Form 471 should be filed by the "billed entity"that is, the entity responsible for paying your bills. If a school's telecommunications bills are paid by the district, then the district should submit a Form 471 on behalf of the school.
Remember to list your local and long distance telephone service on separate lines of your Form 471. Though you probably only get one phone bill each month encompassing both services, they are actually provided by different service providers with different SPINs.
Electronic filing of Form 471