b. “Independent private instruction” means private instruction that meets the following criteria: (1) Is not accredited.
(2) Enrolls not more than four unrelated students.
(3) Does not charge tuition, fees, or other remuneration for instruction.
(4) Provides private or religious-based instruction as its primary purpose.
(5) Provides enrolled students with instruction in mathematics, reading and language arts, science, and social studies.
(6) Provides, upon written request from the superintendent of the school district in which the independent private instruction
is provided, or from the director of the department of education, a report identifying the primary instructor, location, name
of the authority responsible for the independent private instruction, and the names of the students enrolled.
(7) Is not a nonpublic school and does not provide competent private instruction as defined in this subsection.
(8) Is exempt from all state statutes and administrative rules applicable to a school, a school board, or a school district, except
as otherwise provided in chapter 299 and this chapter.