Following the trial, the Internal Revenue Service clarified its anti-discrimination guidelines for public and church-operated private schools. In order to gain tax-exempt status, private schools were required to publicize their non-discrimination policies for selecting students and employees. Student loans and scholarships were to be allotted on a non-discriminatory basis. Schools must not only fulfill the requirements, but also report the racial composition of their student body and staff as well as how loans and scholarships were distributed. Although protected by the First Amendment, church-operated private schools cannot abstain from Federal public policies against racial discrimination if they are to receive tax-exempt status.