Schedule E (Form 990) – Private School IRS Certification 2026

Schedule E (Form 990) – Schools and Racial Nondiscrimination Policy

Last reviewed: 2025-10-26

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Schedule E is used by nonprofit organizations that operate private schools to certify compliance with the IRS policy on racial nondiscrimination. This schedule is a required attachment for any educational institution filing Form 990 or 990-EZ that has students enrolled. Its purpose is to ensure schools operate in accordance with the tax-exempt requirements under IRS Revenue Procedure 75-50.

Before completing Schedule E, confirm the following:

Your school has a publicized nondiscrimination policy available to parents and students.

The policy is included in admissions materials and/or posted on the school’s website or physical premises.

The school does not discriminate on the basis of race, color, or national origin in admissions, employment, or services.

Schools
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 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? If you answered “No” to any of the above, please explain. If you need more space, use Part II.	4d
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? If you answered “Yes” to any of the above, please explain. If you need more space, use Part II.	5h
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? If you answered “Yes” on either line 6a or line 6b, explain on Part II.	6b
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
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).

Schools

Part I

YES

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?

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?

Has the organization publicized its racially nondiscriminatory policy 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

Does the organization maintain the following?

Records indicating the racial composition of the student body, faculty, and administrative staff?

Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis?

Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships?

Copies of all material used by the organization or on its behalf to solicit contributions?
If you answered “No” to any of the above, please explain. If you need more space, use Part II.

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

Students’ rights or privileges?

Admissions policies?

Employment of faculty or administrative staff?

Scholarships or other financial assistance?

Educational policies?

Use of facilities?

Athletic programs?

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

Does the organization receive any financial aid or assistance from a governmental agency?

Has the organization’s right to such aid ever been revoked or suspended?
If you answered “Yes” on either line 6a or line 6b, explain on Part II.

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

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).

Certification via Schedule E is not optional—failure to maintain a racially nondiscriminatory policy can jeopardize an organization’s tax-exempt status. Schools must be able to provide evidence of policy publication and adherence to nondiscriminatory practices in all operations. This includes admissions criteria, faculty hiring, scholarship programs, and extracurricular participation.

Last reviewed: 2025-10-26: If you believe this form requires an update, please contact us.

Organizations that fail to complete Schedule E when required may face IRS examination or removal of tax-exempt recognition. Keep internal documentation and copies of printed materials or website postings that clearly display the required nondiscrimination language. For official requirements and language samples, consult Revenue Procedure 75-50.

You can also test your private school’s Schedule E responses using our Schedule E Calculator.

Frequently Asked Questions

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Start with Form 3800 and then reflect the credit here.

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Important Notes

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