The SEA may include in its report children with disabilities who are enrolled in a school or program that is operated or supported by a public agency, and that provides them with both special education and related services that meet state standards; provides them only with special education, if a related service is not required, that meets state standards; or, in the case of children with disabilities enrolled by their parents in private schools, counts those children who are eligible under the Act and receive special education or related services or both that meet state standards under rules 281-41.132 (256,256B, 34CFR300) to 281-41.144 (256,256B, 34CFR300 ).
Iowa Admin. Code r. 281-41.644