THE STATE BOARD OF REGENTS FOR HIGHER EDUCATION." 21-101(1). BY READING THE DEFINITIONS TOGETHER AND CONSTRUING OKLAHOMA SCHOOL LAW AS A WHOLE, THE VOCATIONAL SCHOOL IN QUESTION IS NOT A PUBLIC SCHOOL BY DEFINITION, BUT A PRIVATE SCHOOL UNDER 70 O.S. 21-101(1).
IT IS, THEREFORE, THE OPINION OF THE UNDERSIGNED ATTORNEY THAT A NONPROFIT CORPORATION'S STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXATION UNDER INTERNAL REVENUE CODE 501(A), BY VIRTUE OF IT BEING AN ORGANIZATION DESCRIBED IN IRC 501(C)(3), DOES NOT RELIEVE IT OF THE LICENSING REQUIREMENTS IN ARTICLE XXI OF THE OKLAHOMA SCHOOL CODE OF 1971, FOUND AT 70 O.S. 21-101, ET SEQ.
(COOPER BRETT ROBINSON)