North Carolina General Statutes 115D-88. Exemptions
It is the purpose of this Article to include all private schools operated for profit: Provided, that the following schools shall be exempt from the provisions of this Article:
(1) Nonprofit schools conducted by (i) charities that are exempt from taxation under section 501(c)(3) of the Internal Revenue Code where no fee or tuition is charged to the student or (ii) religious institutions.
Terms Used In North Carolina General Statutes 115D-88
- following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
- institution: refers to any institution established pursuant to this Chapter. See North Carolina General Statutes 115D-2
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
- State Board: refers to the State Board of Community Colleges. See North Carolina General Statutes 115D-2
(2) Schools maintained or classes conducted by employers for their own employees where no fee or tuition is charged to the student.
(3) Courses of instruction given by any fraternal society, civic club, or benevolent order, which courses are not operated for profit.
(4) Any school for which there is another legally existing licensing or approving board or agency in this State.
(4a) Classes or schools that are equipment-specific to purchasers, users, classes, or schools offering training or instruction to acquaint purchasers or users with equipment capabilities.
(4b) Repealed by Session Laws 2011-21, s. 2, effective July 1, 2011.
(4c) Classes or schools that the State Board, acting by and through the State Board of Proprietary Schools determines are avocational, recreational, self-improvement, or continuing education for already trained and occupationally qualified individuals.
(5) Any established university, professional, or liberal arts college, public or private school regulated or recognized pursuant to Chapter 115C of the N.C. Gen. Stat. or by any other State Agency, or any State institution which has heretofore offered, or which may hereinafter offer one or more courses covered in this Article: Provided, that the tuition fees and charges, if any, made by such university, college, high school, or State institution shall be collected by their regular officers in accordance with the rules prescribed by the board of trustees or governing body of such university, college, high school, or State institution; but provisions of the Article shall apply to all proprietary schools as defined in this Article, and operated within the State of North Carolina as such institutions, except schools for which there are other legally existing licensing boards or agencies.
(6) Any institution that is exempt from licensure pursuant to N.C. Gen. Stat. § 116-15(c). (1955, c. 1372, art. 30, ss. 1, 2; 1957, c. 1000; 1961, c. 1175, s. 2; 1981, c. 423, s. 1; 1983, c. 768, s. 10; 1987, c. 442, s. 2; 1989 (Reg. Sess., 1990), c. 877, s. 2; 2011-21, s. 2; 2011-308, s. 2.)