Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax

What is 5578?

Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, is how certain private schools certify each year that they operate a racially nondiscriminatory policy as to students, a condition of keeping tax-exempt status under longstanding IRS guidance.

Schools that file Form 990 or 990-EZ generally make this certification on Schedule E of that return instead, so Form 5578 is mainly used by schools that do not file an annual information return, such as many church-affiliated schools.

Who files 5578?

• Tax-exempt private schools that are not required to file Form 990 or 990-EZ, including many church-operated schools
• Central organizations certifying on behalf of schools covered by a group exemption
• Preschools through universities that qualify as private schools under the applicable IRS guidance
• Organizations that operate a school as an activity, when the school is not covered by a filed Form 990 Schedule E

How to fill out 5578

1. Enter the name, address, and EIN of the organization that operates the school, and the school’s own details if they differ.
2. If the certification is filed by a central organization for a group of schools, identify the group exemption information.
3. Read the certification statement and confirm the school maintains a racially nondiscriminatory policy as to students.
4. Have an authorized officer sign and date the certification, then download the completed PDF.
5. File it annually by the deadline in the current instructions, generally tied to the organization’s accounting period; check irs.gov for the exact due date and mailing address.