990 Sch. E

Schools

Agency
IRS
Revision
Rev. December 2024
Fillable fields
42
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 990 Sch. E online
Page 1 of form 990 Sch. E

Schedule E (Form 990): Schools

Schedule E (Form 990) is the schedule an organization that files Form 990 or Form 990-EZ uses to report information on private schools. Its questions follow Rev. Proc. 75-50, as modified by Rev. Proc. 2019-22, which the instructions say gives guidelines and recordkeeping requirements for deciding whether tax-exempt private schools have racially nondiscriminatory policies toward their students.

The schedule is completed by the organization that runs the school, not by students or parents. The form says to complete it if the organization answered "Yes" on Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48, and to attach it to that return. Part I has seven questions about policy statements, publicity, records, discrimination by race, government aid and a certification. Part II holds the explanations.

The December 2024 revision is a continuous-use form: the instructions say to use it for tax year 2024 and later years until a superseding revision is issued. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Schedule E (Form 990)

Header

Name of the organization and its employer identification number. The header says "Attach to Form 990 or Form 990-EZ" and "Open to Public Inspection."

Lines 1 to 3: policy and publicity

Whether the racially nondiscriminatory policy is in the charter, bylaws or a governing body resolution, whether it appears in admissions brochures and catalogues, and how it was publicized, with a description or explanation on line 3.

Line 4: records

Four questions on records of racial composition of students, faculty and staff, scholarship records, copies of admissions materials, and copies of material used to solicit contributions.

Line 5: discrimination by race

Eight areas: students' rights or privileges, admissions, employment of faculty or staff, scholarships, educational policies, use of facilities, athletic programs and other extracurricular activities.

Lines 6 and 7: aid and certification

Line 6 asks about financial aid from a governmental agency and whether that right was ever revoked or suspended. Line 7 is the certification of compliance with sections 4.01 through 4.05 of Rev. Proc. 75-50.

Part II: Supplemental Information

Page 2 holds the explanations required by Part I, lines 3, 4d, 5h, 6b and 7, and any other additional information.

How to fill out Schedule E (Form 990)

  1. 1

    Name and EIN

    Enter the organization's name and employer identification number at the top, as on the Form 990 or 990-EZ the schedule is attached to.

  2. 2

    Lines 1 and 2

    Answer Yes or No. The instructions quote Rev. Proc. 75-50, which says brochures and catalogues carry a policy statement and gives as an acceptable reference: "The (name) school admits students of any race, color, and national or ethnic origin."

  3. 3

    Line 3

    Answer Yes or No, then describe or explain. The instructions describe three methods: a newspaper notice, broadcast media, or a notice on the primary publicly accessible homepage at all times during the tax year. A homepage link, carousel, dropdown or hover notice is not acceptable.

  4. 4

    Line 4

    Answer each of lines 4a to 4d. The form says to explain any No in Part II. The instructions say racial composition may be an estimate from the best information readily available, with a record of the method used each academic year.

  5. 5

    Lines 5 to 7

    Answer each item on line 5 and explain any Yes in Part II. Explain a Yes on line 6a or 6b in Part II. On line 7, answer whether the organization certifies compliance with sections 4.01 through 4.05, and explain a No in Part II.

  6. 6

    Part II

    The instructions say to identify the line number each explanation supports, in the order the lines appear on the schedule. Part II can be duplicated if more space is needed.

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How it is filed and what to keep

Attach to the return

The form says "Attach to Form 990 or Form 990-EZ." It is not filed on its own.

Public inspection

The schedule's header says it is "Open to Public Inspection."

Continuous use

The instructions say Schedule E and its instructions changed from an annual revision to continuous use, starting with tax year 2024, until a superseding revision is issued.

Records to keep

The instructions quote Rev. Proc. 75-50: each exempt private school keeps the listed records for a minimum period of 3 years, beginning with the year after the year of compilation or acquisition, unless an exception applies.

Missing records

The instructions say failure to maintain or produce the required records on proper request creates a presumption that the organization has failed to comply with the guidelines.

Related forms

Who completes Schedule E (Form 990)?

  • Form 990 filers that answered Yes on line 13

    The form says to complete it if the organization answered "Yes" on Form 990, Part IV, line 13.

  • Form 990-EZ filers that answered Yes on line 48

    The same schedule is attached to Form 990-EZ when the organization answered "Yes" on Form 990-EZ, Part VI, line 48.

  • Schools on Schedule A

    The instructions say a Yes on those lines means the organization checked the box on Schedule A (Form 990), Part I, line 2, because it is a school.

  • Organizations filing by choice

    The instructions say an organization not required to file Form 990 or 990-EZ that chooses to file gives a complete return with all the information requested, including the required schedules.

  • The official who certifies line 7

    The instructions say an individual authorized to take official action for the school certifies each year, under penalties of perjury, that the school met sections 4.01 through 4.05 of Rev. Proc. 75-50.

The instructions say the schedule is used by an organization that files Form 990 or 990-EZ and reports on private schools. It goes to the IRS attached to that return.

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Questions about Form 990 Sch. E

Who fills out Schedule E (Form 990)?

The organization that files Form 990 or 990-EZ and answered "Yes" on Form 990, Part IV, line 13, or Form 990-EZ, Part VI, line 48. The instructions say this means it checked the school box on Schedule A, Part I, line 2.

Is Schedule E filed by itself?

No. The form says to attach it to Form 990 or Form 990-EZ.

What does line 7 certify?

That the school has complied with sections 4.01 through 4.05 of Rev. Proc. 75-50, as modified by Rev. Proc. 2019-22, covering racial nondiscrimination. The instructions say an individual authorized to act for the school certifies this annually under penalties of perjury.

Can a school's website count as publicity for line 3?

The instructions say Rev. Proc. 2019-22 added a third method: a notice on the primary publicly accessible homepage at all times during the tax year, placed so visitors can reasonably be expected to notice it.

How long are the line 4 records kept?

The instructions quote Rev. Proc. 75-50, which sets a minimum period of 3 years beginning with the year after the records were compiled or acquired.

Is there a new Schedule E every year?

No. The instructions say it became a continuous-use form for tax year 2024 and later years until a superseding revision is issued.