5578

Annual Certificate of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax

Agency
IRS
Revision
Rev. November 2019
Fillable fields
21
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 5578 online
Page 1 of form 5578

Form 5578: Annual Certification of Racial Nondiscrimination for a Private School

Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax, is for organizations that do not file Form 990 or Form 990-EZ. The instructions say it may be used by organizations that operate tax-exempt private schools to provide the IRS with the annual certification of racial nondiscrimination required by Rev. Proc. 75-50.

An official authorized to act for the school certifies, under penalties of perjury, that the school(s) satisfied sections 4.01 through 4.05 of Rev. Proc. 75-50 for the period covered. Those sections cover the organizational statement, the statement of policy, publicity, facilities and programs, and scholarship and loan programs. The instructions reproduce them in full, including the third publicity method added by Rev. Proc. 2019-22: a notice on the school's primary publicly accessible Internet homepage.

The form is open to public inspection. You can fill out Form 5578 free in your browser on this page and download it without an account.

Top of page 1 of Form 5578: Annual Certification of Racial Nondiscrimination for a Private School, as printed by IRS

What's on Form 5578

Period covered

The beginning and ending dates of the period the certification covers.

Lines 1a and 1b: organization

Name, employer identification number and address of the organization that operates, supervises, and/or controls the school(s).

Lines 2a to 2c: central organization

Name, EIN and address of the central organization holding a group exemption letter covering the school(s), and its group exemption number.

Lines 3a and 3b: school

Name, EIN if any, and address of the school, or "See Attached" with a list when there is more than one school.

Certification and signature

A statement under penalties of perjury about sections 4.01 through 4.05 of Rev. Proc. 75-50, then the signature, printed name and title, and date.

Instructions on pages 2 to 4

Purpose, who must file, definitions, when and where to file, and the text of sections 4.01 to 4.05 of Rev. Proc. 75-50.

How to fill out Form 5578

  1. 1

    Period

    Enter the beginning and ending dates of the period the certification covers.

  2. 2

    Line 1

    Enter the name, EIN and full address of the organization that operates, supervises, and/or controls the school(s).

  3. 3

    Line 2

    Enter the central organization holding the group exemption letter, with its EIN, address and group exemption number. The form says to write "Same" if it is the line 1a organization, or "Not Applicable" if that organization holds an individual exemption letter.

  4. 4

    Line 3

    Enter the school's name, EIN if any, and address, or write "Same" if it matches 1a. For more than one school, write "See Attached" and attach a list of names, complete addresses and EINs.

  5. 5

    Sign

    The authorized official signs, types or prints the name and title, and dates the certification.

  6. 6

    Mail it

    Mail the form to the Ogden address printed in the instructions, by the due date in the instructions.

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Where to send it, timing and public inspection

Where to file

The instructions say to mail Form 5578 to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027.

When to file

Annually by the 15th day of the 5th month after the organization's accounting period ends (May 15th for a calendar-year filer). If that day is a Saturday, Sunday, or legal holiday, file on the next business day.

Publicity methods

Section 4.03 lists three methods: a newspaper notice, broadcast media, or a notice on the school's primary publicly accessible Internet homepage.

Public inspection

The form says it is open to public inspection.

Help by phone

The instructions list 877-829-5500 for questions or help completing the form, available Monday thru Friday.

Who files Form 5578?

  • Organizations that run private schools

    The instructions say every organization that claims exemption under section 501(c)(3) and operates, supervises, or controls a private school(s) files a certification of racial nondiscrimination.

  • Form 990 and 990-EZ filers use Schedule E

    If the organization files Form 990 or Form 990-EZ, alone or in a group return, the instructions say the certification is made on Schedule E (Form 990 or 990-EZ), Schools, instead.

  • Central organizations

    An authorized official of a central organization may file one form for subordinate schools, but only if it has enough control over the listed schools, the instructions say.

  • The authorized official who signs

    An individual authorized to take official action on behalf of the school signs the certification under penalties of perjury.

The form is filed by exempt organizations that run private schools, not by students or parents.

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Questions about Form 5578

Who files Form 5578?

The instructions point to organizations that claim exemption under section 501(c)(3) and operate, supervise, or control a private school, when they don't file Form 990 or Form 990-EZ.

What if the organization files Form 990?

The instructions say the certification is made on Schedule E (Form 990 or 990-EZ), Schools, rather than on Form 5578.

When is Form 5578 due?

By the 15th day of the 5th month after the accounting period ends. The instructions say that is May 15th for a calendar-year filer.

Where is Form 5578 mailed?

To Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027, as printed in the instructions.

Is Form 5578 public?

Yes. The form says it is open to public inspection.

Can one form cover several schools?

Yes. Line 3a says to write "See Attached" and attach a list. A central organization may also certify for subordinate schools if it has enough control over them, the instructions say.