IRS Makes Update to Private School Nondiscrimination Policy Disclosure Requirement

The IRS has released Revenue Procedure 2019-22 which adds a third method for private schools to disclose its racially nondiscriminatory policy.

For a private school to be recognized as exempt under section 501(a) as described in section 501(c)(3) of the Internal Revenue Code, it must adopt a racially nondiscriminatory policy regarding students, and operate in a bona fide manner in accordance with that policy.

Previously, Revenue Procedure 75-50 outlined two ways for schools to disclose the policy:

  1. 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.
  2. Broadcast media to publicize its racially nondiscriminatory policy, provided that the means by which the policy is communicated is reasonably expected to be effective.

The Revenue Procedure 2019-22 now modifies Revenue Procedure 75-50, adding:

“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 notice must:

  • Be on the homepage where a viewer should not have to click to another page
  • Not require a visitor to enter information such as email or username
  • Not be at a reduced font or color change
  • NOT be in the form of 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)

The updated Revenue Procedure went into effect on May 28, 2019, so schools can use this new method immediately.


For any questions with regards to the nondisclosure policy requirement for private schools, feel free to reach out to a Sax advisor at (973) 472-6250.