Your office has requested our advice as to whether the Total Learning Center Christian
                  School (TLC) is an educational institution under the laws of the state of Georgia
                  or recognized by the Cobb County School Board. You also requested our advice on the
                  McDonough Baptist Tabernacle School in a later memorandum. We are addressing both
                  situations in this memorandum.
               
               Georgia statutory provisions with respect to private schools are found at Section
                  20-2-690 of the Official Code of Georgia. Section 20-2-690 provides in pertinent part
                  as follows:
               
               (a) This subpart recognizes the existence of public schools, private schools, and
                  home study programs as educational entities.
               
               (b) As used in this subpart, the term "private school" means an institution meeting
                  the following criteria or requirements:
               
               (1) The primary purpose of the institution is to provide education or, if the primary
                  purpose of the institution is religious in nature, the institution shall provide the
                  basic educational program specified in paragraph (4) of this subsection;
               
               (2) The institution is privately controlled and operates on a continuing basis;
               (3) The institution provides instruction each 12 months for the equivalent of 180
                  school days of education with each school day consisting of at least four and one-half
                  school hours;
               
               (4) The institution provides a basic academic educational program which includes,
                  but is not limited to, reading, language arts, mathematics, social studies, and science;
               
               (5) Within 30 days after the beginning of each school year, it shall be the duty of
                  the administrator of each private school to provide to the school superintendent of
                  each local public school district which has residents enrolled in the private school
                  a list of the name, age, and residence of each resident so enrolled. At the end of
                  each school month, it shall be the duty of the administrator of each private school
                  to notify the school superintendent of each local public school district of the name,
                  age, and residence of each student residing in the public school district who enrolls
                  or terminates enrollment at the private school during the immediately preceding school
                  month. Enrollment records and reports shall not be used for any purpose except providing
                  necessary enrollment information, except with the permission of the parent or guardian
                  of a child or pursuant to the subpoena of a court of competent jurisdiction; and
               
               (6) Any building used by the institution for private school purposes meets all health
                  and safety standards established under state law and local ordinances.
               
               Your memorandum did not provide sufficient information for us to make a determination
                  as to whether Total Learning Center Christian School or McDonough Baptist Tabernacle
                  School are in substantial compliance with Georgia statutes that pertain to private
                  schools. You would certainly want to make certain that they are in compliance with
                  subsections (1) - (4) of the aforementioned statutory provisions. Since the state
                  statutes set forth some very specific requirements with respect to private schools,
                  we feel that it would be appropriate for your office to develop a checklist based
                  on the above statutory provisions which can be utilized in evaluating the status of
                  Total Learning Center Christian School as well as other private schools in Georgia
                  to supplement the questionnaire in the POMS. We would certainly be willing to comment
                  on any such list if you would like to have our input.
               
               We further note that section 20-2-694 of the Official Code of Georgia provides that:
               It shall be the duty of each county and independent school system board of education
                  and each local school superintendent within the state to administer this subpart and
                  to secure its enforcement in cooperation with the other state and county agencies
                  and in cooperation with the administrators of private schools and parents or guardians
                  providing a home study program.
               
               Therefore, contact with the local school superintendent could assist in your determination.
               We have noted an increase in requests for a determination as to whether a private
                  school or home school situation is an educational institution. We have previously
                  stated in several prior opinions that Georgia and other states in our region do not
                  require accreditation for an institution to be considered an educational institution.
                  Therefore, lack of accreditation will not affect the school's status. Most private
                  schools and home schools will have no accreditation. What the Social Security Administration
                  (SSA) should basically look for is the course of study, the length of the school year,
                  attendance records, the number of students, the number of teachers (certification
                  is not necessary in most states), grade levels, affiliations with other schools or
                  organizations, length of time in existence, any reports made to the local school system,
                  and any organizational documents, if a corporation.
               
               While some states have some other requirements such as immunization, building standards,
                  and reports to local authorities, minor infractions would probably not affect the
                  school's status but only subject the school to some sort of sanctions for non-compliance.
               
               POMS section 01010.820 provides for the resolution of an issue by the payment center
                  where there is an opinion which will resolve an issue. Therefore, while POMS section
                  RS 00205.250B.2 seems to indicate that all determinations of an educational institution should be
                  submitted to our office, we feel that unless SSA detects a significant problem in
                  one of these areas or has another reason to suspect that the school may not comply
                  with state statutes, a determination can be made at the program level that the school
                  is an educational institution (unless it is a state where we have not rendered a prior
                  opinion on educational institutions). If there is some doubt about a school's status,
                  we need specific information on the suspected deficiency with appropriate documentation.
               
               Attachment
               ELEMENTARY AND SECONDARY EDUCATION 20-2-690
               
               20-2-690 "Educational entities" listed; requirements for private schools and home
                  study programs.
               
               (a) This subpart recognizes the existence of public schools, private schools, and
                  home study programs as educational entities.
               
               (a) As used in this subpart, the term "private school" means an institution meeting
                  the following criteria or requirements:
               
               (1) The primary purpose of this institution is to provide education or, if the primary
                  purpose of the institution is religious in nature, the institution shall provide the
                  basic academic educational program specified in paragraph (4) of this subsection;
               
               (2) The institution is privately controlled and operates on a continuing basis;
               (3) The institution provides instruction each 12 months for the equivalent of 180
                  school days of education with each school day consisting of at least four and one-half
                  school hours;
               
               (4) The institution provides a basic academic educational program which includes,
                  but is not limited to, reading, language arts, mathematics, social studies, and science;
               
               (5) Within 30 days after the beginning of each school year, it shall be the duty of
                  the administrator of each private school to provide to the school superintendent of
                  each local public school district which has residents enrolled in the private school
                  a list of the name, age, and residence of each resident so enrolled. At the end of
                  each school month, it shall be the duty of the administrator of each private school
                  to notify residence of each student residing in the public school the school superintendent
                  of each local public school district of the name, age, and residence of each student
                  residing in the public school district who enrolls or terminates enrollment at the
                  private school during the immediately preceding school month. Enrollment records and
                  reports shall not be used for any purpose except providing necessary enrollment information,
                  except with the permission of the parent or guardian of a child or pursuant to the
                  subpoena of a court of competent jurisdiction; and
               
               (6) Any building used by the institution for private school purposes meets all health
                  and safety standards established under state law and local ordinances.
               
               (c) Parents or guardians may teach their children at home in a home Study program
                  which meets the following requirements:
               
               (1) The parent, parents, or guardian must submit within 30 days after the establishment
                  of a home study program and by September 1 annually thereafter a declaration of intent
                  to utilize a home study program to the superintendent of schools of the local school
                  district in which the home study program is located;
               
               (2) The declaration shall include a list of the names and ages of the students who
                  are enrolled in the home study program, the address where the home study program is
                  located, and a statement of the 12 month period that is to be considered the school
                  year for that home study program. Enrollment records and reports shall not be used
                  for any purpose except providing necessary enrollment information, except with the
                  permission of the parent or guardian of a child or pursuant to the subpoena of a court
                  of competent jurisdiction;
               
               (3) Parents or guardians may teach only their own children in the home study program
                  provided the teaching parent or guardian possesses at least a high school diploma
                  or a general educational development (GED) equivalency diploma, but the parents or
                  guardians may employ a tutor who holds at least a baccalaureate college degree to
                  teach such children;
               
               (4) The borne study program shall provide a basic academic educational program which
                  includes, but is not limited to, reading, language arts, mathematics, social studies,
                  and science;
               
               (5) The home study program must provide instruction each 12 months to home study students
                  equivalent to 180 school days of education with each school day consisting of at least
                  four and one-half school hours unless the child is physically unable to comply with
                  the rule provided for in this paragraph;
               
               (6) Attendance records for the home study program shall be kept and shall be submitted
                  at the end of each month to the school superintendent of the local school district
                  in which the home study program is located.
               
               Attendance records and reports shall not. be used for any purpose except providing
                  necessary attendance information, except with the permission of the parent or guardian
                  of a child or pursuant to the subpoena of a court of competent jurisdiction;
               
               (7) Students in home study programs shall be subject to an appropriate nationally
                  standardized testing program administered in consultation with a person trained in
                  the administration and interpretation of norm reference tests to evaluate their educational
                  progress at least every three years beginning at the end of the third grade and records
                  of such tests and scores shall be retained but shall not be required to be submitted
                  to public educational authorities; and
               
               (8) The home study program instructor shall write an annual progress assessment report
                  which shall include the instructor's individualized assessment of the student's academic
                  progress in each of the subject areas specified in paragraph (4) of this subsection,
                  and such progress reports shall be retained by the parent, parents, or guardian of
                  children in the home study program for a period of at least three years.
               
               (d) Any person who operates a private school without complying with the requirements
                  of subsection (b) of this Code section or any person who operates a home study program
                  without complying with the requirements of subsection (c) of this Code section shall
                  be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine
                  not to exceed $100.00.
               
               (e) The State Board of Education shall devise, adopt, and make available to local
                  school superintendents, who shall in turn make available to administrators of private
                  schools and parents or guardians with children in home study programs, such printed
                  forms and procedures shall not be inconsistent or exceed the requirements of this
                  Code section. (Code 1981, § 20-2-690, enacted by Ga. L. 1984, p. 1266, § 1; Ga. L.
                  1985, p. 149. § 20; Ga. L. 1986, p. 10, § 20.)
               
               Cross references. — Characterization as "unruly" of child who is habitually truant
                  from school, § 16-11-2(12)(A). Disposition of child found by juvenile court to be
                  unruly, § 15-11-36. Editor's notes. — Section 1 of Ga. L. 1984, p. 1266 repealed former
                  Code Section 21-2-690 and substituted in lieu thereof present Code Sections 20-2-690
                  and, 20-2-690.1. Present Code Section 20-2-690.1 is essentially a continuation of
                  the provisions of former Code Section 20-2-690. See the editor's notes to Code Section 20-2-690.1.
               
               Law reviews. - For note, "A Constitutional Analysis of Compulsory School Attendance
                  Laws in the Southeast Do They Unlawfully Interfere with Alternatives to Public Education?",
                  see 8 Ga. St. U.L Rev. 457 (1992).
               
               OPINIONS OF THE ATTORNEY GENERAL
               Requiring parents to produce evidence of compliance. — While responsibility for the
                  enforcement of the statutory requirements to home study programs rests in large measure
                  upon local school superintendent, a local school superintendent does not have the
                  power to issue subpoenas, require the production of documents, or to otherwise require
                  parents to affirmatively "produce evidence" of their continuing compliance with the
                  law in the operation of home study programs, and while the local school superintendent
                  is free to "request" such materials and statements, he has no compulsory process which
                  can be invoked to secure such information other than in connection with a pending
                  legal proceeding, 1986 Op. Att'y Gen. No. U86-19.
               
               RESEARCH REFERENCES
               Am. Jur. 2d. - 42 Am. Jur. 2d. Infants. § 21. 69 Am. Jur. 2d, Schools, §§ 228-233.
               C.J.S. — 78A C.J.S., Schools and School Districts 734, 735, 737, 738, 740.
               ALR — Schools: extent of legislative power with respect to attendance and curriculum,
                  39 ALR 477, 53 ALA 832.
               
               Religious beliefs of parents as defense to prosecution for failure to comply with
                  compulsory education law, 3 ALR2d 1401.
               
               What constitutes a private, parochial, or denominational school within statute making
                  attendance at such school a compliance with compulsory school attendance law, 65 ALR3d
                  1222.
               
               Validity of local or state denial of public 20-2-694. Administration and enforcement
                  of subpart.
               
               It shall be the duty of each county and independent school system board of education
                  and each local school superintendent within the state to administer this subpart and
                  to secure its enforcement in cooperation with the other state and county agencies
                  and in cooperation with the administrators of private schools and parents or guardians
                  providing a home study program. (Ga. L. 1945, p. 343, § 4; Ga. L. 1984, p. 1266, §
                  3.)
               
               OPINIONS OF THE ATTORNEY GENERAL
               Provisions neither not prohibit parents from sending children to school during teachers
                  absence. - Sections 20-2-690 through 20-2-694 neither authorize nor prohibit a school
                  from directing the parents of children whose teacher is absent not to send their children
                  to school during the teacher's absence. 1952-53 Op. Att'y Gen. p. 331.
               
               RESEARCH REFERENCES
               Am. Jur. 2d. - 68 Am. jut. 2d, Schools, § 233. C.J.S. - 79 C.J.S, Schools and School
                  Districts, § 470. l