As used in this act: (a) "School district" means any public school district organized under the laws of this state. (b) "Exceptional children" and "special education services" have the meanings respectively ascribed thereto in K.S.A. 72-3404, and amendments thereto. (c) "Private, nonprofit elementary or secondary school" means an organization which regularly offers education at the elementary or secondary level, which is exempt from federal income taxation under section 501 of the federal internal revenue code of 1954, as amended, which conforms to the civil rights act of 1964, and attendance at which satisfies any compulsory school attendance laws of this state.
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