rp-19-22.pdf

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26 CFR 601.201: Rulings and determination letters.
(Also: Part I, § 501; 1.501(c)(3)-1.)

Rev. Proc. 2019-22

SECTION 1. PURPOSE
This revenue procedure modifies Revenue Procedure 75-50, 1975-2 C.B. 587, to
reflect technological advances since its publication and provides a third method for a
private school to satisfy the requirement contained in section 4.03 of the revenue
procedure by using its Internet website to publicize the school’s racially
nondiscriminatory policy as to students.
SECTION 2. BACKGROUND
.01 Revenue Procedure 75-50 sets forth guidelines and recordkeeping requirements
for determining whether a private school, which is applying to be or currently recognized
as exempt from federal income tax under section 501(a) and described in section
501(c)(3) of the Internal Revenue Code, has adopted a racially nondiscriminatory policy
regarding students and operates in a bona fide manner in accordance with that policy.
Section 4.03 of Revenue Procedure 75-50 requires a private school to make its racially

nondiscriminatory policy known to all segments of the general community served by the
school in one of two ways. Subsection 1(a) of section 4.03 permits a school to satisfy
this publicity requirement by publishing, at least once annually, a notice of its racially
nondiscriminatory policy in a newspaper of general circulation that serves all racial
segments of the community. Subsection 1(b) of section 4.03 permits a school to use
the broadcast media to publicize its racially nondiscriminatory policy, provided that the
means by which the policy is communicated is reasonably expected to be effective.
.02 The purpose of the publicity requirement in section 4.03 of Revenue Procedure
75-50 is for a private school to make its racially nondiscriminatory policy as to students
known to all segments of the general community served by the school. Because of
technological advances since the publication of Revenue Procedure 75-50, including
the advent and widespread use of the Internet, in many cases a school can accomplish
the purpose of the publicity requirement by using its Internet website.
SECTION 3. MODIFICATIONS TO REVENUE PROCEDURE 75-50
.01 Subsection 1 of section 4.03 is modified to read as follows:
1 The school must use one of the following three methods to satisfy this
requirement:
.02 Section 4.03 is modified by adding new subsection 1(c) to read as follows:
(c) The school may display a notice of its racially nondiscriminatory policy on
its primary publicly accessible Internet homepage at all times during its taxable
year (excluding temporary outages due to website maintenance or technical
problems) in a manner reasonably expected to be noticed by visitors to the

homepage. The following notice, which is identical to the notice that may be
used to satisfy the publicity requirement using a newspaper of general circulation
that serves all racial segments of the community, is acceptable:

NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS
The M school admits students of any race, color, national and ethnic origin to all
the rights, privileges, programs, and activities generally accorded or made
available to students at the school. It does not discriminate on the basis of race,
color, national and ethnic origin in administration of its educational policies,
admissions policies, scholarship and loan programs, and athletic and other
school-administered programs.

A publicly accessible homepage is one that does not require a visitor to input
information, such as an email address or a username and password, to access
the homepage. Factors to be considered in determining whether a notice is
reasonably expected to be noticed by visitors to the homepage include the size,
color, and graphic treatment of the notice in relation to other parts of the
homepage, whether the notice is unavoidable, whether other parts of the
homepage distract attention from the notice, and whether the notice is visible
without a visitor having to do anything other than simple scrolling on 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 (mouseover) is not acceptable. If a school does not have its own website,
but it has webpages contained in a website, the school must display a notice of
its racially nondiscriminatory policy on its primary landing page within the website

in a manner that satisfies all other requirements of this subsection 1(c) to use this
publication method.
SECTION 4. EFFECT ON OTHER DOCUMENTS
Rev. Proc. 75-50 is modified.
SECTION 5. EFFECTIVE DATE
This revenue procedure is effective May 28, 2019.
SECTION 6. DRAFTING INFORMATION
The principal author of this revenue procedure is Matthew Giuliano of the Office of
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment
Taxes). For further information regarding this revenue procedure contact Mr. Giuliano
at (202) 317-4086 (not a toll free call).