North Carolina Statutes

§ 115D-88 — Exemptions

North Carolina·Ch. 115D Community Colleges·Art. 8 Proprietary Schools

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.
(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 a

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