Effective May 28, 2019, a section 501(c)(3) tax-exempt private school can satisfy its obligation to publicize its racially nondiscriminatory policy by posting the policy on its website.
Released on May 7, 2019, Rev. Proc. 2019-22 updates Rev. Proc. 75-50 by providing a third method for publicizing the school’s nondiscriminatory policy. The 1975 revenue procedure sets forth guidelines and recordkeeping requirements for determining whether section 501(c)(3) tax-exempt private schools have racially nondiscriminatory policies as to students. Section 4.03 requires a school to make its racially nondiscriminatory policy known to all segments of the general community served by the school using one of two methods:
- Publish at least annually a notice of its racially nondiscriminatory policy in a newspaper of general circulation that serves all racial segments of the community; or
- Use the broadcast media to publicize its racially nondiscriminatory policy if this use makes such nondiscriminatory policy known to all segments of the general community the school serves.
Rev. Proc. 2019-22 adds a third alternative, which allows a school to display a notice of its racially nondiscriminatory policy on its primary publicly accessible homepage at all times during its taxable year in a manner reasonably expected to be noticed by visitors to the homepage. A link on the homepage to another page where the notice appears, or a notice that appears in a carousel or only by selecting a dropdown or by hover, is not acceptable.