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Form 5578: Annual Certificate of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax
IRS Form 5578 is the Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax. It must be filed by 501(c)(3) organizations that operate private schools, with the deadline of May 15 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
IRS Form 5578 is the Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax. It must be filed by 501(c)(3) organizations that operate private schools, with the deadline of May 15 for calendar‑year filers.
Risk Radar
Scan points- 1Submitting a false certification exposes the filer to perjury penalties.
- 2Filing Form 5578 when the organization is required to use Schedule E on Form 990 or 990‑EZ.
- 3Leaving line 1b (Employer Identification Number) blank or incorrect.
- 4Omitting the four‑digit group exemption number (GEN) when a central organization applies.
- 5Failing to sign the certification, leaving the form unsigned.
Plain English
Form 5578 tells the IRS that a tax‑exempt private school follows the government’s rule against racial discrimination. The school’s governing organization fills out basic contact info, the school’s name and address, and signs a statement under penalty of perjury. The filing is required each year.
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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What this form is for
- Use this form when a 501(c)(3) organization that operates, supervises, or controls a private school does not file Form 990 or Form 990‑EZ.
- Do not use it when the organization is required to file Form 990 or Form 990‑EZ.
- Check Schedule E (Form 990 or 990‑EZ) instead when the organization must file Form 990 or Form 990‑EZ.
Form selector
Use this form or another form?
Organization files Form 990 (full return)
Certification must be attached on Schedule E of Form 990, not on Form 5578
✓ Confirm Schedule E is included with Form 990
Organization files Form 990‑EZ (short return)
Certification must be attached on Schedule E of Form 990‑EZ, not on Form 5578
✓ Verify Schedule E is attached to Form 990‑EZ
Organization has a central organization with a group exemption number
Certification is filed on Schedule E of Form 990 for the central organization’s covered subordinates
✓ Ensure the GEN is entered on Schedule E
Deadline or filing window
The filing window opens when the organization’s accounting period ends. The certification must be filed by the 15th day of the 5th month after that period (May 15 for calendar‑year filers). If the due date lands on a Saturday, Sunday, or legal holiday, the deadline shifts to the next business day. No automatic extension is provided.
Checklist
What you need before filling it out
1a Name of organization
Organization's legal name · Form line 1a
1b Employer identification number
EIN document · Form line 1b
3a Name of school
School's legal name · Form line 3a
Certification statement (Section 4.06)
Signed statement under penalties of perjury · Section 4.06 text
2c Group exemption number
GEN issued by IRS · Form line 2c
Before you submit
- 1Verify the organization’s name is entered correctly on line 1a
- 2Enter the correct employer identification number on line 1b
- 3Confirm the period beginning and ending dates are filled in
- 4Provide the school’s name and address on line 3a
- 5If a central organization applies, complete lines 2a‑2c with accurate information
- 6Certify the statement under penalties of perjury
- 7Sign the form in the designated signature area
- 8Mail the completed form to the IRS Center in Ogden, UT
- 9Retain a copy of the signed form for your records
How to file this form
- 1Complete the organization’s name and address on line 1a
- 2Enter the organization’s EIN on line 1b
- 3Provide the school’s name and address on line 3a
- 4If applicable, fill in the central organization’s name, address, EIN, and group exemption number on lines 2a‑2c
- 5Certify the statement under penalties of perjury
- 6Sign the form
- 7Mail the completed form to the IRS Center in Ogden, UT
- 8Obtain a mailing receipt as proof of filing
Known limitations
- 1Form 5578 is for use by organizations that do not file Form 990 or Form 990‑EZ (Form p.1).
- 2Only organizations that claim exemption under section 501(c)(3) and operate private schools must file (Form p.2).
- 3If an organization is required to file Form 990 or Form 990‑EZ, the certification must be made on Schedule E of those returns, not on Form 5578 (Form p.2).
- 4A central organization with a group exemption number may file for its covered subordinates, but each school still must provide an annual certification (Form p.2).
Field map
Compact field-by-field guide
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.
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Fillable formOpen in Editor->Form 5578 (Rev. November 2019) is the current edition; the form directs users to www.irs.gov/Form5578 for the latest information and notes a new third method for satisfying the publicity requirement under Rev. Proc. 2019‑22.
What changed or needs a fresh check
- Edition date — confirm revision reads November 2019
- Fee — not stated in the official source
- Mailing address — confirm it matches Department of the Treasury IRS Center Ogden, UT 84201‑0027
- Signature — not stated in the official source
Quick Facts
Downloads
After you file
- 1After you mail Form 5578, keep the signed copy in your organization’s records for at least three years for audit reference.
- 2You should verify that the IRS acknowledgment arrives by the next business day after the due date, noting any discrepancies promptly.
- 3Before next year’s filing, you need to check the Treasury Department’s website for an updated Form 5578 edition, as instructions may change.
- 4If you receive a notice of deficiency, respond within the specified timeframe, attaching the original certification and any supporting documentation.
- 5You may also inform your state nonprofit regulator of the filing, since some jurisdictions require proof of federal racial nondiscrimination certification.
Sources
- SRCForm p.1 — Form 5578 is for use by organizations that do not file Form 990 or Form 990‑EZ.
- SRCForm p.2 — Every organization that claims exemption from federal income tax under section 501(c)(3) and operates a private school must file a certification of racial nondiscrimination.
- SRCForm p.2 — Organizations required to file Form 990 or Form 990‑EZ must make the certification on Schedule E of those returns, not on Form 5578.
- SRCForm p.2 — Certification must be filed annually by the 15th day of the 5th month after the organization’s accounting period ends (May 15 for calendar‑year filers).
- SRCForm p.2 — If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day.
- SRCForm p.2 — Mail Form 5578 to: Department of the Treasury Internal Revenue Service Center Ogden, UT 84201‑0027.
- SRCForm p.2 — Section 4.06 requires an individual authorized to take official action on behalf of a school to certify under penalties of perjury.
- SRCForm p.2 — An organization meets the requirement if it publicizes its racially nondiscriminatory policy on its primary publicly accessible Internet homepage at all times during its taxable year.
Common confusion points
Do I need to file Form 5578 if my organization files Form 990?
The source says organizations that file Form 990 must use Schedule E instead of this form.
→ Verify you are not filing Form 990; if you are, file the certification on Schedule E of Form 990.
Is Form 5578 required for non‑501(c)(3) tax‑exempt schools?
The source limits filing to organizations exempt under section 501(c)(3).
→ Confirm your exemption is under 501(c)(3); otherwise the form does not apply.
What is the filing deadline for a fiscal year ending June 30?
The source states the certification is due the 15th day of the 5th month after the accounting period ends.
→ Count five months from June 30; the due date is November 15 (or the next business day if a holiday).
What if the May 15 deadline falls on a weekend?
The source says to file on the next business day when the due date lands on Saturday, Sunday, or a legal holiday.
→ Check the calendar and submit on the following Monday (or next business day).
Where should I mail Form 5578?
The source provides the mailing address to the IRS Center in Ogden, UT.
→ Send the completed form to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201‑0027.
Who is authorized to sign the certification?
Section 4.06 requires an individual authorized to take official action on behalf of the school to certify under penalties of perjury.
→ Ensure the signer holds official authority for the school (e.g., principal, director).
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Questions about IRS Form 5578
What is IRS Form 5578 used for?
Form 5578 tells the IRS that a tax‑exempt private school follows the government’s rule against racial discrimination. The school’s governing organization fills out basic contact info, the school’s name and address, and signs a statement under penalty of perjury. The filing is required each year.
Who must file IRS Form 5578?
Every organization that claims exemption under section 501(c)(3) and operates, supervises, or controls a private school must file IRS Form 5578.
What information does IRS Form 5578 require?
The form collects the organization’s name, address, and EIN (line 1a‑1b), the central organization’s details and group exemption number (lines 2a‑2c), and the private school’s name and address (line 3a).
When is IRS Form 5578 due?
Form 5578 is due annually by the 15th day of the 5th month after the organization’s accounting period ends (May 15 for a calendar‑year filer). If that day falls on a weekend or legal holiday, the due date moves to the next business day.
Where do I file IRS Form 5578?
Mail the completed Form 5578 to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201‑0027.
How do I complete IRS Form 5578?
First, enter the organization’s name, address, and EIN on line 1a‑1b. Next, provide the central organization’s information and, if applicable, the four‑digit group exemption number on lines 2a‑2c. Then list each private school’s name and address on line 3a. Finally, an authorized individual signs the certification, confirming the information is true under penalty of perjury.
What happens if IRS Form 5578 is filed incorrectly?
A false certification subjects the signer to penalties of perjury under the Internal Revenue Code.
Do I need to file Form 5578 if my organization files Form 990?
The source says organizations that file Form 990 must use Schedule E instead of this form. Verify you are not filing Form 990; if you are, file the certification on Schedule E of Form 990.
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