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order; organizations with gross receipts normally not in excess of $25 , 000 *10-1 and certain church-affiliated organizations that finance , fund or manage church assets, ormaintain church retirement insurance programs , and organizations controlled by religious orders that finance , fund or manage assets used for exclusively religious activities , 11/ Organizations that are required to file Form 990 must upon request make a copy of the form and its schedules and attachments (other than contributor lists) available for public inspection during regular business hours at the organization 's principal office and at any regional or district offices having three or more employees . Form 990 for a particular year must be made available for a three year period beginning with the due date of the retum . 'y In addition , organizations that file Form 990 must comply with written or in-person requests for copies ,of the Form 990 . The organization may impose no charge other than a reasonable fee to cover copying and mailing costs . If requested , copies of the Form 990 for the past three years must be provided . In-person requests must be satisfied on the same day. Written requests must be satisfied within 30 days ." 6 8 . Revenue Procedure 75-50. Rev. Proc. 7&501Y 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 may be obtained-from your local IRS office. 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 individually 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 to Rev. Proc, 83-23, 19834 C.B. 687. 11 Rev, Proc. 96-10, 1996- 1 C.B. 577. lz The penalty for failure to permit public inspection of the Form 990 is $20 for each day during which such failure continues, up to a maximum of $10, 000. LR. C. § 6652(c)(1)(C). 13 LR. C. § 6104(d). Generally, a copy of an organization 's exemption application and supporting documents must alsb be provided on the same basis. However, since Catholic organizations covered under the Group Ruling did not file exemption applications with IRS, nor did USCG, organizations covered underthe Group Rulingshould respond to requests forpublicinspection and written or in person requests for copies by providing a copy of the page of the current OCD on which they are listed. If a covered organization does not have a copy of the current OCD, it has two weeks within which to make it available for inspection and to comply with in- person requests for copies. Written requests must be satisfied within the general time limits. For more information on the section 6104(d) requirements, see OGC Memo dated May 18, 1999, 14 1975-2 C. B. 587. = 4-