§ 115D-88. Exemptions. - North Carolina Statutes

§ 115D‑88. Exemptions.

It is the purpose of this Article to include all private schoolsoperated for profit: Provided, that the following schools shall be exempt fromthe provisions of this Article:

(1)        Nonprofit schools conducted by bona fide eleemosynary orreligious institutions.

(2)        Schools maintained or classes conducted by employers fortheir own employees where no fee or tuition is charged to the student.

(3)        Courses of instruction given by any fraternal society, civicclub, or benevolent order, which courses are not operated for profit.

(4)        Any school for which there is another legally existinglicensing or approving board or agency in this State.

(4a)      Classes or schools that are equipment‑specific topurchasers, users, classes, or schools offering training or instruction toacquaint purchasers or users with equipment capabilities.

(4b)      Classes or schools that are taught or coached in homes orelsewhere to five or fewer students.

(4c)      Classes or schools that the State Board, acting by andthrough the President of the Community College System, determines areavocational, recreational, self‑improvement, or continuing education foralready trained and occupationally qualified individuals.

(5)        Any established university, professional, or liberal artscollege, public or private school regulated or recognized pursuant to Chapter115C of the General Statutes or by any other State Agency, or any Stateinstitution which has heretofore offered, or which may hereinafter offer one ormore courses covered in this Article:  Provided, that the tuition fees andcharges, if any, made by such university, college, high school, or Stateinstitution shall be collected by their regular officers in accordance with therules prescribed by the board of trustees or governing body of such university,college, high school, or State institution; but provisions of the Article shallapply to all business schools, proprietary trade schools, proprietary technicalschools, or correspondence schools as defined in this Article, and operatedwithin the State of North Carolina as such institutions, except schools forwhich there are other legally existing licensing boards or agencies. (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.)