In-District Attendance of Employees’ Children. Children of a teacher in the District will be permitted to attend school in District 27 tuition free, as long as the educational program can be met within the regular setting, not causing the school district to hire specialized staff or pay out-of-district tuition. The value of the benefit will be the per capita tuition charge. In accordance with Internal Revenue Service (IRS) guidelines, this provision is a non-cash taxable fringe benefit. Placement of pupils will be at the discretion of the Administration.