This is with reference to your request for an opinion as to whether Zion Christian
                  School (ZCS) qualifies under Section 202(d)(7) of the Social Security Act as a school
                  that provides elementary or secondary education. At issue is the payment of benefits
                  to Laurie , a beneficiary who is enrolled at ZCS, but who studies at home due to a
                  medical condition.
               
               In our opinion, it would not be legally supportable for the Social Security Administration
                  (SSA) to conclude that ZCS provides an education as determined under Wisconsin law
                  because ZCS does not meet all of the requirements under Wisconsin's compulsory school
                  attendance statute. As a result, ZCS cannot be recognized as an educational institution
                  (EI) for SSA purposes. The basis for our conclusion follows.
               
               DISCUSSION
               Section 202(d)(7)(C)(i) of the Act states that:
               An "elementary or secondary school" is a school which provides elementary or secondary
                  education, respectively, as determined under the law of the State or other jurisdiction
                  in which it is located.
               
               20 C.F.R. S 404.367(a) restates the statutory definition.
               We do not believe that Wisconsin would recognize ZCS as a home-based educational program
                  or as a private school because ZCS does not provide education in accordance with Wisconsin
                  law. Our office has previously advised that a home-based educational program may qualify
                  as an EI under Wisconsin law for SSA purposes. See,
                     e.g., OGC-V (M~) to RC-SSA-V (P~), "Full-Time Secondary Student Under Section 202(d)(7)
                  - Debra,," (SSN: ~), 9/29/88. However, in that case, the beneficiary was in a "home-based
                  private educational program," as defined at Wis. Stat. Ann. § 115.001(3g). The Wisconsin
                  statute defines home-based private educational program as follows:
               
               "Home-based private educational program" means a program of educational instruction
                  provided to a child by the child's parent or guardian or by a person designated by
                  the parent or guardian. An instructional program provided to more than one family
                  unit does not constitute a home-based private educational program. (Emphasis added).
               
               Wis. Stat. Ann. § 115.001(3g). In the present case, the beneficiary is not enrolled
                  in a home-based private educational program because ZCS is not a school designed to
                  provide education to one family unit. In fact, ZCS is a "private" school that has
                  eleven students enrolled. Further, there is no indication in the materials provided
                  to us that the beneficiary is tutored regularly by a parent or a teacher. Unlike a
                  home-schooling situation, it appears here that ZCS does not offer the beneficiary
                  educational instruction, although it does provide her with educational materials and
                  it counts her in its enrollment. Home-schooling cannot relieve a student of his or
                  her obligation to attend classes. Rather, home-schooling merely enables the student
                  to receive the required instruction in the home. Vis. Stat. Ann. §§ 118.15(4); 118.165(1).
                  Thus, Zion Christian School is not providing the beneficiary with a "home-based private
                  educational program."
               
               However, ZCS may still be considered an EI if it qualifies as a private school, as
                  defined at Wis. Stat. Ann. § 115.001(3r) and Wis. Stat. Ann. § 118.165(1). Wis. Stat.
                  Ann. § 115.001(3r) defines private school as follows:
               
               "Private school" means an institution with a private educational program that meets
                  all of the criteria under s. 118.165(1) or is determined to be a private school by
                  the state superintendent under s. 118.167.
               
               With respect to the latter requirement, we are aware of no information which indicates
                  that the state superintendent has determined that ZCS is a private school under Wis.
                  Stat. Ann. § 118.167. Further, contrary to what is required in the above statute,
                  ZCS does not "meet[] all of the criteria under s. 118.165(1)", and therefore, ZCS
                  cannot qualify as a private school. [5] Wis. Stat. Ann. § 118.165(1), provides:
               
               (1) An institution is a private school if its educational program meets all of the
                  following criteria: (a) The primary purpose of the program is to provide private or
                  religious-based education. (b) The program is privately controlled. (c) The program
                  provides at least 875 hours of instruction each school year. (d) The program provides
                  a sequentially progressive curriculum of fundamental instruction in reading, language
                  arts, mathematics, social studies, science and health. This subsection does not require
                  the program to include in its curriculum any concept, topic or practice in conflict
                  with the program's religious doctrines or to exclude from its curriculum any concept,
                  topic or practice consistent with the program's religious doctrines. (e) The program
                  is not operated or instituted for the purpose of avoiding or circumventing the compulsory
                  school attendance requirement under s. 118.15(l)(a). (f) The pupils in the institution's
                  educational program, in the ordinary course of events, return annually to the homes
                  of their parents or guardians for not less than 2 months of summer vacation, or the
                  institution is licensed as a child welfare agency under s. 48.60(1). (Emphasis added).
               
               We have not been provided with any information regarding whether ZCS meets all of
                  the above criteria. However, ZCS appears to be in violation of Wis. Stat. Ann. § 118.165(l)(e)
                  because the statute requires all private schools to operate in compliance with the
                  compulsory school attendance requirement at Wis. Stat. Ann. § 118.15(l)(a). Wis. Stat.
                  Ann. § 118.15(l)(a) provides:
               
               (l)(a) Except as provided under pars. (b) to (d) and sub. (4), unless the child is
                  excused under sub. (3) or has graduated from high school, any person having under
                  control a child who is between the ages of 6 and 18 years shall cause the child to
                  attend school regularly during the full period and hours, religious holidays excepted,
                  that the public or private school in which the child should be enrolled is in session
                  until the end of the school term, quarter or semester of the school year in which
                  the child becomes 18 years of age. (Emphasis added).
               
               Thus, the Wisconsin compulsory school attendance statute requires that a child enrolled
                  in a private school must attend the school when it is in session. [6]
               Further, as stated at Wis. Stat. Ann. § 118.165(1)(e), the program cannot be operated
                  for the purpose of avoiding or circumventing the compulsory school attendance requirement.
                  It does not appear to be sufficient that the beneficiary studies at home 24 hours
                  per week. [7] School attendance in Wisconsin is compulsory by statute for all children. Panitch v. State of Wisconsin 444 F.Supp. 320, 322 (E.D. Wis. 1977). Contrary to the requirements of the compulsory
                  attendance statute, the information you provided states that the main reason Laurie
                  left the public school system and enrolled at ZCS was because she was unable to attend
                  public school regularly due to her illness. Consequently, and in direct contradiction
                  with the requirements of Wis. Stat. Ann. § 118.165(1), a result of the beneficiary
                  choosing to attend ZCS is the circumvention of the compulsory school attendance requirement.
                  [8] Further, ZCS permitted the beneficiary to enroll without requiring her attendance
                  in class. Therefore, ZCS cannot be considered a private school, as defined at Wis.
                  Stat. Ann. § 118.165(1).
               
               The Wisconsin compulsory education law has been reviewed in Wisconsin courts. As stated
                  above, the court has found that school attendance is compulsory by statute for all
                  children. Panitch v. State of Wisconsin, supra, 444 F.Supp. at 322. Likewise, the Attorney General for the State of Wisconsin
                  recently determined that, unless the correct statutory procedures were followed, the
                  parents of a child with exceptional educational needs could not remove their child
                  from his public school placement one day a week to attend a private education service.
                  Op. Atty. Gen. 18-90 (May 30, 1990)(attached). The Attorney General stated that "[i]f
                  the child is not attending the specified school during the full period and hours,
                  the compulsory education law is violated." Likewise, under Wisconsin law Laurie's
                  parent or guardian is required to seek approval from the school board if Laurie chooses
                  to pursue an unconventional form of education.
               
               In our opinion, under the principles outlined in this opinion, the foregoing facts
                  establish that ZCS does not provide education recognized under Wisconsin's compulsory
                  attendance law. Therefore, we believe that Wisconsin would not recognize ZCS as a
                  home-based educational program or as a private school since the State may prosecute
                  Laurie's parent or guardian for failure to comply with the compulsory attendance requirement.
                  Thus, there is no adequate legal basis for SSA to conclude that ZCS is an EI for SSA
                  purposes.
               
               [I]n full-time attendance in a day or evening noncorrespondence course and [] carrying
                  a subject load which is considered full-time for day students under the institution's
                  standards and practices, with scheduled attendance at the rate of at least 20 hours
                  per week and a course of study which is at least 13 weeks in duration.