Private School
Article 39 splits non-public schools into two Parts, and the split is by religious charter rather than by size or formality. Part 1 (§§ 115C-547 through 115C-554) is "Private Church Schools and Schools of Religious Charter"; Part 2 (§§ 115C-555 through 115C-562) is "Qualified Nonpublic Schools", which is where a secular independent microschool sits. State oversight is limited to building inspections, immunization compliance, and records inspection.
Amounts, dates, thresholds and licensing status are left to the linked sources.
Read the source:ncleg.net ↗doa.nc.gov ↗doa.nc.gov ↗ed.gov ↗