In order to continue providing educational programming during or after a large emergency event, which may require school dismissal or closure, schools and districts should identify essential functions of the school that must continue under any and all circumstances. These essential functions will likely involve teaching and learning, the physical aspects of buildings and the campus, business functions, and emotional and psychological recovery. As part of the planning process described in this Fact Sheet, a Continuity of Operations (COOP) Annex to the school's emergency operations plan (EOP) that describes how a school or district will ensure the continuation of essential functions during an emergency and its aftermath can be created. The goal of activating a COOP Annex is to restore essential functions within 12 hours of activation and to sustain restored essential functions for up to 30 days or until full operational status is achieved. In addition, the activation of a COOP Annex serves to help protect essential buildings and facilities, equipment, records, students, teachers, staff, and assets; reduce or mitigate disruptions; and minimize damage to life and property. Continuity of operations, including the creation of a COOP Annex, should be coordinated with local community partners, such as emergency management representatives and first responders, to maximize the use of existing infrastructure, facilities, and other resources. This Fact Sheet describes: (1) a range of emergency events that could impact a school or district that may require the activation of a COOP Annex; (2) how the six-step planning process in the "Guide for Developing High-Quality School Emergency Operations Plans" (see ED571878) applies to the creation of a COOP Annex; and (3) nine elements of a COOP Annex. An annotated list of REMS TA Center and Federal Emergency Management Agency (FEMA) resources to support planning for continuity of operations is also included.