Legacy Haven Academy Foundation (the "Academy"), accessible at legacyhavenacademy.org, is an educational organization dedicated to providing a nurturing, hands-on learning environment for youth ages 10-18 who are orphans or homeless. As the Academy seeks recognition as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code, this Nondiscrimination Policy is adopted to ensure compliance with applicable federal, state, and local regulations, including those from the Internal Revenue Service (IRS), Arizona state laws, and Mohave County guidelines. This policy affirms the Academy's commitment to operating on a nondiscriminatory basis and will be incorporated into the Academy's governing documents, such as its bylaws or charter, as required for tax-exempt status (Internal Revenue Service, 1975).
The Academy admits students of any race, color, national origin, ethnic origin, religion, sex, disability, age, ancestry, or other protected status 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 origin, ethnic origin, religion, sex, disability, age, ancestry, or other protected status in the administration of its educational policies, admissions policies, scholarship and financial aid programs, athletic and other school-administered programs, employment practices, or any other aspect of its operations (Internal Revenue Service, 1975; Ariz. Rev. Stat. § 41-1442, 2024; Ariz. Rev. Stat. § 41-1492.02, 2024). This commitment aligns with IRS requirements for private educational organizations seeking 501(c)(3) status, Arizona's civil rights laws prohibiting discrimination in public accommodations and education, and local practices in Mohave County educational institutions, which emphasize inclusive environments free from discrimination (Internal Revenue Service, 2021; Ariz. Rev. Stat. § 15-110, 2024; Mohave Valley Elementary School District, n.d.).
In particular:
The Academy will maintain records demonstrating nondiscriminatory operations, including data on the racial composition of its student body, faculty, and administrative staff for each academic year. Scholarships and financial aid will be awarded on a nondiscriminatory basis. These records will be available for IRS inspection as part of the 501(c)(3) application and ongoing compliance (Internal Revenue Service, 1975; Internal Revenue Service, 2021). For Arizona and Mohave County compliance, the Academy will cooperate with investigations by the Arizona Civil Rights Division or local authorities and report any complaints as required (Ariz. Rev. Stat. § 41-1402, 2024; Ariz. Rev. Stat. § 41-1471, 2024).
Any individual who believes they have experienced discrimination may file a complaint with the Academy's designated compliance officer. The Academy will investigate promptly and take appropriate action. External complaints may be filed with the IRS, Arizona Attorney General's Civil Rights Division, or relevant Mohave County authorities (Ariz. Rev. Stat. § 41-1471, 2024; Ariz. Rev. Stat. § 41-1481, 2024). Retaliation against complainants is strictly prohibited (Ariz. Rev. Stat. § 41-1464, 2024).
This policy will be reviewed annually and updated as necessary to maintain compliance with evolving regulations.
Arizona Revised Statutes. (2024). Title 15 - Education. Retrieved from https://www.azleg.gov/arsDetail/?title=15
Arizona Revised Statutes. (2024). Title 41 - State Government. Retrieved from https://www.azleg.gov/arsDetail/?title=41
Internal Revenue Service. (1975). Revenue Procedure 75-50. Retrieved from https://www.irs.gov/pub/irs-tege/rp1975-50.pdf
Internal Revenue Service. (2019). Form 5578: Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax. Retrieved from https://www.irs.gov/pub/irs-pdf/f5578.pdf
Internal Revenue Service. (2021). Independent and Religious Schools: Reminder of IRS Requirements on Publicizing Racial Nondiscriminatory Policy. Retrieved from https://www.pkfod.com/insights/independent-and-religious-schools-reminder-of-irs-requirements-on-publicizing-racial-nondiscriminatory-policy-2/
Internal Revenue Service. (2023). Meeting the IRS Nondiscrimination Requirements. Retrieved from https://www.acsi.org/docs/default-source/website-publishing/school-services/steps-to-school-improvement/standard-3/irs_non-discrimination_policy_for_students---llu.rtf?sfvrsn=7daceeef_2
Mohave Community College. (n.d.). Title IX - Notice of Nondiscrimination. Retrieved from https://www.mohave.edu/about/safety/title-ix/
Mohave Valley Elementary School District. (n.d.). Notice of Non-Discrimination and Title IX Compliance. Retrieved from https://www.mvesd16.org/page/titleixupdate