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Iowa · state guide

Starting and running a small school in Iowa

Iowa recognises only accredited private schools. Unaccredited instruction stops at four unrelated students, or needs a licensed teacher and a Form A for every child, and the ESA pays accredited schools only.
12 cited requirements · 10 dated deadlines · 26 sources. Every claim is as of , the oldest reading date on this page.

In short

Iowa's compulsory attendance law names one kind of private school: an accredited one, state-accredited after a site visit or accredited by an approved independent agency such as the Association of Classical Christian Schools or the Society for Classical Learning. Everything else is private instruction. Independent private instruction stops at four unrelated students and no tuition; competent private instruction needs a licensed practitioner and a Form A filed for each child by 1 September. Accredited schools report enrollment three times a year and keep immunization certificates for a county audit. The Students First ESA pays accredited schools only, in two halves, with a 30 September cliff.

How Iowa classifies a school like yours

This is the fork everything else hangs off. Get it wrong and every deadline below is the wrong set of deadlines.

  • Accredited nonpublic school

    The only private school Iowa's compulsory attendance law recognises: a child attends “some public school or an accredited nonpublic school,” or is placed under competent or independent private instruction. Accreditation comes either from the state, after an application by 1 January of the preceding school year and a site visit against the Chapter 12 standards, or from an approved independent agency under § 256.11(16); the Department's list includes the Association of Classical Christian Schools, the Society for Classical Learning, ACSI, Christian Schools International, National Lutheran School Accreditation and the American Montessori Society. An independently accredited school is deemed to meet the state standards but must still meet statutory health and safety rules for school facilities.

    Iowa Code § 299.1(1); § 256.11(16); Iowa Department of Education, Nonpublic School Accreditation · last read 19 October 2026

  • Competent private instruction (CPI)

    Private instruction on a daily basis for at least 148 days a year, 37 in each school quarter, “by or under the supervision of a licensed practitioner” holding an Iowa license appropriate to the ages and grades taught (Option 1), or provided by the parent (Option 2). This is the legal shape of an unaccredited school: the Department's handbook says students of compulsory attendance age who attend a non-accredited school must file Form A under § 299.4, and § 299.4 ties that report to instruction under § 299A.2, the licensed-practitioner route.

    Iowa Code § 299A.1(2)(a); § 299A.2 · last read 19 October 2026

  • Independent private instruction (IPI)

    The no-filing option, and the one a microschool cannot grow into: not accredited, “enrolls not more than four unrelated students,” charges no “tuition, fees, or other remuneration for instruction,” teaches mathematics, reading and language arts, science and social studies, and reports its instructor, location, responsible authority and students only on written request from the district superintendent or the Department. It is exempt from every statute and rule that applies to a school except chapters 299 and 299A.

    Iowa Code § 299A.1(2)(b) · last read 19 October 2026

The requirements, each cited to its source

12 requirements, grouped by the kind of duty they are. Each links to the statute, rule or agency document it was read in, with the date it was read there.

What the statute requires

  • An unaccredited school is not a “nonpublic school” in Iowa law

    Chapter 280, the uniform school requirements, defines a nonpublic school as “any school, other than a public school, which is accredited pursuant to section 256.11,” and § 299.1 lets a parent satisfy compulsory attendance only with a public school, an accredited nonpublic school, or private instruction under chapter 299A. A school that is not accredited therefore has no legal category of its own: each compulsory-age child in it is under competent private instruction or independent private instruction, and a parent whose child is under private instruction that does not comply with chapter 299A is “subject to the provisions of sections 299.1 through 299.4 and the penalties provided in section 299.6.” Compulsory age runs from six to sixteen as of 15 September.

    Where this is unsettled: No Iowa statute or Department document read for this page describes a tuition-charging, unaccredited school with more than four unrelated students by name. Its legality is the sum of its parts: a licensed practitioner providing or supervising each child's instruction, and a Form A per child. Confirm that reading with counsel before opening unaccredited.

    Iowa Code § 280.2(1); § 299.1(1); § 299.1A(1); § 299A.1(1) · last read 19 October 2026

  • Independent private instruction stops at four unrelated students and no tuition

    Section 299A.1(2)(b) lists eight criteria, and two of them end the microschool conversation: the instruction “enrolls not more than four unrelated students” and “does not charge tuition, fees, or other remuneration for instruction.” Within those limits it is the lightest regime in this set of states: no filing, no licensed teacher, no annual assessment, and a report naming the instructor, location, responsible authority and enrolled students only when the district superintendent or the Department asks in writing. A fifth unrelated student, or a tuition invoice, takes the arrangement out of IPI.

    Iowa Code § 299A.1(2)(b) · last read 19 October 2026

  • An accredited school sets its own attendance requirement inside a 180-day or 1,080-hour calendar, and must require at least 148 days

    The school year for an accredited nonpublic school begins 1 July, the calendar starts “no sooner than August 23,” and it includes “not less than one hundred eighty days or one thousand eighty hours of instruction,” of which no more than five days or thirty hours may be delivered primarily over the internet without an approved exception. Within that calendar the governing body sets the number of days or hours of required attendance, and § 280.3(1) requires an attendance policy of at least 148 days, 37 in each school quarter. A year-round calendar needs an application to the Department by 1 November of the preceding school year.

    Iowa Code § 279.10(1)–(2); § 299.1(2); § 280.3(1) · last read 19 October 2026

  • Teachers in an accredited school hold an Iowa license, and the school investigates student abuse under chapter 232E

    A teacher in an accredited school is “a member of the instructional professional staff who holds a license/certificate endorsed for the type of position in which employed,” and the board requires evidence of the license from every administrator, teacher and professional staff member. An educational assistant may not substitute for a teacher. Chapter 280 requires the authorities in charge of a nonpublic school to comply with chapter 232E on investigating student abuse by school employees, cooperate with the Department of Health and Human Services, and terminate an employee on a founded written report. Mandatory reporting under § 232.69 reaches “a licensed school employee” and any “school employee who is eighteen years of age or older.” None of this binds an unaccredited setting, where chapter 280 does not apply and no license is required unless the instruction is CPI under § 299A.2.

    IAC 281—12.4(8), (10); Iowa Code § 280.17; § 232.69(1)(b)(4) · last read 19 October 2026

What you file, and with whom

  • A non-accredited school's families file Form A with the district by 1 September, one per child

    The parent, guardian or legal custodian of a compulsory-age child “who places the child under competent private instruction under section 299A.2, not in an accredited school,” files a report in duplicate on the district's form by 1 September: the child's name and age, the period of instruction, an outline of the course of study with subjects, lesson plans and time spent, the texts used, and the instructor's name and address. A first-time filer also attaches evidence of the § 139A.8 immunizations and, for an elementary-age child, a blood lead test. The Department's Private Instruction Handbook (August 2026) says plainly that compulsory-age students who attend a non-accredited school are required to file Form A, and that instruction provided or supervised by a licensed teacher carries no annual evaluation.

    Iowa Code § 299.4(1) · last read 19 October 2026

  • State accreditation is applied for by 1 January of the year before; independent accreditation runs on the agency's 1 April list and a 15 July posting

    A school seeking state accreditation files its application with the director “on or before the first day of January of the school year preceding the school year for which accreditation is sought,” uploads a document review, hosts an on-site visit against Chapter 12, and goes to the State Board on the Department's recommendation. A school accredited by an approved independent agency instead gets on that agency's annual list, which is due to the Department by 1 April; the Department posts the updated nonpublic school list on 15 July, and a school not on the list is not accredited for the coming year. Once on it, the school opens an EdPortal account and each year supplies its address and contacts, enrollment data through Fall BEDS or Student Reporting in Iowa, students by resident district, and a set of assurances: compulsory attendance enforcement, fire and building codes, child care licensing, abuse and bullying law, civil rights law. A school an approved agency deaccredits may not seek accreditation from another listed agency for three years.

    IAC 281—12.1(3)(a), 12.10(1); Iowa Department of Education, Nonpublic School Accreditation · last read 19 October 2026

  • Three enrollment collections a year, plus a once-a-year compulsory-attendance report to the district

    Accredited nonpublic schools report through the EdPortal: Certified Enrollment/NP by 15 October against a 1 October count date, with every student including ESA participants; Fall BEDS by 30 October; winter student data by 30 January; spring student data by 24 June; and assessment accountability certification by 25 June. Separately, § 299.3 makes the principal of an accredited nonpublic school certify to the public school district, within ten days of the district secretary's notice and once each school year, the names, ages and grade of every compulsory-age pupil, every truant with days of truancy, and every student who dropped out, withdrew or transferred with the date attendance ceased.

    Iowa Department of Education, Accredited Nonpublic School Reporting (Important Dates, 2026–27); Iowa Code § 299.3 · last read 19 October 2026

What you have to keep

How this part is kept in Pearspark: attendance is a register per school year, immunizations are tracked against the list your state sets, enrollment and withdrawal dates sit on the student record, and each student's permanent records stay retrievable by the family and by a receiving school even if the school closes. How records work.

  • Immunization certificates are on file by the first day, kept three years after the student leaves, and audited by the county

    No child may be enrolled in an elementary or secondary school without evidence of the required immunizations, and the admitting official must have a valid Department certificate of immunization, exemption certificate or provisional certificate on file for each student “by the first day of attendance.” The school keeps the certificates on file, helps transfer them when a student leaves, and retains them for three years after transfer or graduation unless it hands the permanent immunization record to the student at graduation. Provisional enrollment runs no more than 60 calendar days. The local board of health audits the certificates in every school in its jurisdiction and reports to the state within 60 days of the first official day of school, with enrollment by grade and certificate counts by grade, so a school needs those counts ready in September. Exemption information must appear in any immunization communication to parents, in registration documents and on the school's website.

    IAC 641—7.7(2), 7.8(1)–(2); Iowa Code § 139A.8(2), (4)(c), (6) · last read 19 October 2026

  • An accredited school keeps a permanent office record and a cumulative record for every student

    The accreditation standards require a system of student records with two parts. The permanent office record, kept under the student's legal name, holds “evidence of attendance and educational progress,” serves as the official transcript, and is “permanently maintained and stored in a fire-resistant safe or vault” or electronically with a secure backup. The cumulative record is the working file: courses, progress, attendance, physical and health record, interests, honors, activities, and a copy goes to a receiving school on request when the student transfers. The board adopts a records access and confidentiality policy that complies with FERPA and Iowa Code chapter 22. The rule sets no retention period for the cumulative record.

    IAC 281—12.3(4) · last read 19 October 2026

School-choice program conditions

  • The Students First ESA equals the state cost per pupil, arrives in two halves, and pays only accredited nonpublic schools

    Each ESA payment “shall be equal to the regular program state cost per pupil for the same school budget year”: $8,148 for 2026–27, with a $4,074 half-year account added by House File 2754 (2026) for students who apply between 15 October and 15 November. Half reaches the account on 15 July or 30 days after the application is approved, whichever is later; the other half on 1 December. The statute's “nonpublic school” is § 285.16's, which means a school accredited by the Department, so an unaccredited school cannot take ESA money at all. Parents must spend the account on the school's tuition and fees before any other expense. The rule distributes funds “after confirming enrollment at the start of the academic year and enrollment and attendance at the midpoint,” which is why schools enter tuition twice, once a semester. A school “shall not refund, rebate, or share any portion of such payment with the parent, guardian, or pupil.”

    Iowa Code § 257.11B(1)(a), (2)(b), (4), (6)(a)–(b); § 285.16; IAC 281—20.4(2) · last read 19 October 2026

  • 30 September is the cliff: unpaid fall tuition closes a full-year ESA, and status changes are due in three business days

    The Department's calendar for schools: fall funds available 15 July; by 30 September every full-year participant must be attending an accredited nonpublic school and have paid tuition and fees through the ESA portal by 11:59 p.m.; on 1 October eligibility is finalised and “full-year ESAs without verified enrollment will be closed.” Half-year participants face the same test on 14 January. Schools update enrollment statuses, Withdrew or Did Not Attend, through the portal within three business days of the change, and ESA students are reported through Certified Enrollment Nonpublic by 15 October. Money paid for a student who never attended is returned to the ESA; whether the family still owes tuition depends on the enrollment contract. Every ESA pupil takes all applicable state and federal assessments and the results are reported to the Department, which the accredited-school calendar certifies by 25 June.

    Where this is unsettled: These dates are Department guidance on its program page, not statute or rule. The code fixes only the 15 July deposit and a 1 January to 30 June application window; the half-year window and its 14 January deadline came from a bill signed 12 May 2026. Re-read the page each summer.

    Iowa Department of Education, Students First ESAs, “2026-27 ESA Calendar: Key Program Dates for Schools”; Iowa Code § 257.11B(11) · last read 19 October 2026

  • Taking ESA money adds no state oversight; a rule that burdens a nonpublic school is void

    Section 257.11B(10) says the program “shall not be construed to authorize the state or any political subdivision of the state to exercise authority over any nonpublic school,” may not be read to require a school to change its admission standards or educational program, does not expand the state's power to regulate nonpublic schools beyond what the section needs, makes a participating school no agent of the state, and declares that Department rules “that impose an undue burden on a nonpublic school are invalid.” There is no ESA background-check regime, tuition-parity rule or disclosure filing in Iowa, unlike Utah or Louisiana.

    Iowa Code § 257.11B(10) · last read 19 October 2026

The dates

Most of these bind only some schools, so read the “applies to” line before putting one in your calendar. Several bind the family rather than the school.

  • 1 September

    Form A, the competent private instruction report, to the district of residence for every compulsory-age child in a non-accredited school or under a licensed teacher's instruction.

    Applies to:
    Parents of compulsory-age students under competent private instruction, including students at a non-accredited school
    If it slips:
    The parent, not the school, is exposed: non-compliance with chapter 299A is a truancy matter under § 299.6, and the Department's page cites Iowa Supreme Court decisions upholding convictions for not filing Form A and for filing it inaccurately.

    Iowa Department of Education, Homeschooling (Private Instruction); Private Instruction Handbook (August 2026), p. 15; Iowa Code § 299.4(1) · last read 19 October 2026

  • 1 January of the preceding school year

    Application for state accreditation to the director of the Department.

    Applies to:
    Nonpublic schools seeking state accreditation
    If it slips:
    A full year's delay: accreditation is granted for the following school year, and the ESA pays accredited schools only.

    IAC 281—12.1(3)(a) · last read 19 October 2026

  • 1 April, then 15 July

    The approved independent agency's list of accredited schools reaches the Department; the Department posts the updated nonpublic school list.

    Applies to:
    Independently accredited nonpublic schools
    If it slips:
    A school not on the list is not accredited for the coming year, and Odyssey's ESA registration goes only to schools on it.

    IAC 281—12.10(1); Iowa Department of Education, Nonpublic School Accreditation · last read 19 October 2026

  • First day of attendance, then 60 days

    A valid immunization certificate, exemption or provisional certificate on file for every student by the first day; the local board of health's audit report to the state within 60 days of the first official day of school.

    Applies to:
    Every public and nonpublic elementary and secondary school
    If it slips:
    The admitting official must exclude a student without a certificate; the audit counts a school's certificates by grade.

    IAC 641—7.8(1)–(2), 7.9 · last read 19 October 2026

  • 30 September

    Every full-year ESA participant attending an accredited nonpublic school with fall tuition and fees paid through the ESA portal by 11:59 p.m.

    Applies to:
    ESA families and their accredited nonpublic schools
    If it slips:
    The family loses the whole year's ESA on 1 October, both semesters; the school loses the payment it was counting on.

    Iowa Department of Education, Students First ESAs, 2026-27 Key Program Dates · last read 19 October 2026

  • Within 3 business days

    Update a student's status to Withdrew or Did Not Attend in the ESA portal.

    Applies to:
    Accredited nonpublic schools with ESA students
    If it slips:
    Program guidance, not statute; money paid for a student who never attended is owed back to the ESA regardless.

    Iowa Department of Education, Students First ESAs, 2026-27 Key Program Dates for Schools · last read 19 October 2026

  • 15 October

    Certified Enrollment/NP against the 1 October count, the fall student data collection, and the fall ESA submission.

    Applies to:
    Accredited nonpublic schools
    If it slips:
    Unreported enrollment; ESA students must be on this report.

    Iowa Department of Education, Accredited Nonpublic School Reporting (Important Dates, 2026–27) · last read 19 October 2026

  • 30 October

    Fall Basic Educational Data Survey (BEDS).

    Applies to:
    Accredited nonpublic schools
    If it slips:
    The Department's deadline for a collection that feeds the state's school directory and staffing data.

    Iowa Department of Education, Fall BEDS (Due Date) · last read 19 October 2026

  • 30 January and 24 June, then 25 June

    Winter and spring student data collections; assessment accountability certification.

    Applies to:
    Accredited nonpublic schools
    If it slips:
    ESA assessment results reach the Department through this certification, as § 257.11B(11) requires.

    Iowa Department of Education, Accredited Nonpublic School Reporting (Important Dates, 2026–27) · last read 19 October 2026

  • Within ten days of the district secretary's notice, once a year

    A certificate and report of every compulsory-age pupil's name, age and grade, every truant, and every student who dropped out, withdrew or transferred.

    Applies to:
    Principals of accredited nonpublic schools
    If it slips:
    A compulsory-education reporting failure under chapter 299.

    Iowa Code § 299.3 · last read 19 October 2026

The school-choice money, and what taking it costs you

Students First Education Savings Accounts

What it pays

Equal to the regular program state cost per pupil for the same budget year: $8,148 for 2026–27 for a full-year account, and $4,074 for the half-year account created by House File 2754 (2026). Half reaches the account on 15 July or 30 days after approval, whichever is later; half on 1 December. Every resident K–12 student attending an accredited nonpublic school is eligible from 2025–26.

Current-year figures: Iowa Department of Education: Students First ESAs (current-year amounts and dates).

How the money actually moves

Odyssey, the Department's third-party entity, emails portal credentials to the contact on the Department's accredited nonpublic school list; the school completes registration and Stripe banking setup, enters each student's tuition and fees per semester, and the parent authorises payment. ESA money must pay the school's tuition and fees before any other expense. The Department distributes funds in two equal halves after confirming enrollment at the start of the year and enrollment and attendance at the midpoint. A school may not refund, rebate or share any part of a payment with the family; money paid for a student who never attended goes back to the ESA. Status changes (Withdrew, Did Not Attend) go into the portal within three business days.

What a school must be before it can take any

Be an Iowa accredited nonpublic school: state-accredited under § 256.11 or accredited by an approved independent agency under § 256.11(16). That is the whole test. Section 257.11B(10) bars the state from imposing other requirements on a school for accepting ESA money and voids any rule that imposes an undue burden. ESA students take all applicable state and federal assessments and the school reports the results.

Iowa Code § 257.11B; IAC 281—Chapter 20 · last read 19 October 2026

The same rules, done in Pearspark

A minute of screen recording per job: the tuition worksheet the program asks for, the deadlines it enforces, and what has to be reported when a student leaves.

Checked, and it does not bind you

Duties commonly assumed to reach private schools in Iowa that, read in the source, do not. Knowing what you don't have to do is worth as much as knowing what you do.

  • Nothing extra for taking ESA money: no background-check regime, tuition-parity rule, website or disclosure filing, and no state audit of the school. Section 257.11B(10) bars the state from using the program to regulate a nonpublic school and voids any rule that imposes an undue burden on one.

    Iowa Code § 257.11B(10) · last read 19 October 2026

  • State registration, approval or licensing of an unaccredited school. Independent private instruction is “exempt from all state statutes and administrative rules applicable to a school, a school board, or a school district” except chapters 299 and 299A, and competent private instruction under a licensed practitioner carries only the parent's Form A, with no annual evaluation.

    Iowa Code § 299A.1(2)(b)(8); § 299A.2 · last read 19 October 2026

  • The Department's reporting calendar is written for accredited nonpublic schools; nothing read for this page asks an unaccredited setting to file enrollment, BEDS or student data with the Department.

    Iowa Department of Education, Accredited Nonpublic School Reporting · last read 19 October 2026

What this page does not answer

The research behind this page recorded what it could not confirm as carefully as what it could. None of the following claims that no requirement exists. Each says that no primary source for one was read.

Open questions

  • Whether a tuition-charging, unaccredited school with more than four unrelated students can operate lawfully without a licensed practitioner providing or supervising instruction for each compulsory-age child. The statutes answer by elimination (§ 299.1, § 299A.1); no Iowa source describes such a school by name.
  • Whether parent-provided competent private instruction (Option 2, § 299A.3) can be pooled into a group setting. The section is written for a parent instructing “the child,” and the Department's handbook treats non-accredited schools under the licensed-practitioner route only.
  • Fire and building inspection duties for nonpublic school buildings. The Department's assurance list has schools comply with state and local fire and building codes, but no inspection schedule was read in a primary source.
  • Any retention period for attendance records beyond the permanent office record rule: IAC 281—12.3(4) sets no number of years for the cumulative record, and chapter 299 sets none.
  • How the mandatory-reporter duty in § 232.69(1)(b)(4), “school employee who is eighteen years of age or older,” applies to the staff of an unaccredited setting; “school” is not defined there.

Zoning

Not covered. This research is state statute and administrative rule only, and zoning for a small school is a municipal question: a use classification, an occupancy threshold and a conditional-use process, all set by city ordinance. Rather than extrapolate, we have left it out. Ask your city's planning department which use classification applies to a school of your size in your building.

How to read what is here

  • Iowa's code site serves sections as PDFs. Every section here was read in the Iowa Code 2026 PDFs published by the Legislative Services Agency (dated December 2025), and the administrative rules in the IAC supplements current as of 2/4/26 (281—12), 9/2/26 (281—20) and 6/10/26 (641—7).
  • The ESA dates (30 September, three business days, 14 January) are Department guidance on its program page, not statute or rule. The statute fixes the 15 July deposit and the 1 January to 30 June application window; the rule fixes the two-halves distribution. Guidance moves without a bill: House File 2754 (2026), signed 12 May 2026, added the half-year window.

Sources

Every source cited on this page, with the date it was last read.

The rest of the decision, once the rules are settled

Regulation is the first question a founder has and rarely the last.

Another state

11 states are covered so far, chosen on search demand and school-choice program size. The other 39 are not: we would rather leave a gap than publish a page we haven't researched.

The record-keeping half, once you're open

Attendance registers, immunization evidence and permanent records that outlive the school, all included from day one. Your first 30 days are free.