IRS Updates Bob Jones Revenue Procedure: Rev. Proc. 2019-22

Flash!  After Bob Jones, the Service issued Revenue Procedure 75-50, explaining that private schools seeking to acquire or maintain charitable tax exemption must have and publicize a racially nondiscriminatory policy as to students, and that policy must be stated in its “charter, bylaws . . . or in a resolution of its governing body.”  Revenue Procedure 75-50 stated that the policy could be publicized in print or broadcast media.  Well, nearly 40 years after the invention of the internet, Rev. Proc.  2019-22 clarifies that publication can be made via that very same technological miracle:  

Section 4.03 is modified by adding new subsection 1(c) to read as follows:

(c) 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 should state the following:

NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS

The M school admits students of any race, color, national and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. It does not discriminate on the basis of race, color, national and ethnic origin in administration of its educational policies, admissions policies, scholarship and loan programs, and athletic and other school-administered programs.

[In breathless tone] Don’t turn that dial.  Stay tuned to this channel for further updates as they occur!

Darryll K. Jones