This memorandum is in response to your request for a legal opinion on whether The
                  Southern Baptist Academy, which offers online high school courses via the Internet
                  (http:/thesouthernbaptistacademy.org/), meets the definition of an educational institution
                  under the Social Security Act (Act). [12] We believe that The Southern Baptist Academy online program is not an educational
                  institution under the Act, and therefore, B~ and A~’s entitlements to child’s insurance
                  benefits on the number holder’s account stopped once they reached 18 years of age.
               
               BACKGROUND
               The facts indicate that in December 1994, B~ and A~ became entitled to child’s insurance
                  benefits. Both B~ and A~ reside in Arkansas. B~ and A~ turned age 18 in December 2010,
                  after which the agency terminated their child’s insurance benefits. Prior to turning
                  age 18, B~ and A~ completed SSA Form 1372, Student’s Statement Regarding School Attendance.
                  Each stated that she had been attending The Southern Baptist Academy, based in Philadelphia,
                  Pennsylvania, since September XX, 2009; that she was scheduled to attend classes for
                  900 hours a year, which averaged 25 hours per week; that her current school year would
                  end on June 17, 2011; and that she expected to graduate in June 2011.
               
               The Southern Baptist Academy registrar certified that the information B~ and A~ provided
                  on the SSA Form 1372 was correct. The registrar also stated that the school’s course
                  of study was at least 13 weeks in duration. Contrary to B~ and A~’s statement that
                  The Southern Baptist Academy is based in Pennsylvania, however, the registrar sent
                  the agency a letter on October 6, 2010, stating that the school is registered in Florida.
                  The Southern Baptist Academy website provides conflicting statements regarding its
                  location. On one page the website states, “The Southern Baptist Academy is an independent
                  private Christian K-12 online homeschool program that is registered as a private school
                  by the Texas Department of Education.” [13] (http://thesouthernbaptistacademy.org/accreditation.php) Elsewhere, however, the website states, “The Southern Baptist Academy is accredited
                  by the National Association of Private Schools Accreditation Alliance and is registered
                  with the Florida Department of Education.” (http://thesouthernbaptistacademy.org/faq.php#Is_the_Academy_accredited or_Licensed) Nevertheless, all addresses directing contact with the school are in
                  Philadelphia, Pennsylvania. [14] (http://thesouthernbaptistacademy.org/faq.php)
               
               The Sherwood, Arkansas, Field Office contacted the Florida Board of Education to ask
                  whether The Southern Baptist Academy is registered in Florida. The Florida Board of
                  Education stated that the school appears in their directory as located in Florida,
                  but they did not have any information about the school operating as an online educational
                  entity. [15] The Florida Board of Education indicated that it was possible that The Southern Baptist
                  Academy operates an online school because the school can determine its own method
                  of instruction. [16]
               DISCUSSION
               The Act provides for the payment of child’s insurance benefits to certain applicants
                  over the age of 18 who are full-time elementary or secondary school (educational institution)
                  students. [17] See 42 U.S.C. §§ 402(d)(1)(B), 402(d)(7)(A); 20 C.F.R. § 404.350(a)(5); POMS RS 00205.001(A). Under the Act, an educational institution is a school that provides elementary
                  or secondary education, as determined under the law of the state or other jurisdiction
                  in which it is located. See 42 U.S.C. § 402(d)(7)(C)(i); 20 C.F.R. § 404.367(a); POMS RS 00205.300.
               
               Under the regulations, in order for a child to be eligible for child’s insurance benefits,
                  she must attend a school that provides elementary or secondary education as determined
                  under the law of the state in which the school is located. [18]  See 20 C.F.R. § 404.367(a). Participation in the following programs also meets the requirements
                  of 20 C.F.R. § 404.367(a): 1) a student is instructed in secondary education at home
                  in accordance with the home school law of the State or other jurisdiction in which
                  she resides [19] ; or 2) a student is a in an independent study secondary education program in accordance
                  with the law of the State or other jurisdiction in which the student resides and that
                  is administered by the local school or school district/jurisdiction [20] . 20 C.F.R. § 404.367(a)(1), (2). Accordingly, a student may meet the requirements
                  set out by 20 C.F.R. § 404.367(a) if either the school itself is deemed an educational
                  institution in the state in which it is located or the student’s curriculum qualifies
                  under the law of the state in which the student resides.
               
               In addition to meeting the requirements of 20 C.F.R. § 404.367(a), the student must
                  be in full-time attendance in a day or evening noncorrespondence course of at least
                  13 weeks duration and carry a subject load that is considered full-time for day students
                  under the institution’s standards and practices. 20 C.F.R. § 404.367(b). If the student
                  is enrolled in the home schooling program discussed in 20 C.F.R. § 404.367(a)(1),
                  the student must be carrying a subject load which is considered full-time for day
                  students under standards and practices set by the state in which she resides. 20 C.F.R.
                  § 404.367(b). Finally, the student’s scheduled attendance must be at least 20 hours
                  per week, unless the school attended does not schedule at least 20 hours per week
                  and going to that particular school is the student’s only reasonable alternative or
                  the student’s medical condition prevents her from having scheduled attendance of at
                  least 20 hours per week. 20 C.F.R. § 404.367(c)(1), (2).
               
               The Southern Baptist Academy is not an educational institution because it does not
                  provide elementary or secondary education, as determined under the laws of the State
                  in which it is located. 20 C.F.R. § 404.367(a).
               
               We first address the question of whether The Southern Baptist Academy qualifies as
                  an educational institution under the law of the state where it is located. 20 C.F.R.
                  § 404.367(a). There is conflicting evidence regarding where The Southern Baptist Academy
                  is located. Thus, we will address the state laws of Florida, Texas, and Pennsylvania
                  because the regulations require us to consider the state laws where the school is
                  located. [21]
               Florida
               Florida requires regular school attendance for children ages six through sixteen.
                  Fla. Stat. § 1003.21 (2011). A child is in regular school attendance if she attends
                  a public school, a parochial school, a private school, home education, or private
                  tutoring. Fla. Stat. § 1003.01. Florida law defines a private school as a non-public
                  school that provides instructional services and is supported in whole or in part by
                  tuition charges, endowments, or gifts. See Florida Stat. §§ 1002.01, 1003.01(2), 13(c). The Southern Baptist Academy is a private
                  school, as it is operated through the tuition of its students by a nonprofit organization,
                  Learning by Grace, Inc. [22]
               There is no Florida statutory authority regulating the establishment of private schools
                  in Florida. See State v. M.M., 407 So.2d 987 (Fla. 1981). However, a private school must file an annual survey form
                  with the Florida Department of Education to be registered in the state of Florida.
                  Fla. Stat. § 1002.42. This annual survey form certifies that each of the private schools’
                  employees are fingerprinted and undergo a criminal background check. See  Florida Stat. § 1002.42. The Florida Department of Education does not use this survey
                  form to “accredit” a private school; rather the Florida Department of Education’s
                  database of private schools exists solely as a “service to the public, and not to
                  regulate, control, approve, or accredit private educational institutions.” Florida
                  Stat. § 1002.42(2)(h).
               
               As of November 10, 2011, The Southern Baptist Academy had not filed its annual survey
                  form with the Florida Department of Education for the 2011-2012 school year and was
                  not included in the department’s Private School Database. Therefore, Florida law does
                  not consider The Southern Baptist Academy a private school and B~ and A~ are not in
                  regular school attendance, as Florida law defines.
               
               Texas
               Texas requires compulsory school attendance for children ages six to eighteen. Tex.
                  Educ. Code Ann. § 25.085. However, a child is exempt from the requirements of compulsory
                  school attendance if the child attends a private or parochial school that includes
                  in its course a study of good citizenship. Tex. Educ. Code Ann. § 25.086. There is
                  no evidence that the Southern Baptist Academy has a physical location in Texas. The
                  Southern Baptist Academy lists its degree requirements on its website, but does not
                  include a course in good citizenship. (http://www.thesouthernbaptistacademy.org/diplomarequire.php) Thus, The Southern Baptist Academy does not satisfy the minimum requirements for
                  either a private or parochial school in the state of Texas.
               
               Pennsylvania
               Pennsylvania requires compulsory school attendance for children ages eight through
                  seventeen. 24 Pa. Cons. Stat. Ann. §§ 13-1326, 13-1327. A child who attends a private
                  school can satisfy the compulsory school attendance requirement in one of two ways.
                  Under the first exception, the child satisfies the compulsory school attendance requirement
                  if she is enrolled in a day school operated by a bona fide church or other religious
                  body and that school provides a minimum of 180 days of instruction or 900 hours per
                  year of instruction at the elementary level or 990 hours per year of instruction at
                  the secondary level. 24 Pa. Cons. Stat. Ann. § 13-1327. Under the second exception,
                  the child satisfies the compulsory school attendance requirement if she is enrolled
                  in a day or boarding school accredited by an accrediting association approved by the
                  State Board of Education. Id.
               The Southern Baptist Academy does not satisfy the first exception because it is operated
                  by a non-profit corporation, not a bona fide church or other religious body. The school
                  also only requires 900 hours per year of instruction at the secondary level, falling
                  short of the 990 hours that Pennsylvania law requires. Finally, the school does not
                  have a minimum number of days that the child must attend. Thus, the school does not
                  satisfy the first exception.
               
               The Southern Baptist Academy also does not satisfy the second exception because it
                  is not listed as a Licensed/Registered School on the Pennsylvania Department of Education
                  website. (http://www.education.state.pa.us/portal/server.pt/community/list_of_schools/7422) In addition, the Pennsylvania Board of Education has not approved the National Association
                  of Private Schools Accreditation Alliance, the organization that accredits The Southern
                  Baptist Academy, as an approved accrediting agency. Id.  Regardless, even if The Southern Baptist Academy were registered in Pennsylvania,
                  Pennsylvania considers internet schools to be the equivalent of correspondence schools.
                  See 24 Pa. Cons. Stat. Ann. § 6503(a). The agency recognizes that, generally, a student
                  is not in full-time attendance based on taking correspondence school classes, even
                  if the correspondence school meets the definition of an educational institution. See POMS RS 00205.330(B). Thus, Pennsylvania does not recognize The Southern Baptist Academy as a private
                  school that satisfies the state’s compulsory school attendance requirement.
               
               The Southern Baptist Academy does not instruct B~ and A~ in secondary education at
                  home in accordance with Arkansas home school law. 20 C.F.R. § 404.367(a)(1).
               
               B~ and A~ reside in Arkansas. Thus, we next consider whether The Southern Baptist
                  Academy provides secondary education at home to B~ and A~ in accordance with Arkansas
                  home school law. 20 C.F.R. § 404.367(a)(1). While Arkansas recognizes a home school
                  program as an educational institution that can provide secondary education, we conclude
                  that Arkansas would not recognize The Southern Baptist Academy as a home school program.
                  Under Arkansas law, parents and guardians may teach their children in a home school
                  program. See Ark. Code Ann. §§ 6-15-501, 6-15-503, 6-15-504. Because The Southern Baptist Academy
                  is not a parent or guardian of the students enrolled in its program, however, it fails
                  as a threshold matter to qualify as a home school program under Arkansas law. See Ark. Code Ann. § 6-15-501. Furthermore, The Southern Baptist Academy does not qualify
                  as a home school program under Arkansas law because it does not meet Arkansas statutory
                  reporting and testing requirements. See Ark. Code Ann. § 6-15-503(a)(1). Under Arkansas law, parents or guardians desiring
                  to provide a home school for their children must give written notice to the superintendent
                  of their local school district of their intent to provide a home school for their
                  children and sign a waiver acknowledging that the State of Arkansas is not liable
                  for the education of their children during the time that the parents choose to home
                  school. Ark. Code Ann. §§ 6-15-503, 6-15-504. There is no evidence that anyone gave
                  written notice to the superintendent of B~ and A~’s local school district regarding
                  their attending a home school program. In addition, to qualify as a home school program,
                  each student must take a standardized achievement test that the Arkansas Department
                  of Education administers each year. Ark. Code Ann. § 6-15-504(b)(1)(A). There is also
                  no evidence that B~ or A~have taken or will take the Arkansas Department of Education
                  standardized achievement test. Thus, The Southern Baptist Academy does not qualify
                  as a home school program under Arkansas law.
               
               The Southern Baptist Academy does not provide B~ and A~ an independent study secondary
                  education program in accordance with Arkansas law. 20 C.F.R. § 404.367(a)(2).
               
               We next address the issue of whether The Southern Baptist Academy qualifies as an
                  independent study program [23] under Arkansas law. 20 C.F.R. § 404.367(a)(2). The regulations define an independent
                  study program as an elementary or secondary education program in accordance with the
                  law of the state or other jurisdiction in which the student resides which the local
                  school or school district administers. 20 C.F.R. § 404.367(a)(2). The POMS further
                  define an independent study program as a program that local education agencies, such
                  as high schools or school districts, run in accordance with specific state law requirements,
                  where the credits earned count toward high school graduation. POMS RS 00205.285(A). Independent study programs involve periodic teacher contact, direction, and testing
                  on campus, with the student making academic progress generally through independent
                  study at home. Id. 
               In Arkansas, the Department of Education oversees and coordinates the implementation
                  of distance learning, [24] which conducts independent study programs, in elementary and secondary public schools
                  and promulgates rules and regulations to establish appropriate adult supervision in
                  distance-learning courses. See Ark. Code Ann. §§ 6-47-201(a)-(b), 6-47-302(a). The Department of Education must
                  approve all distance learning courses, including out-of-state course providers, before
                  an educational institution may import those courses through distance learning. See Ark. Code Ann. §§ 6-47-201(c)(1), 6-47-302(b)(1); see also RGDL, Rule 4.01. [25] The Department of Education requires that all distance-learning courses have an appropriately
                  licensed or approved primary instructor; [26] that an adult facilitator [27] must be present when student achievement assessments used to determine a student’s
                  final grade are administered in a distance-learning course; and that all distance
                  learning courses must comply with the Arkansas Standards for Accreditation. See RGDL Rules 4.02, 4.04, 4.05. The only representation that The Southern Baptist Academy
                  program makes is that it is accredited by the National Association of Private Schools
                  Accreditation Alliance. There is no evidence that the Arkansas Department of Education
                  has approved The Southern Baptist Academy courses; that The Southern Baptist Academy
                  has appropriately licensed or approved primary instructors; that The Southern Baptist
                  Academy has an adult facilitator during student achievement assessments; or that The
                  Southern Baptist Academy online courses comply with the Arkansas Standards for Accreditation.
                  Thus, The Southern Baptist Academy does not qualify as an independent study program
                  under Arkansas law.
               
               B~ and A~ are not in full-time attendance at The Southern Baptist Academy. 20 C.F.R.
                  § 404.367(b)-(c).
               
               Next, we address the issue of whether B~ and A~ are full-time students at The Southern
                  Baptist Academy. 20 C.F.R. § 404.367(b)-(c). As previously noted, in order to be eligible
                  to receive child’s insurance benefits, an applicant who is 18 years of age but has
                  not attained age 19 must be a full-time student, based on the agency’s regulatory
                  standards, at an educational institution. See 42 U.S.C. 402(d)(1)(B); POMS RS 00205.285. The agency considers a student to be a full-time student if she attends a school
                  that provides a secondary education under the law of the state in which the school
                  is located and if the student: (1) is in full-time attendance in a day or evening
                  non-correspondence course of at least 13 weeks duration; (2) carries a subject load
                  considered full-time for day students under the institution’s standards and practices;
                  and (3) attends school at least 20 hours a week. See 20 C.F.R. § 404.367(a), (b), (c); POMS RS 00205.300(C). The Southern Baptist Academy requires its students to complete 900 hours within
                  36 weeks, an average of 25 hours a week. The school records the amount of time that
                  a student spends online in courses, as well as the offline time the student spends
                  in “Study Hall.” In addition, the school permits the student to submit a log of up
                  to 110 hours for participation in “Joy Directed Activities.”
               
               However, there is no specific time that a student must attend school each day or each
                  week, as each student is permitted to work at her own pace. (http://thesouthernbaptistacademy.org/faq.php#Details_flexible_schedule).
               
               Although B~ and A~ stated that they must average 25 hours of classes a week, the school
                  does not have any weekly attendance requirement. No documentation shows that B~ and
                  A~ have attended school for at least 20 hours a week. Thus, the agency cannot conclude
                  that B~ and A~ are in full-time attendance at The Southern Baptist Academy.
               
               CONCLUSION
               In conclusion, The Southern Baptist Academy is not an educational institution under
                  Florida, Texas, or Pennsylvania. B~ and A~ were not enrolled in home school or an
                  independent study program under Arkansas law. We also cannot conclude that B~ and
                  A~ are full-time students at The Southern Baptist Academy. Therefore, B~ and A~ are
                  not full-time students at an educational institution, and their entitlement to child’s
                  insurance benefits on the number holder’s account stopped once they turned 18.
               
               Michael McGaughran
 Regional Chief Counsel
               
               By_________
               James D. Sides
 Assistant Regional Counsel