In considering a claim for child's insurance benefits, you asked whether Casey U~
                  ("Claimant") can be considered a full-time student in South Carolina. Her mother,
                  Jeanne U~, allegedly home schooled Claimant from ages 17 to 18 but, because of Claimant's
                  mother's religious beliefs, Claimant's mother did not comply with the reporting and
                  approval requirements of the State's home schooling laws. Specifically, you ask if,
                  based on the South Carolina Religious Freedom Act, the home school Claimant attended
                  from ages 17 to 18 met the requirements of the South Carolina law.
               
               We have considered the evidence presented and the applicable federal and state law,
                  and conclude that the South Carolina Religious Freedom Act does not exempt home schooling
                  religious parents from complying with South Carolina's home schooling laws' reporting
                  and approval requirements. Therefore, Claimant would not qualify for benefits as a
                  full-time student in this case.
               
               FACTS
               Claimant filed an application for child and student benefits. The Social Security
                  Administration (SSA) paid Claimant child benefits until April 2005, the period before
                  she turned 18 years old. Claimant's mother indicated that from August 2004 through
                  May 27, 2005 (Claimant's stated graduation date), she home schooled Claimant 25 hours
                  a week at the Iona Academy, but failed to report her home schooling activities to
                  a home schooling organization, group, or to the local school board. Therefore, none
                  of these entities oversaw Claimant's home school during this time. Claimant's mother
                  stated that because of her religious beliefs and because Claimant turned the legal
                  age (age 17), which exempted her from compulsory public school education, she stopped
                  reporting to the home school association. Claimant's mother, however, alleges that
                  she continued home schooling Claimant and kept a record of Claimant's progress as
                  before until Claimant graduated. The file does contain Claimant's complete high school
                  transcript from the same address as Iona Academy, but the Iona Academy name itself
                  is not listed on the transcript. The transcript included in the file seems to indicate
                  that Claimant attended Iona Academy throughout high school. The transcript lists the
                  number of classes and subjects Claimant took, the grades she earned, and the total
                  number of credits she obtained while in high school.
               
               However, the file does not contain any documentation that any home school association
                  approved Iona Academy before Claimant's mother started home schooling Claimant. Claimant's
                  mother was unable to provide certification from the local school board, which apparently
                  is in the Newberry district. Although Claimant's mother stated that she reported Claimant's
                  home school activities to the home school association before Claimant turned 17 years
                  old, David J~, the home school coordinator for the Newberry District School Board,
                  stated that there was no file or records for Claimant indicating that Claimant's parents
                  home schooled Claimant. He indicated that Claimant's parents may have gone through
                  an outside agency. We note that according to the South Carolina Department of Education's
                  website, Mr. J~ is the director of elementary education; George S~ is the director of middle and secondary education. Kathleen
                  C~ is the president of the South Carolina Association of Independent Home Schools
                  (SCAIHS). Mr. S~ or Ms. C~ may be better able to verify Claimant's mother's statements.
                  No report of further contact with an outside agency is in the file.
               
               Assuming that Iona is a home school as indicated by Claimant's mother, it is still
                  unclear what type of home school Iona Academy is. For example, is Iona Academy a home
                  school that must be approved by the local school board? Is it a part of the SCAIHS?
                  Or is it a part of a home school association that is conducted under the auspices
                  of an association for home schools that has no fewer than fifty members? We attempted
                  to ascertain this by viewing the South Carolina Department of Education's website.
                  That website lists the names of all the home school associations under the relevant
                  home school laws. See http://www.myscschools.com/offices/sq/hsa.htm (visited November 14, 2005). Iona Academy is not included in this list of home school
                  associations, see South Carolina Department of Education, http://www.myscschools.com/offices/sq/hsa.htm (last visited November 16, 2005). We were unable to locate a list of the recognized
                  independent home schools that are a part of the SCAIHS on either the South Carolina
                  Department of Education's website or the SCAIHS' website. Iona Academy is also not listed as a public school or private school. See South Carolina Department of Education, http://www.myscschools.com/PublicInformation/alpha_list.cfm#I (last visited Nov. 14, 2005), South Carolina Department of Education, http://www.myscschools.com/PublicInformation/private/default.cfm?action=list (last visited Nov. 14, 2005). As shown below, the type of home school involved here
                  determines the type of proof Claimant needs to show she complied with South Carolina's
                  home schooling statutes.
               
               Furthermore, it is unclear whether Claimant's home school was ever approved by the
                  local school district since Mr. J~ indicated that he had no such records on Claimant
                  and since the file shows no reported contact with other agencies. Lastly, though Claimant's
                  mother indicated that she stopped reporting Claimant to a home school association
                  because of her religious beliefs, it is unclear what her religious beliefs are and
                  how they affected her ability to report (or continue reporting) Claimant's home school
                  activities after Claimant turned 17 years old. As shown below, this fact probably
                  does not need further development as the courts really do not analyze the sincerity
                  of the person's religious beliefs.
               
               For our analysis, we assume, based only on Claimant's mother's assertions and the
                  available information, that: 1) Claimant's mother herself home schooled Claimant throughout
                  high school; 2) Iona Academy is a home school as opposed to public or private school;
                  3) Claimant's mother reported Claimant's high school progress to a home school association
                  until Claimant turned 17; 3) she did not report Claimant's high school progress ever to the Newberry District School Board since Mr. J~ found no files; 4) she stopped
                  reporting Claimant's home school activities altogether after Claimant turned 17; and
                  5) she stopped reporting both because she believed she was not required to do so after
                  Claimant reached age 17 and because of her religious beliefs.
               
               FEDERAL REQUIRMENT
               To qualify for child's insurance benefits under the Social Security Act (Act), a claimant
                  who is not disabled must be under the age of 18 or a full-time elementary or secondary
                  school student and under the age of 19. See § 202(d)(1) of the Act, 42 U.S.C. § 402(d)(1)(B)(i)(2005).[1] Claimant asserts that
                  she is entitled to child insurance benefits after age 18 because, at the time she
                  filed her application, she was a full-time high school student at a home school. As
                  previously mentioned, SSA has already paid Claimant child insurance benefits until
                  she turned age 17; however, the question is whether her benefits should continue after
                  age 17 since she alleges that she remained a full-time student in high school after
                  her 17th birthday. A child is in full-time attendance if she meets all of the following
                  conditions:
               
               she attends a school which provides elementary or secondary education as determined
                  under the law of the State or other jurisdiction in which it is located. Participation
                  in the following programs also meets the requirements of this paragraph:
               
               the child is instructed in elementary or secondary education at home in accordance
                  with a home school law of the state or other jurisdiction in which the child resides;
                  or
               
               b) the child is in an independent study elementary or secondary education program
                  in accordance with the law of the State or other jurisdiction in which the child resides
                  which is administered by the local school or school district/jurisdiction.
               
               2) The child is in full-time attendance in a day or evening noncorrespondence course
                  of at least 13 weeks duration and is carrying a subject load which is considered full-time
                  for day students under the institution's standards and procedures. If the child is
                  in a home schooling program, the child must be carrying a subject load which is considered
                  full-time for day students under standards and practices set by the State or other
                  jurisdiction in which the child resides;
               
               3) To be considered in full-time attendance, the child's scheduled attendance must
                  be at a rate of at least 20 hours per week unless an exception to this rule applies.
                  If the child is in an independent study program, the child's number of hours spent
                  in school attendance are determined by combining the number of hours of attendance
                  at a school facility with the agreed upon number of hours spent in independent study.
                  The child may still be considered in full-time attendance if his or her scheduled
                  rate of attendance is below 20 hours per week if SSA finds that:
               
               a) the school attended does not schedule at least 20 hours per week and going to that
                  particular school is the child's only reasonable alternative; or
               
               b) the child's medical condition prevents him/her from having scheduled attendance
                  of at least 20 hours per week and there is appropriate medical evidence or a statement
                  from the school;
               
               4) The child is not being paid by an employer who has requested or required that the
                  child attend the school;
               
               5) The child is in grade 12 or below; and
               6) The child is not subject to the provisions of § 404.468 for nonpayment of benefits
                  to certain prisoners and certain other inmates of publicly funded institutions.
               
               See 20 C.F.R. § 404.367 (2005). Based on this provision and the relevant facts in this
                  case, the only issues here are: 1) whether Claimant attended a home school that meets
                  the criteria in the relevant state's home schooling laws, and 2) whether Claimant
                  would be considered a "full-time" student? Because Claimant resides in South Carolina,
                  we looked to South Carolina law for the answers.
               
               ANALYSIS
               A. Compliance with home schooling lawSouth Carolina law provides that all parents
                  shall cause their children to regularly attend either a public or private school which
                  has been approved by the State Board of Education, or a member school of the South
                  Carolina Independent Schools' Association, or some similar organization, or a parochial,
                  denominational, or church-related school, or other program that has been approved
                  by the State Board of Education. See S.C. CODE ANN. § 59-65-10(a)(Thomson/West 2005). As an alternative to sending their
                  children to a public or private school, parents have three options in South Carolina
                  for home schooling their children. See S.C. CODE ANN. §§ 59-65-40(A); 59-65-45; 59-65-47 (Thomson/West 2005). Under the first
                  home schooling option, parents may home school their children if the district board
                  of trustees of the district in which the child resides approves the instruction. See S.C. CODE ANN. § 59-65-40(A) (Thomson/West 2005). To receive the district board of
                  trustees' approval, a home schooling program must meet the following criteria:
               
               1) the parent (a) holds at least a high school diploma or the equivalent general educational
                  development (GED) certificate or (b) has earned a baccalaureate degree;
               
               2) the instructional day is at least four and one-half hours, excluding lunch and
                  recesses, and the instructional year is at least one-hundred eighty days;
               
               3) the curriculum includes, but is not limited to, the basic instructional areas of
                  reading, writing, mathematics, science, and social studies and in grades seven through
                  twelve, composition and literature;
               
               4) as evidence that a student is receiving regular instruction, the parent shall present
                  a system for maintaining and maintain the following records for inspection upon reasonable
                  notice by a representative of the school district:
               
               a) a plan book, diary, or other written record indicating subjects taught and activities
                  in which the student and parent engage;
               
               b) a portfolio of samples of the student's academic work; and
               c) a record of evaluations of the student's academic progress. A semiannual progress
                  report including attendance records and individualized assessments of the student's
                  academic progress in each of the basic instructional areas specified in item (3) must
                  be submitted to the school district.5) students must have access to library facilities
               
               6) students must participate in the annual statewide testing program and the Basic
                  Skills Assessment Program approved by the State Board of Education for their appropriate
                  grade level. The tests must be administered by a certified school district employee
                  either with public school students or by special arrangement at the student's place
                  of instruction, at the parent's option. . . .
               
               7) parents must agree in writing to hold the district, the district board of trustees
                  and the district's employees harmless for any educational deficiencies of the student
                  sustained as a result of home instruction.
               
               See § 59-65-40 (A). All seven conditions must be met before the district board of trustees
                  is required to approve the home schooling program. Moreover, Section 59-65-40's requirements
                  must be met before parents may teach their children at home. See 1991 S. C. Op. Att'y Gen. 36, 1991 WL 474738, at ** 2-3 (Jan. 22, 1991). Section 59-65-40
                  further provides that at any time the school district determines that the parent is
                  not maintaining the home school program as required, the district board of trustees
                  shall notify the parent to correct the deficiencies within thirty days. See § 59-65-40 (A)(7). If the parents do not correct the deficiencies within 30 days,
                  the district board of trustees may withdraw its approval.  Id.
               Here, Claimant has not presented SSA with any proof that the district board of trustees
                  for the district in which she resides approved her home school instruction as required
                  in Section 59-65-40(A). However, there is also no indication that the district board
                  of trustees withdrew its approval. Claimant has not proven that her mother is a high
                  school graduate, has a GED certificate or earned a baccalaureate degree as required
                  under Section 59-65-40(A)(1). To further develop Claimant's claim, SSA can ask Claimant
                  to produce such evidence. Section 59-65-40(A)(4) also requires Claimant's mother to
                  present a system for maintaining and "maintain" certain records for inspection upon
                  reasonable notice by school district representative. For instance, Claimant's mother
                  must keep her plan book, diary, or other written record indicating the activities
                  in which she and Claimant engage, a portfolio of samples of Claimant's academic work,
                  and a record of evaluations of Claimant's academic progress. See § 59-65-40(A)(4). Because Claimant's mother is required to maintain these records,
                  SSA can also request a copy of these items to prove that Claimant's mother actually
                  home school Claimant during the relevant period. We note, however, that section 59-65-40
                  does not require Claimant's mother to "report" or "submit" these particular items
                  (i.e. the plan book, diary, portfolio of samples of Claimant's academic work) to the
                  school district but only "maintain" them should a school district representative request
                  them. Therefore, although Mr. J~ indicated that he had no records that Claimant's
                  mother home schooled Claimant, the school district may not have these particular records
                  if a school district representative never copied them or never requested them. We
                  further note that the home instruction law does not authorize on-site visits to a
                  home before approval of a home instruction program, nor does it authorize subsequent
                  visits to determine whether the parents are meeting the requisite standards. See 1989 S. C. Op. Att'y Gen., No. 89-22, 1989 WL 406112, at **1-3 (Feb. 27, 1989).
               
               However, section 59-65-40 does require Claimant's mother to submit to the school district,
                  semiannual progress reports including attendance records and individualized assessments
                  of Claimant's academic progress in each of the basic instructional areas. See § 59-65-40(A)(4)(c). Therefore, the school district should have copies of these documents.
                  SSA can also request Claimant's mother to submit copies of these progress reports
                  to prove that she complied with this reporting requirement and with the full-time
                  attendance requirements noted in 20 C.F.R. § 404.367 (b) - (c) to be eligible for
                  child insurance benefits as a full-time student. Section 59-65-40(A)(6) also requires
                  Claimant to participate in the annual statewide testing program and the Basic Skills
                  Assessment Program approved by the State Board of Education for her appropriate grade
                  level. SSA can also request that Claimant demonstrate she has satisfied this requirement.
                  Finally, Claimant has not proven she had access to library facilities or that Claimant's
                  mother and father agreed in writing to hold the district, its board of trustees and
                  employees harmless for any educational deficiencies. Again, these two standards must
                  be met before the statute permits Claimant's mother to home school Claimant. See § 59-65-40(A)(6)-(7). See 1991 S. C. Op. Att'y Gen. 36, 1991 WL 474738, at ** 2-3 (Jan. 22, 1991).
               
               While Claimant has not provided all the specific documentation to SSA, she has presented
                  a copy of her transcript which shows that Claimant's mother taught Claimant math,
                  physical science, literature, history and composition in grades 9 through 12. It is
                  assumed that Claimant's elementary teacher(s) taught Claimant reading and writing.
                  With this assumption, Claimant would be able to prove that her curriculum met section
                  59-65-40(A)(3). The transcript also shows that Claimant's mother taught Claimant a
                  minimum of six subjects in each grade and that Claimant earned a total of 25 credit
                  hours while in high school. Thus, this transcript demonstrates that Claimant's instructional
                  day was at least four and one-half hours, excluding lunch and recesses. Claimant's
                  mother also indicated that she taught Claimant from August 2004 until May 2005 and
                  therefore, Claimant's instructional year was presumably at least one-hundred eighty
                  days. Consequently, Claimant has proven that she has not only satisfied section 59-65-40(A)(2)'s
                  attendance requirement but also that she met the full-time attendance requirement
                  noted in 20 C.F.R. § 404.367 (b) - (c). However, as a whole, Claimant's mother has
                  not submitted documentation showing that either she or Iona Academy complied with
                  all seven conditions noted in section 59-65-40 before home schooling Claimant. Therefore,
                  section 59-65-40 would not permit Claimant's mother to home school Claimant under
                  this first option for home instruction. Consequently, based on 20 C.F.R. § 404.367(a),
                  Claimant has not proven she attended a home school that complies with South Carolina's
                  first home schooling option. This fact, however, does not end the inquiry.
               
               Instead of complying with section 59-65-40, parents may also home school their children
                  under the second home schooling option outlined in section 59-65-45.  See S.C. CODE ANN. § 59-65-45 (Thomson/West 2005). That section allows parents to teach
                  their children at home if the instruction is conducted under the auspices of the SCAIHS.
                  See Id. Bona fide membership
                     and continuing compliance with the association's academic standards
                     exempt the home school from Section 59-65-40's requirements. Id. The South Carolina Department of Education conducts annual reviews of the association
                  standards to ensure that the association's requirements meet certain minimum standards.
                  Id. For example, the parent teaching the child must have a high school degree or GED,
                  the instructional year must be at least one hundred eighty days, and the curriculum
                  must include reading, writing, mathematics, science, social studies, and for grades
                  seven through twelve, composition and literature.  Id.  We accessed the website for SCAIHS and discovered that a high school student must
                  enroll in SCAIHS by a certain date, must register for a minimum of four courses, and
                  must also be tested annually using a standardized test. See South Carolina Association of Independent Home Schools, www.http://www.scaihs.org/high_school.htm (last visited Nov. 17, 2005). SCAIHS also has reporting requirements, which include:
                  1) two progress reports per year which gives a detailed summary of the course work
                  covered by the student during a specific time period; 2) a year-end report card; 3)
                  course credit record which provides an overview of all work completed in a course
                  with one form being submitted for each completed course; and 4) a copy of standardized
                  test scores. See South Carolina Association of Independent Home Schools, www.http://www.scaihs.org/high_school.htm (last visited Nov. 17, 2005).
               
               In the instant case, if Iona Academy is associated with SCAIHS, then Claimant must
                  enroll in the SCAIHS. Consequently, Claimant or SCAIHS should have Claimant's enrollment
                  information establishing her bona fide membership. Claimant has not submitted evidence
                  that she was enrolled in SCAIHS, that Iona Academy is associated with the SCAIHS,
                  or that the Academy is in compliance with the SCAIHS' standards. Though Claimant's
                  transcript indicates that Claimant's mother taught Claimant the required subjects
                  and Claimant's mother's statement to SSA shows that Claimant attended school for the
                  requisite time, Claimant's mother has not submitted evidence of her educational level.
                  Additionally, if Iona is associated with the SCAIHS, then Claimant must submit the
                  above-mentioned reports and records to the SCAIHS. SSA can thus request these documents
                  to demonstrate Claimant's continuing compliance with the association's academic standards.
                  Again, bona fide membership and continuing compliance with the SCAIHS' academic standards
                  must be present before section 59-65-45 can exempt Iona Academy and Claimant from
                  section 59-65-40's requirements. See § 59-65-45. Thus, if Claimant presents SSA with the requisite proof that she and
                  her home school both complied, and continued to comply, with the requirements in this
                  second home schooling option, then she would meet 20 C.F.R. § 404.367(a) which again
                  requires a child claimant to prove she attended a home school that satisfies South
                  Carolina's home schooling law.
               
               If Claimant cannot comply with the second home schooling option, the third and final
                  home schooling option provides that, in lieu of meeting the statutory home schooling
                  requirements of sections 59-65-40 or 59-65-45, parents or guardians may teach their
                  children at home if the instruction is conducted under the auspices of an association
                  for home schools that has no fewer than fifty members and that meets specified requirements.
                  See S.C. CODE ANN. § 59-65-47(Thomson/West 2005). Again, there must be bona fide membership
                  and continuing compliance with the academic standards of the association in order
                  to exempt the home school from the further requirements of sections 59-65-40 and 59-65-45.
                  See § 59-65-47. The South Carolina Department of Education also conducts annual reviews
                  of the association's standards to ensure that the association's requirements meet
                  certain minimum standards. Id. These minimum standards require that: 1) the parent hold a high school diploma or
                  a GED certificate; 2) the instructional year be at least one hundred eighty days;
                  3) the curriculum includes reading, writing, mathematics, science, and social studies
                  and in grades seven twelve, composition and literature; and 3) the parent-teacher
                  maintain a plan book, diary, or other written record indicating subjects taught and
                  activities in which the student and parent engage, a portfolio of samples of the student's
                  academic work, and a semiannual progress report including attendance records and individualized
                  documentation of the student's academic progress in each of the basic instructional
                  areas (i.e. reading, writing, mathematics, science, and social studies and in grades
                  seven through twelve, composition and literature).  Id.  Here, because Claimant's mother has not presented the required documentation concerning
                  Iona Academy's affiliation or its or her compliance with section 59-65-47, Claimant
                  has not satisfied this alternate statutory method for home schooling Claimant. If
                  Claimant presents SSA with the requisite proof that her home school both complied,
                  and continued to comply, with the requirements in this last home schooling option,
                  then she could meet 20 C.F.R. § 404.367(a).
               
               Therefore, in response to your first question of whether, based on the South Carolina
                  law, the home school Claimant attended from ages 17 to 18 met the requirements of
                  the South Carolina law, we conclude that Claimant has not submitted enough information
                  to show she has met this requirement. Based on the sparse information Claimant has
                  provided, she has not proven that she met all of South Carolina's home schooling law's
                  criteria.
               
               B. Effect of Religious Freedom Act
               You next ask whether Claimant would be exempt from satisfying South Carolina's home
                  schooling laws based on the South Carolina Religious Freedom Act (SCRFA). This question
                  is relevant both in determining whether the SCRFA would exempt Iona Academy or Claimant
                  from meeting all of the home schooling requirements Claimant's mother must meet to
                  home school Claimant and in determining whether Claimant would be considered a full-time
                  student. Claimant's mother concedes that she did not continue to report Claimant's
                  home school activities after Claimant became 17. She contends that she stopped reporting
                  first because the South Carolina compulsory education law no longer required Claimant
                  to be in school after age 17. Although you asked us to inquire only as to whether
                  the SCRFA would exempt Claimant's noncompliance with the home schooling laws during
                  the relevant period, we decided to also ascertain whether this secular excuse that she was no longer required to attend school would also justify Claimant's
                  noncompliance. We believe that the answer would be in the negative. Section 59-65-10(A)
                  provides that all parents or guardians must require their children or wards to regularly
                  attend a state-board-approved school from the school year in which the child or ward
                  is five years of age before September first until the child or ward attains his seventeenth
                  birthday or graduates from high school. § 59-65-10(A). Thus, a child need not remain
                  in school after turning 17 even if he does not graduate, and a child who graduates
                  before turning 17 need not remain in school. Thus, since Claimant turned 17, she was not
                  required to remain in high school. However, the home schooling statutes still required Claimant to comply with their attendance and reporting requirements
                  since Claimant voluntarily remained in high school after turning 17. See §§ 59-65-40(A)(2); 59-65-45; 59-65-47; Lawrence v. South Carolina State Bd.
                     of Ed., 412 S.E.2d 394, 395 n. 1 (S.C. 1991)(noting in dicta that the home schooling programs
                  have their own attendance requirements since these programs must have an instructional
                  day of at least four and one-half hours, excluding lunch and recesses, for at least
                  one hundred eighty days a year). As previously indicated, each of the home schooling
                  law requires some sort of continuing compliance with its individual requirements.
                  See §§ 59-65-40; 59-65-45; 59-65-47. We note, however, that none of the home schooling
                  laws has minimum or maximum age limitations. See §§ 59-65-40; 59-65-45; 59-65-47; see also generally S.C. CODE ANN. § 59-63-20 (providing that persons who are under the age of five or
                  more than twenty-one years old cannot go to public schools unless an exception to
                  that rule applies). Since Claimant choose to attend a home school instead of a public
                  school and choose to remain in school after turning 17, the compulsory education law
                  itself would not exempt Claimant's mother from complying with the home schooling laws.
                  To the contrary, the home schooling laws required Claimant to comply with all requirements,
                  including attendance.
               
               Next, you ask whether, based on the SCRFA, Claimant and her mother are exempt from
                  complying with the above-mentioned home schooling requirements, particularly the reporting
                  and approval requirements, if they alleged conflict with their religious beliefs.
                  We first note that nothing in any of the home schooling statutes explicitly exempts a parent from complying with its requirements. See §§ 59-65-40; 59-65-45; 59-65-47. Thus, we looked to the SCRFA to determine if it
                  would so exempt Claimant and her mother.
               
               The SCRFA, which became effective on June 1, 1999, prohibits the State from substantially
                  burdening an individual's exercise of religion, even if the burden comes from a rule
                  of general applicability, unless the State shows that applying the burden to the person
                  furthers a compelling state interest and is the least restrictive means of furthering
                  that compelling state interest. See S.C. CODE ANN. § 1-32-40 (Thomson/West 2005). The SCRFA defines exercise of religion
                  as the exercise of religion under the First Amendment to the United States Constitution
                  or Article I, Section 2 of the State Constitution.  See S.C. CODE ANN. § 1-32-20. The SCRFA also defines "state" to mean the State of South
                  Carolina and any "[d]epartment, agency, board, commission, instrumentality, entity,
                  or officer, employee, official of the State . . . or any person acting under color
                  of law." Id.  This Act applies not only to all state and local laws and ordinances but also to
                  their implementation, whether statutory or otherwise and whether adopted before or
                  after the Act's effective date. See S.C. CODE ANN. § 1-32-60(A) (Thomson/West 2005). Thus, the SCRFA applies to the South
                  Carolina Department of Education, the local school board and all their employees as
                  well as to all of the home schooling laws and their implementation. Thus, if Claimant
                  meets her burden and South Carolina fails to meet its burden, then the SCRFA would
                  provide Claimant and her mother an exemption or defense to complying with any of the
                  home schooling requirements that conflict with their religious beliefs.
               
               The South Carolina legislature indicated that it enacted the SCRFA to restore the
                  compelling interest test announced in two Supreme Court decisions, Wisconsin v. Yoder, 406 U.S. 205 (1972) and Sherbert v. Verner, 374 U.S. 398 (1963), and to guarantee that that test would be imposed on all state
                  and local laws and ordinances in all cases in which the free exercise of religious
                  is substantially burdened; . . . and to provide a claim or defense to persons whose
                  exercise of religion is substantially burdened by the State." S.C. CODE ANN. § 1-32-30
                  (Thomson/West 2005). Since the South Carolina legislature enacted the SCRFA to restore
                  the compelling interest test announced in Yoder and Sherbert, we looked first to those two cases to determine how to apply the compelling interest
                  test. Sherbert is factually distinguishable from this case as it involved constitutional challenges
                  to South Carolina's unemployment compensation law which denied benefits to an individual
                  who refused to accept employment which would require her to work on a Saturday against
                  her religious beliefs. 374 U.S. at 400. However, Sherbert is still instructive because it demonstrates the types of requirements that can "substantially
                  burden" a person's exercise of her religion and whether applying that burden to the
                  religious person furthered a compelling state interest and was the least restrictive
                  means of furthering that compelling state interest.
               
               The Sherbert court held that denying the claimant unemployment compensation substantially burdened
                  the free exercise of the claimant's religion because: 1) her ineligibility derived
                  solely from her religious practice; and 2) it pressured the claimant to forego her
                  religious practice by forcing her to choose either between following her religion's
                  precepts and forfeiting benefits or abandoning one of her religion's precepts in order
                  to accept work. Id. at 403. The State in Sherbert then argued that it had an interest in avoiding the
                  filing of fraudulent claims by unscrupulous claimants feigning religious objections
                  to Saturday work which would dilute the unemployment compensation fund and also hinder
                  the scheduling by employers of necessary Saturday work. Id. The Sherbert court determined that the State had not proven it had a compelling state interest
                  enforced in the eligibility provisions of the unemployment compensation law that would
                  justify the substantial infringement upon the claimant's First Amendment rights.  Id. at 406. The Sherbert court reasoned that, had these interests been adjudicated by
                  the lower courts below and were therefore properly before the United States Supreme
                  Court, these interests would still not be considered compelling enough to justify
                  infringing the claimant's First Amendment rights, especially where the State failed
                  to prove that no alternative forms of regulation could combat such abuses without
                  infringing upon First Amendment rights.  Id.
               While also distinguishable from the facts presented here, the facts in Yoder are more
                  analogous to those in the instant case. In Yoder, parents who were members of the Old Order Amish religion or the Conservative Amish
                  Mennonite Church were tried and convicted for violating Wisconsin's compulsory education
                  law, which required parents to send their children to public or private school until
                  they reached the age of 16. 406 U.S. at 207. The parents in Yoder argued that application of this law violated their rights under the First and Fourteenth
                  Amendments. Id. Unlike Claimant's mother here, the parents in Yoder gave specific reasons why sending their children to school pass the eighth grade
                  both violated their religious beliefs and negatively impacted their children, their
                  continued survival as a community, and their religion.  Id. The State stipulated that the defendants' religious beliefs were sincere.  Id.  To determine whether applying the Wisconsin compulsory education law to the Amish
                  violated the Amish parents' constitutional rights, the United States Supreme Court
                  recognized the strength of both the parents' interest in the nurture and education
                  of their children and the state's interest in compulsory education. See 406 U.S. at 234 (cited
                     in Lawrence, 412 S.E.2d at 395). In fact, the Yoder court stated that the state has two legitimate interests in the education of children:
                  1) to prepare its citizen to participate effectively and intelligently in our open
                  political system; and 2) to prepare its citizens to be self-reliant and self-sufficient
                  participants in society. See 406 U.S. at 221. However, the Yoder court noted that "where the parent's interest
                  in education is secular in nature rather than religious, the State may constitutionally
                  require compulsory education in a public or private school." Lawrence, 412 S.E. at 395 (citing Yoder, 406 U.S. at 232). The Yoder court further explained that even where parents may exempt their children from school
                  attendance on the ground of free exercise of religion, 'nothing limit[s] the power
                  of the State to promulgate reasonable standards' concerning the content of parent-provided
                  education programs." Lawrence, 412 S.E. at 395 (quoting Yoder, 406 U.S. at 235). The Yoder court held that the First and Fourteenth Amendment prevented a state from compelling
                  the Amish parents to cause their children to attend high school to age 16. See 406 U.S. at 235. However, the Yoder court believed that the state could instead establish "reasonable standards" concerning
                  the content of the continuing vocational education of the Amish children under parental
                  guidance, noting that several other states had just adopted plans to establish Amish
                  vocational schools. Id.
               Though Yoder and Sherbert are instructional, courts have since severely limited these cases to the facts of
                  the case, or have distinguished Yoder and Sherbert. For instance, the United States Supreme Court later rejected the Sherbert test's general applicability. See Employment Division, Dep't of
                     Human Resources of Oregon v. Smith, 494 U.S. 872, 879-90 (1990)(holding, in a case involving Native Americans' religious
                  use of peyote that resulted in job termination and disqualification for unemployment
                  compensation, that the right of free exercise of religion did not relieve an individual
                  from complying with a valid and neutral law of general applicability on the ground
                  that the law proscribed, or prescribed, conduct forbidden by the individual's religious
                  beliefs and that generally applicable, religion-neutral laws that have the effect
                  of burdening a particular religious practice need not be justified by a compelling
                  government interest)(citing United
                     States v. Lee, 455 U.S. 252, 263 n.3 (1982)); see
                     also Burrow v. State, 669 S.W.2d 441, 443-44 (Ark. 1984)(rejecting parents' argument that the court should
                  apply the balancing test in Yoder because the court determined that Yoder involved "exceptional considerations" and that the parents did not show a religious
                  or cultural tradition comparable to that in Yoder); Jernigan
                     v. State, 412 So.2d 1242, 1244-47 (Ala. Crim. Ct. App. 1982). In response to Smith, Congress enacted the Religious Freedom Restoration Act of 1993 (RFRA) which provides
                  that federal activities that inhibit the free exercise of any religion must satisfy
                  a compelling government interest and must be the least restrictive means to accomplish
                  the purpose. See 42 U.S.C. § 2000bb et
                     seq (1994). However, the United States Supreme Court later held that the RFRA was unconstitutional
                  only as it applied to state and local governments. See City of Boerne v. Flores, 521 U.S. 507 (1997). Thereafter and in response to Smith and Flores, South Carolina enacted its own state version of the RFRA, the SCRFA, to apparently
                  provide increased protection to the free exercise of religion and to restore the compelling
                  interest test. SCRFA's language closely resembles the RFRA. Compare 42 U.S.C. § 2000bb et seq with S.C. CODE ANN. § 1-32-10 et seq.
               In light of this history and because we found no South Carolina cases interpreting
                  the SCRFA, we reviewed pre-Smith federal and other state cases that applied either the compelling state test or the
                  RFRA to estimate how South Carolina courts might apply the compelling interest test
                  in the home schooling context. See 1991 S. C. Op. Att'y Gen. 36, 1991 WL 474738, at ** 2-3 (Jan. 22, 1991)(looking to
                  other state court decisions to interpret South Carolina's compulsory education statute).
                  As will be shown below, our research revealed that, regardless of the test applied,
                  courts have almost entirely rejected home schoolers' constitutional and/or RFRA challenges
                  to state regulations of home schools, finding either that the particular state regulation
                  in question did not "substantially burden" the person's free exercise of their religion,
                  or that the state demonstrated it had a compelling interest.  See e.g., Duro v. North Carolina, 712 F.2d 96, 97-99 (4th Cir. 1983)(rejecting a pre-Smith challenge to North Carolina's compulsory attendance law); Murphy v.
                     Arkansas, 852 F.2d 1039, 1041-43 (8th Cir. 1988)(rejecting a pre-Smith Free Exercise claim challenging Arkansas's standardized testing requirement); Vandiver v. Hardin, 925 F.2d 927, 931-34 (6th Cir. 1991) (rejecting a post-Smith Free Exercise claim against a state regulation which required home schooled students
                  to pass equivalency exams to gain transfer credit from a religious home study program);
                  Swanson by and through
                     Swanson v. Guthrie Independent Sch. District, 135 F.3d 694, 697-700 (10th Cir. 1998)(rejecting a post-Smith Free Exercise claim against a school district's policy prohibiting part-time public
                  school attendance); Blackwelder v. Safnauer, 689 F.Supp. 106, 128-35 (N.D.N.Y. 1988)(rejecting a pre-Smith Free Exercise challenge to New York's compulsory attendance law); Battles
                     v. Anne Arundel County Bd. of Educ., 904 F.Supp. 471, 475-76 (D.Md. 1995) (rejecting a post-Smith Free Exercise challenge to Maryland's compulsory education law and home schooling
                  requirements); Jernigan, 412 So.2d at 1246 (rejecting a pre-Smith Free Exercise challenge to Alabama's home-school- teacher-certification requirement);
                  State v.
                     Bigelow, 334 N.W.2d 444, 446-47 (Neb. 1983)(same); Burrow, 669 S.W.2d at 443-44 (rejecting a pre-Smith Free Exercise claim); State v. Anderson, 427 N.W.2d 316, 322-25 (N.D. 1988)(rejecting a pre-Smith Free Exercise challenge to Alabama's home-school- teacher-certification requirement);
                  State v. Riddle, 285 S.E.2d 359, 364-65 (W.Va. 1981)(same); but see Peterson v. Minidoka
                     County Sch. Dist., 118 F.3d 1351, 1356-57 (9th Cir. 1997) (where a father who was reassigned by the
                  school from a principal to a teaching position due to his decision to home school
                  his children successfully challenged the decision by making a post-Smith Free Exercise claim); People v. DeJonge, 501 N.W.2d 127, 143-44 (Mich. 1993) (involving a successful post-Smith Free Exercise challenge to Michigan's teacher certification requirement). We found
                  no South Carolina cases applying the compelling interest test in the context of education.
               
               SCRFA - Substantial burden
               The SCRFA, on the other hand, requires first an analysis of whether the state regulation
                  "substantially burdens" an individual's exercise of religion. See § 1-32-40. Neither the SCRFA nor South Carolina state court cases outline what constitutes
                  a "substantial burden." See S.C. CODE ANN. § 1-32-20. However, in a South Carolina district court case that involved
                  Muslim inmates who brought a section 1983 action alleging Free Exercise and RFRA violations,
                  the district court noted that the United States Supreme Court defined "substantial
                  burden" as "where the state conditions receipt of an important benefit upon conduct
                  proscribed by a religious faith or where it denies such a benefit because of conduct
                  mandated by religious belief, thereby putting substantial pressure on an adherent
                  to modify his behavior and to violate his beliefs. . . ." Woods v. Evatt, 876 F.Supp. 756, 762 (D.S.C. 1995)(citing Thomas v. Review
                     Bd., Indiana Employment Security Div., 450 U.S. 707, 717, 718 (1981)). Further, "the burden placed on the religious exercise
                  'must be more than an inconvenience; the burden must be substantial and an interference
                  with a tenet or belief that is central to religious doctrine.'" Woods, 876 F.Supp. at 762 (citing Graham
                     v. C.I.R., 822 F.2d 844, 851 (9th Cir. 1987), aff'd
                     sub nom. Hernandez v. Commissioner, 490 U.S. 680 (1989)). Additionally, "the burden must be more than … a less desirable
                  situation." Woods, 876 F.Supp. at 762 (citing Prins
                     v. Coughlin, 1994 WL 411016 (S.D.N.Y. Aug. 3, 1994)). In other words, "the practice places a
                  substantial burden on the religious exercises of [people] if it coerces them into
                  violating their religious beliefs," or if it compels them "'by threat of sanctions,
                  to refrain from religiously motivated conduct.'" Woods, 876 F.Supp. at 762. Thus, the first question here, is whether any of the home schooling
                  requirements that Claimant's mother is mandated to perform throughout the school year
                  constitute a substantial burden on her religious freedom.
               
               According to two annotations, courts have perceived reporting requirements as a lesser
                  or minimal burden. See David Sweet, Annotation, Validity of State or Local Government Regulation Requiring
                  Private School to Report Attendance and Similar Information to Government-Post-Yoder Cases, 8 A.L.R.5th 875, § 2(b) (2005); Robin C. M~, Validity, Construction, and Application
                  of Statute, Regulation, or Policy Governing Home Schooling or Affecting Rights of
                  Home-Schooled Students, 70 A.L.R.5th 169, § 2(a) (2005). Ms. M~ indicated some courts
                  have also held, despite constitutional challenges to the contrary, that the following
                  requirements included in a state's compulsory education statute or home schooling
                  statute were valid, either as a general rule or under the circumstances: 1) home visits
                  by school personnel, 2) certification of the home-school instructors, 3) school authorities'
                  approval of the home instruction, 4) application-for-approval deadlines, 5) parental
                  submission of progress reports on their home-schooled children, and 6) the home-schooled
                  children's submission to various kinds of standardized testing. See M~, supra at §§ 2(a), 8, 9, 10(a)-10(b), 11(a)-(b), 12(a)-12(b), 13, 14. Some courts have held
                  that the home-school-visits-by-school-personnel requirement and the certification-of-home-school-instructors
                  requirement were invalid either as a general rule or under the circumstances. Id. As previously mentioned, the South Carolina Attorney General has indicated that South
                  Carolina's home instruction law does not authorize on-site visits to a home before
                  approval of a home instruction program, nor does it authorize subsequent visits to
                  determine whether the parents are meeting the requisite standards. See 1989 S. C. Op. Att'y Gen., No. 89-22, 1989 WL 406112, at **1-3 (Feb. 27, 1989). Only
                  where the governing statute did not authorize the school official's conduct in enforcing
                  or monitoring the home schools have courts found that the officials acted unlawfully.
                  See M~, supra at § 2(a).
               
               Similar to the facts and the home schooling statutes involved in the present case,
                  a parent in Battles argued that Maryland's home schooling law violated both the RFRA and the Free Exercise
                  clause. 904 F.Supp. at 473. The Maryland Home School Act permitted the state to have
                  a supervisory role over children's education and also had curriculum requirements,
                  a maintenance-of-certain-documents requirement, and a requirement that the parent
                  allow a school representative to observe the parent's instruction three times a year.
                  904 F.Supp. at 472-73. To determine whether, under the RFRA, these provisions substantially
                  burdened the parent's exercise of religion, the court in Battles stated that a "substantial burden exists in the Constitutional sense when government
                  action compels a party to affirm a belief they do not hold, discriminates against
                  an individual or group because of religious beliefs, inhibits the dissemination of
                  particular religious views, or pressures a party to forego a religious practice."
                  Id. at 477. Battle argued that the curriculum requirement diminished the importance of Christian holidays
                  and generally promoted a "godless world view." Id. Applying the substantial burden definition, the Battles court, however, concluded that the monitoring requirements did not impose a substantial
                  burden on Battle because Battle did not have to alter her religious beliefs or forego acts necessary to her beliefs
                  to comply with these requirements. Id. According to the Battles court, Maryland was not required to "subsidize" the claimant's particular religious
                  beliefs by eliminating contrary viewpoints from the required curriculum. Id. Because the Battles court found no substantial burden, it rejected Battles' claim under the RFRA. Id. The Battles court also rejected Battle's First Amendment claim by applying the rule in Smith, reasoning that the Maryland education law at issue applied to all children in the
                  State and that Battle did not claim that the law was passed for the purpose of suppressing religion. Id. at 475.
               
               Likewise, in Fellowship Baptist Church v. Benton, 815 F.2d 485 (8th Cir. 1987), on remand on other grounds to 678 F.Supp. 213 (S.D.Iowa 1988), the Eighth Circuit upheld reporting and teacher
                  certification requirements against allegations that the requirements violated two
                  fundamentalist Baptist church schools' exercise of their religion. Id. at 490-494. The Iowa statute required that, upon the local school district secretary's
                  request, the principal of any private school must annually furnish the names, ages,
                  and number of days of attendance of each pupil in grades one through eight, the text
                  used and the names of the teachers during the preceding year. Id. at 490. The Eighth Circuit reasoned that the burden on the principal's religious
                  beliefs--if a burden existed at all--was very minimal. Id.  According to the court, the statutory reporting requirement did not infringe in any
                  way upon the content, approach, or structure of the principals' schools, given that
                  each year, a local school district sent each principal a form which could be completed
                  by a secretary under the principal's supervision in less than one day; the forms required
                  nothing more than the minimal information requested; and the principals admitted that
                  the information was readily available to them. Id.
               Similarly, where a state statute required the supervisory officers of all private
                  schools to report the name, age, and residence of every child of compulsory school
                  age in attendance, the court in Attorney General v. Bailey, 436 N.E.2d 139 (Mass. 1982), cert. denied 459 U.S. 970 (1982) held that this statute did not affect the pastor's, the children's
                  or the parents' right to maintain their religious beliefs but regulated conduct. 
                     Id. at 146. Though the parents had sincerely held religious beliefs, the court determined
                  that, because of the importance of education to society, the state's need for the
                  required information outweighed the reporting statute's "incidental" burden on the
                  pastor's, children's and parents' rights to practice their religion. Id.  The pastor and parents were free to teach their religious doctrines to the children
                  who attended the school and the children were free to learn those doctrines and the
                  pastor and associate pastor needed only to disclose the names and residences of the
                  children so that the state might determine whether all children were complying with
                  the state compulsory attendance law. Id.
               Based on the above-mentioned cases and annotations, we believe that Claimant would
                  not be able to prove that the majority of the home schooling requirements, which are
                  less burdensome than those upheld in Battles, "substantially burden" her exercise of her religious beliefs since presumably they
                  do not infringe in any way upon the content, approach, or structure of her home school,
                  and since presumably she does not have to alter her religious beliefs or forego acts
                  necessary to her beliefs to comply with these requirements Therefore, the SCRFA would
                  not provide a defense or exemption from those requirements.
               
               However, at least one court held that approval requirements do significantly burden
                  an individual's religious freedom. See
                     e.g., Blount v. Department of Educational and Cultural Servs., 551 A.2d 1377 (Me. 1988)(prior approval by public authorities imposed a "significant
                  restraint" on a parents' exercise of a sincerely held religious belief); but see State v. Shaver, 294 N.W.2d 883, 897 (N.D. 1980) cited in New Life Baptist
                     Church Academy, 885 F.2d at 951)(finding that burden imposed by prior approval statute is "minimal,"
                  "incidental," and would "not pose a very real threat of undermining the Bible Baptist
                  Church members' community and religious practices"); State v. Schmidt, 505 N.E.2d 627 (Ohio 1987) (holding that a statutory approval requirement for home
                  education programs did not infringe upon a person's religious freedom). Claimant might
                  be able to demonstrate that the approval process substantially burdened her religious
                  freedom. This fact, however, does not end the inquiry.
               
               ii. SCRFA - Compelling State Interest
               The SCRFA requires that if a substantial burden is found, the state must show that
                  applying that substantial burden to the person furthers a compelling state interest.
                  See § 1-32-40. One South Carolina advisory opinion, which pertained to whether a law
                  establishing standards for child day care facilities could be applied to day care
                  centers operated by churches, is instructive. See S. C. Op. Att'y Gen. 65, 1977 WL 24408 (March 1, 1977). That opinion recognized that
                  under Sherbert's compelling interest test, the "protection of minor children by the state has consistently
                  been held to constitute a 'compelling state interest' and that "state regulation designed
                  to protect minor children is not an unconstitutional interference with the free exercise
                  of religion even though the type of protection afforded runs contrary to the parent's
                  religious beliefs." 1977 S. C. Op. Att'y Gen. 65, 1977 WL 24408, at ** 3 (citing Sherbert, 374 U.S. 398 (1963) and Prince v. Commonwealth of Massachusetts, 321 U.S. 158 (1945)). Thus, South Carolina recognizes that it has a compelling state
                  interest in protecting children. Likewise, courts have also indicated that states
                  have several other compelling interests. For instance, courts have determined that
                  home-schooled children may be subject to standardized testing to assess the quality
                  of education the children are receiving. Swanson, 135 F.3d at 699 (citing Murphy v. State of Arkansas, 852 F.2d 1039 (8th Cir. 1988)); see also Murphy, 852 F.2d at 1041-42 (finding that the government has a compelling state interest
                  in educating all of its citizens and in ensuring that they are being adequately educated).
                  Further, courts have upheld reporting and teacher certification requirements for home
                  schoolers because states proved they had compelling interests for having such requirements.
                  See e.g., Fellowship Baptist
                     Church, 815 F.2d at 490-91 (rejecting a claim that reporting and teacher certification requirements
                  were unconstitutional, reasoning that the state's interests in receiving reliable
                  information about where the children are being educated and by whom, in knowing whether
                  the children were attending school and receiving an education, and in assuring that
                  each child received a quality education, were compelling).
               
               Likewise, approval requirements were also upheld because states showed they also had
                  a compelling state interest. See e.g.,
                     State v. Schmidt, 505 N.E.2d 627 (Ohio 1987) (holding that a statutory approval requirement for home
                  education programs reasonably furthered the state's interest in educating its citizens
                  and did not infringe upon free exercise of religion); New Life Baptist
                     Church Academy v . East Longmeadow, 885 F.2d 940 (1st Cir. 1989)(rejecting a constitutional challenge to a requirement
                  that the town's school committee approve the education that a private Baptist school
                  provided because: (1) the record indicated that among the proposed procedures was
                  the gathering of written information about the school's pupils, texts, schedule, hours
                  and days taught, compliance with safety and health rules, and curricula; and (2) the
                  court noted that the academy, which did not object as such to supplying the requested
                  information to the committee, objected to the information procedures only as the procedures
                  were part of a "secular approval process"), cert. den. 494 U.S. 1066 (1990); Blount, 551 A.2d at 1381-82 (upholding state's prior approval requirement because the state
                  had compelling interests in the quality of education and in ensuring that all its
                  citizens are being adequately educated). Using these interests here, South Carolina
                  would be able to prove it too has one or more compelling state interests and thus
                  could overcome any burden on Claimant's religious beliefs. Once again, however, a
                  finding that South Carolina has compelling state interests does not end the inquiry.
               
               iii. SCRFA - Least restrictive means
               The SCRFA lastly requires the state to prove that applying the burden to the person
                  is the least restrictive means of furthering that compelling state interest. See § 1-32-40. We note that only a few cases actually discuss this final criterion. In
                  those cases, courts have held that the standards the school board uses to approve
                  a home school, for example, must be "reasonable." New Life Baptist Church Academy, 885 F.2d at 945 (citing State v. Whisner, 351 N.E.2d 750 (1976)(striking down as "unreasonable" regulations so pervasive and
                  all-encompassing that they "effectively eradicate" the school's private autonomy));
                  see
                     also Lawrence, 412 S.E. at 395 (finding that South Carolina's validation process for the basic
                  skills examination was itself unreasonable, and that therefore the examination was
                  not properly validated and the requirement that the parents pass the examination was
                  therefore unenforceable). To determine whether standardized testing would be a less
                  restrictive means in furthering the state's interests than the state's preferred "information
                  gathering procedures," the New
                     Life Baptist Church Academy court, guided by admonitions from the Supreme Court, considered: (1) the need to
                  balance compelling state interests against probable burdens upon religious freedom,
                  (2) the need to determine the extent to which accommodation of religious beliefs will
                  interfere with achieving the state's compelling interest, and (3) administrative considerations
                  which played an important role in determining whether the state can follow its preferred
                  means. 885 F.2d at 946-47. After considering these factors, the New
                     Life Baptist Church Academy Church court found that the proposed standardized testing's voluntary nature, the difficult
                  administrative problems that it threatened to impose, its uncertain potential for
                  achieving the state's legitimate educational quality objectives, and the limited extent
                  to which it will alleviate the burden on the approval requirement itself, led it to
                  conclude the standardized testing alternative was not a less restrictive means for
                  First Amendment "free exercise" purposes. Id.  That court further noted that it was only considering the proposed methods as outlined
                  by the state and not examining their actual implementation since the state had not
                  at that time started implementing the proposed methods.  Id.
               Likewise, the court in Blount employed a balancing test to determine what constitutes the least restrictive means.
                  551 S.2d at 1382. The Blount court indicated that "the state must prove that all less
                  restrictive means advanced by the [plaintiffs] would cause too much harm to the public
                  interest in educational quality to justify the increased benefit to the [the plaintiffs']
                  exercise of religion." Id. (citing Thomas
                     v. Review Board, 450 U.S. 707, 718-19 (1981)). The Blount court further explained that the State does not have to prove the "impossible standard
                  that no adequate less restrictive alternative can be developed, only that none has
                  been proposed." Id. (emphasis in original). The parents in Blount offered a few alternatives which they believed were the least restrictive means,
                  namely giving their home "private school status" because private schools had fewer
                  requirements than home schools, and offering standardized testing. Id. at 1382-83. The Blount court rejected the first alternative, reasoning that the state may more closely monitor
                  home schools than private schools because, in private schools, teachers have taken
                  on the responsibility of educating children unrelated to them, parents have entrusted
                  their children to some other teacher, and students mainly spend the school day with
                  students unrelated to them.  Id. at 1383. The Blount court also did not accept the second alternative because the parents made no showing
                  that Maine's home schooling rules were "unusually restrictive" especially where Maine's
                  approach to home schooling was flexible. Id. at 1384. The court further reasoned that the least restrictive means "need not be
                  the lowest common denominator" and that other states who wish to provide even further
                  restrictions than Maine could not "thereby unilaterally make federal constitutional
                  law."  Id.
               Like the New Life Baptist Church Academy court, the court in Blount also rejected the standardized testing alternative, stating that testing would not
                  adequately protect the state's interest in quality education because the state's being
                  interested only in test scores would turn instruction into exam coaching and would
                  not further the state's interest in quality education and because prior review allowed
                  the state to become involved sooner than would simply waiting until annual standardized
                  testing revealed inadequate instruction. Id. at 1384-85. Additionally, in Fellowship Baptist Church., 815 F.2d at 491, the Eighth Circuit held that the principals' proposed alternative
                  of parental reporting would not adequately serve the state's purpose where the reports
                  submitted by the individual parents or an elected representative would not provide
                  a means by which information could be verified; and where there was no guaranty that
                  all present or future parents would agree to such proceedings.  Id.  Based on these cases, it is clear that South Carolina would be able to establish
                  that it employed the least restrictive means to further its compelling state interests.
               
               CONCLUSION
               In summary, the SCRFA provides a claim or defense to persons whose exercise of religion
                  is substantially burdened by the State. S.C. CODE ANN. § 1-32-30 (Thomson/West 2005).
                  This statute prohibits the state from substantially burdening an individual's exercise
                  of religion, even if the burden comes from a rule of general applicability, unless
                  the State shows that applying the burden to the person furthers a compelling state
                  interest and is the least restrictive means of furthering that compelling state interest.
                  See S.C. CODE ANN. § 1-32-40 (Thomson/West 2005). As shown above, other state and federal
                  courts have held that the reporting requirements states have imposed on private or
                  home schools do not, for the most part, "substantially burden" a person's exercise
                  of religion. Therefore, we believe that the SCRFA would not provide a defense to Claimant's
                  noncompliance with South Carolina's home-school-progress-reporting requirement and
                  its parental-maintenance-of-certain-documents requirement allegedly due to her purported
                  sincerely held religious beliefs since these requirements would only minimally burden
                  the free exercise of her religious beliefs. On the other hand, while a court held
                  that an approval process for home schools actually does substantially burden a parent's
                  free exercise of conflicting religious beliefs, the State could still show that applying
                  the substantial burden to Claimant furthers compelling state interests, such as interests
                  in receiving reliable information about where children are being educated and by whom,
                  in assuring that each child receives a quality education, and in knowing whether children
                  are attending school and receiving an education.
               
               We note that the court may find that these interests may or may not be as compelling
                  where as here, the child is no longer subject to the state's compulsory education
                  law since she has exceeded the age requirement for compulsory public education. We
                  were unable to find any cases applying the same state interests to cases which involved
                  public education but which did not involve the compulsory education laws. However,
                  it could be argued that merely requiring that the Claimant's mother "maintain," rather
                  than report, certain documents and to only semi-annually report her child's progress
                  to school officials is the least restrictive means of furthering these compelling
                  state interests. See S.C. CODE ANN. § 1-32-40 (Thomson/West 2005). We believe that: (1) the statutory reporting
                  requirement does not infringe in any way upon the content, approach, or structure
                  of Claimant's education, (2) that the South Carolina home schooling laws require nothing
                  more than minimal information requested about Claimant's curriculum, attendance and
                  school progress, (3) the information if properly maintained by Claimant's mother should
                  be readily available to her; and (4) that the reporting and approval requirements
                  are therefore reasonable standards that a South Carolina court would uphold. Thus,
                  in response to the question of whether the SCRFA exempts Claimant's noncompliance
                  with any of the applicable home schooling laws, we conclude that it does not so exempt
                  Claimant. Therefore, if Iona Academy did not properly go through the approval process
                  or Claimant and her mother did not comply or continue to comply with the applicable
                  home schooling statute, then Claimant would not be entitled to child's insurance benefits
                  as a full-time student during the relevant period.
               
               Sincerely,
Mary A. S~
Regional Chief Counsel
Arthurice T. B~
Assistant Regional Counsel