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Public Disclosure ofForrn 990-T Under the Pension Protection Act of 2006, Form 990-T, Exempt Organization Unrelated Business Income Tax Return, is subject to the same public inspection and copying rules that apply to Forms 990 and 990-N. Revocation for Failure to File Under the Pension Protection Act of 2006, the tax-exempt status of an organization, including an organization exempt under the Group Ruling, that is required to file either Form 990 or Form 990-N but that fails to do so for three consecutive years will be considered revoked. Reapplication to IRS (not the Group Ruling process) will be required in order to reinstate exemption. 9. Revenue Procedure 75-50. Rev. Proc. 75-50141 sets forth notice, publication, and recordkeeping requirements regarding racially nondiscriminatory policies that must be complied with by private schools, including church-related schools, as a condition of establishing and maintaining exempt status under section 501(c)(3) of the Code. -Under Rev. Proc. 75-50 private schools are required.to file an annual certification of racial nondiscrimination with the IRS. For private schools not required to file Form 990, the annual certification'must be filed on Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax. This form is available atwvnv.irs.1?ov. Form 5578 must be filed by the 15th day of the fifth month following the close of the fiscal year. Form 5578 may be filed by an individual school or by the diocese on behalf of all schools operated under diocesan auspices. The requirements of Rev. Proc. 75-50 remain in effect and must be complied with by all schools listed in the OCD. Diocesan or school officials should ensure that the requirements of Rev. Proc. 75-50 are met since failure to do so could Jeopardize the tax- exempt status of the school and, in the case of a school not legally separate from the church, the tax-exempt status of the church itse(f. 10. Lobbying Activities, Organizations exempt under the Group Ruling ma-v lobby for changes in the law, provided such lobbying is not more than an insubstantial part of their total activities. Attempts to influence legislation both directly and through grassroots lobbying are subject to this restriction. The term "lobbying" includes activities in support of or in opposition to referenda, constitutional amendments, and similar ballot initiatives. There is no distinction between lobbying activity that is related to an organization's exempt purposes and lobbying that is not. There is no fixed percentage that constitutes a safe harbor for "insubstantial" lobbying. Please refer to your attorney any questions you may have about permissible lobbying activities. 19752 C.B. 587. 7