990 Schedule E Schools

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

SCHEDULE E
(Form 990)
(Rev. December 2024)
Department of the Treasury
Internal Revenue Service

Schools
OMB No. 1545-0047

Complete if the organization answered “Yes” on Form 990, Part IV, line 13, or
Form 990-EZ, Part VI, line 48.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

Open to Public
Inspection

Employer identification number

Name of the organization

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 12, 2024
DO NOT FILE
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? . . . . . . . . . . . .

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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Has the organization publicized its racially nondiscriminatory policy on its primary publicly accessible Internet
homepage at all times during its tax year in a manner reasonably expected to be noticed by visitors to the
homepage, or 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

1

2

3

4

Does the organization maintain the following:
a Records indicating the racial composition of the student body, faculty, and administrative staff? . . . . .
b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory
basis? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing
with student admissions, programs, and scholarships? . . . . . . . . . . . . . . . . . . .
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.

5

4a

4b
4c
4d

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5g

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

5h

a

g Athletic programs?
h

6a Does the organization receive any financial aid or assistance from a governmental agency? . . . . . .
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 in Part II.
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, as modified by Rev. Proc. 2019-22, 2019-22 I.R.B. 1260, covering
racial nondiscrimination? If “No,” explain in Part II . . . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50085D

6a
6b

7

Schedule E (Form 990) (Rev. 12-2024)

Page 2
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.

Schedule E (Form 990) (Rev. 12-2024)

Part II

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 12, 2024
DO NOT FILE

Schedule E (Form 990) (Rev. 12-2024)