervises, or controls the school, its mailing address, and its Employer Identification Number.
Line 2. The accounting period the certification covers. For most filers, January 1 through December 31.
Line 3a. The name of the school. If the school is the same entity named on Line 1a, enter “Same.” If the organization runs more than one school, enter “See Attached” and attach a list showing each school’s name, complete address including ZIP code, and EIN.¹
Line 3b. The school’s EIN, if separate from the parent organization’s.
Signature block. An individual with authority to act on the school’s behalf signs and dates the form, prints their name, and lists their title. The signature is made under penalties of perjury.¹

The form does not list acceptable titles. What matters is genuine authority to act for the school. A head of school, principal, board president, or pastor of a sponsoring church would typically qualify.

Filing on Behalf of Multiple Schools

A central or parent organization can file one Form 5578 covering all subordinate schools, but only if it maintains enough control over each school to ensure the school actually follows a nondiscriminatory policy.¹ For a group filing, enter “See Attached” on Line 3a and attach a list of every school’s name, full address, and EIN. An authorized official of the central organization signs.

Group filing is convenient for denominations and associations, but the signer is personally certifying that every school on the list met all five sections of Rev. Proc. 75-50 for the year in question. Verify compliance school by school before signing one form for many.

Deadline, Mailing Address, and Extensions

Form 5578 is due by the 15th day of the 5th month after the end of the organization’s accounting period. Calendar-year filers file by May 15. If that date falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day.¹

Mail the completed form to:

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0027¹

There is no electronic filing option. Send it by mail and keep a copy. Certified mail or a private delivery service accepted by the IRS gives you a dated proof of mailing, which matters if the IRS later questions timeliness.

Form 8868, the standard extension request for exempt-organization returns, does not list Form 5578 among the forms it covers.⁴ Plan on the original due date. There is no routine extension mechanism.

Records You Must Keep Behind the Certification

The signature is only as good as the records supporting it. Rev. Proc. 75-50 requires each exempt private school to keep the following for at least three years after the year of compilation:²

Records showing the racial composition of the student body, faculty, and administrative staff for each academic year. A reasonable estimate based on the best available information is acceptable, and the school does not have to require self-identification, but the method used to reach the estimate must itself be documented.
Documentation showing that scholarships and other financial aid are awarded on a nondiscriminatory basis.

Failing to keep these records, or refusing to produce them when the IRS asks, creates a presumption that the school has not complied with the guidelines. That presumption can prompt an examination and, ultimately, revocation of exempt status.

What Happens If You Don’t File

A school that skips Form 5578, or the equivalent Schedule E certification, risks losing its 501(c)(3) status. The Supreme Court held in Bob Jones University v. United States that racially discriminatory private schools cannot qualify as tax-exempt charitable organizations, because racial discrimination in education is contrary to established public policy.⁵ The annual certification is how the IRS monitors compliance.

Revocation carries real consequences. The organization becomes subject to federal income tax, donors lose the ability to deduct contributions, and reinstatement means going back through the Form 1023 application and demonstrating compliance again. The annual filing is a small task next to those costs, so treat May 15, or whichever date matches your fiscal year, as a hard tax deadline.

1
Internal Revenue Service. Form 5578 – Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax
2
Internal Revenue Service. Rev. Proc. 75-50
3
Internal Revenue Service. Rev. Proc. 2019-22
4
Internal Revenue Service. About Form 8868, Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans
5
Legal Information Institute. Bob Jones University v. United States, 461 U.S. 574