The actual law in North Carolina, which possibly someone in this thread actually cares about:
Home School Requirements, Reminders and Recommendations
North Carolina law defines a home school as a non-public school in which the student receives academic instruction from his/her parent, legal guardian, or a member of the household in which the student resides. Two household schools are permitted. The home school academic instructional setting must always meet the home school legal definition of G.S. 115C-563(a) and is limited to students from no more than two households. Academic instructional settings involving students from three or more households must satisfy instead the conventional non-public school requirements.
The North Carolina Division of Non-Public Education (DNPE) is authorized by state law to receive home school notices of intent to begin initial operation and to terminate operation, and to annually inspect the school's student attendance and nationally standardized achievement test result records. Chief Administrators of home schools should anticipate receiving a request(s) to meet with a DNPE representative at a public location in close proximity to the home school while the home school is in operation
Requirements
Parents/guardians residing in North Carolina and desiring, in lieu of conventional school attendance, to home school their children who are at least age 7 but not yet age 16 must:
Hold at least a high school diploma or its equivalent;
Send to DNPE a Notice of Intent to Operate a Home School. The notice must include the name and address of the school along with the name of the school's owner and chief administrator;
Elect to operate under either Part 1 or Part 2 of Article 39 of the North Carolina General Statutes as a religious or as a non-religious school;
Operate the school "on a regular schedule, excluding reasonable holidays and vacations, during at least nine calendar months of the year";
Maintain at the school disease immunization and annual attendance records for each student;
Have a nationally standardized achievement test administered annually to each student. The test must involve the subject areas of English grammar, reading, spelling, and mathematics. Records of the test results must be retained at the home school for at least one year and made available to DNPE when requested. Also, see testing FAQS;
Notify DNPE when the school is no longer in operation.
DNPE Home School Requirements, Reminders and Recommendations