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Form 5578: Annual Certificate of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax
Treasury IRS Form 5578 is the Annual Certificate of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, used by organizations that do not file Form 990 or Form 990-EZ. It must be filed annually by May 15th for calendar-year filers.
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IRS Form 5578 - Annual Certificate of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax
Treasury IRS Form 5578 is the Annual Certificate of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, used by organizations that do not file Form 990 or Form 990-EZ. It must be filed annually by May 15th for calendar-year filers.
Risk Radar
Scan points- 1Filing without an authorized signature certifying under penalties of perjury voids the annual certification.
- 2Filing without certifying under penalties of perjury as required by Section 4.06 of Rev. Proc. 75-50.
- 3Listing a school name in 3a but failing to provide its complete address and EIN.
- 4Not updating the period dates (beginning/ending) on Form 5578 to reflect the current taxable year.
- 5Failing to write 'Same' when the organization in 1a matches the central organization listed in 2c.
Plain English
This form allows a private school to certify to the IRS that it does not discriminate racially in its operations. Organizations use this document to prove they meet certain requirements needed to keep their federal income tax exemption status active. The certification must be filed annually with the Treasury Department.
Submission Date
- Filing date: 2019-12-06 22:10:39
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when an organization claims exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code and operates, supervises, or controls a private school(s).
- Do not use it when the organization is required to file Form 990 or Form 990-EZ, as the certification must be made on Schedule E of those respective forms.
- Check Form 990/Form 990-EZ instead when your organization files one of those primary return types.
Form selector
Use this form or another form?
Organization is filing Form 990
The certification must be made on this schedule, not on Form 5578 itself.
✓ Check Section 4.06 of Rev. Proc. 75-50.
Organization is filing Form 990-EZ
The certification must be made on this schedule, not on Form 5578 itself.
✓ Check Section 4.06 of Rev. Proc. 75-50.
Organization has multiple schools
All school names, complete addresses, and EINs must be listed separately.
✓ Ensure the attached list is comprehensive.
Deadline or filing window
The deadline is set by the organization's accounting period end date. Generally, a filing must be submitted annually by May 15th if the school uses a calendar year. If the due date falls on a Saturday, Sunday, or legal holiday, the form must be filed on the next business day.
Checklist
What you need before filling it out
Organization Name (1a)
Full legal name of organization operating/supervising/controlling school(s) · Form 5578, Part 1a
Employer ID Number (1b)
The EIN for the organization listed in 1a. · Form 5578, Part 1b
School Name(s) (3a)
Name of each school; write 'See Attached' if there is more than one. · Form 5578, Part 3a
Filing Deadline
The 15th day of the 5th month after the organization’s accounting period ends (May 15th for calendar-year filers). · Form 5578, Part 2
Publicity Requirement
Policy must be publicized on the primary publicly accessible Internet homepage at all times during the taxable year. · Form 5578, Page 2
Before you submit
- 1Verify that the period beginning and ending dates are correctly filled out (Form 5578, Part 1).
- 2Confirm the name in Field 1a matches the organization's official records.
- 3Ensure the Employer Identification Number in Field 1b is accurate.
- 4If applicable, confirm the Group Exemption Number (2c) is listed correctly for the central organization.
- 5Verify that all school names and their corresponding addresses/EINs are accurately listed or attached (Field 3a).
- 6Confirm the certification states that the school does not discriminate on the basis of race, color, national and ethnic origin in administration, admissions, scholarship/loan programs, and athletic programs.
- 7Check that the form is signed by an authorized individual under penalties of perjury.
How to file this form
- 1Complete all required fields on Form 5578, including the name(s) of the school(s), organization details, and period dates.
- 2If there are multiple schools, attach a complete list detailing each school's name, full address, and EIN to the form.
- 3Sign the certification section of Form 5578 under penalties of perjury, certifying that the required nondiscrimination standards have been met.
- 4Mail Form 5578 to the Department of the Treasury Internal Revenue Service Center at Ogden, UT 84201-0027.
- 5Keep a copy of the completed and signed Form 5578 for your records.
Known limitations
- 1The form applies to organizations that operate, supervise, and/or control a private school(s) and claim exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code.
- 2If an organization is required to file Form 990 or Form 990-EZ, the certification must be made on Schedule E (Form 990 or 990-EZ), rather than on Form 5578.
- 3The form certifies that the school does not discriminate based on race, color, national and ethnic origin in administration of educational policies, admissions, scholarship/loan programs, and athletic/other school-administered programs.
Field map
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General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision November 2019 (Rev. 11-2019). The form directs users to www.irs.gov/Form5578 for the latest information, noting recent changes via Rev. Proc. 2019-22 and modified Rev. Proc. 75-50.
What changed or needs a fresh check
- Edition date — confirm the revision reads November 2019.
- Fee — Not stated in the official source.
- Mailing address — confirm Center Ogden, UT 84201-0027.
- Signature — ensure it is signed by an individual authorized to take official action on behalf of the school.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 5578.
- 2The certification must be filed annually for the period beginning on the date listed in box 1a and ending on the date listed in box 1a.
- 3If filing under Rev. Proc. 75-50, the due date is the 15th day of the 5th month after the organization’s accounting period ends (May 15th for a calendar-year filer).
- 4If the due date falls on a Saturday, Sunday, or legal holiday, file Form 5578 on the next business day.
Sources
- SRCInstructions p.1 — Form 5578 is the Annual Certificate of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax.
- SRCInstructions p.2 — Organizations required to file Form 990 or Form 990-EZ must make the certification on Schedule E, not this form.
- SRCInstructions p.2 — The filing deadline under Rev. Proc. 75-50 is annually by the 15th day of the 5th month after the organization’s accounting period ends (May 15th for a calendar-year filer).
- SRCInstructions p.2 — A business day is any day that isn’t a Saturday, Sunday, or legal holiday.
- SRCInstructions p.2 — The form certifies nondiscrimination in administration of educational policies, admissions, scholarship/loan programs, and athletic and other school-administered programs.
- SRCInstructions p.3 — Financial assistance programs favoring one or more racial groups are acceptable if they do not significantly derogate from the racially nondiscriminatory policy.
Common confusion points
Who must file this form?
Every organization that claims exemption from federal income tax under section 501(c)(3) and operates, supervises, or controls a private school(s).
When is the deadline to file Form 5578?
Under Rev. Proc. 75-50, it must be filed annually by the 15th day of the 5th month after the organization’s accounting period ends.
What if my school has a group exemption number (GEN)?
A central organization with a GEN must file this form to certify its own and its covered subordinates' racial nondiscrimination status.
Does this apply even if we have minor financial aid favoring one race?
Yes, provided the financial assistance programs do not significantly derogate from the school’s racially nondiscriminatory policy.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The organization may need to file this form annually under Rev. Proc. 2019-22, which modified Rev. Proc. 75-50.
Questions about IRS Form 5578
What is IRS Form 5578 used for?
This form allows a private school to certify to the IRS that it does not discriminate racially in its operations. Organizations use this document to prove they meet certain requirements needed to keep their federal income tax exemption status active. The certification must be filed annually with the Treasury Department.
Who must file IRS Form 5578?
Every organization that claims exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code and operates, supervises, or controls a private school(s) must file Form 5578.
What information does IRS Form 5578 require?
The form collects details such as the Name of organization (1a), its Employer identification number (1b), and the Name of school(s) (3a). It also records information about any central organization holding group exemption letters (2a, 2c).
When is IRS Form 5578 due?
A certification must be filed annually by the 15th day of the 5th month after the organization’s accounting period ends. For a calendar-year filer, this means filing by May 15th.
Where do I file IRS Form 5578?
Mail Form 5578 to the Department of the Treasury Internal Revenue Service Center in Ogden, UT 84201-0027. The instructions also note that future developments can be found on www.irs.gov/Form5578.
How do I complete IRS Form 5578?
The organization must complete all required fields, including providing details for each school listed in 3a. An individual authorized to take official action on behalf of the school must sign and certify annually under penalties of perjury that the school has met the requirements.
What happens if IRS Form 5578 is filed incorrectly?
Failing to certify annually under penalties of perjury means the school may not satisfy the applicable requirements of sections 4.01 through 4.05 of Rev. Proc. 75-50.
Who must file this form?
Every organization that claims exemption from federal income tax under section 501(c)(3) and operates, supervises, or controls a private school(s).
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