Final answer:
It is false that educational records cannot be shared with parents of dependent students without consent; schools may share records under FERPA if the student is claimed as a dependent for tax purposes.
Step-by-step explanation:
The statement that a student's "Educational record" cannot be shared with the parents of students who are determined as a dependent under IRS code of 1986, section 152 without written consent is false. Under the Family Educational Rights and Privacy Act (FERPA), schools are generally forbidden from disclosing a student's education records without the student's consent. However, there is an exception for students who are claimed as dependents on their parents' tax returns. In these cases, the school may disclose education records to the parents without the student's consent.
High schools often have policies requiring parental consent for certain activities, which may include joining student organizations, especially for those that are seen as potentially sensitive or controversial. This bears similarity to education regulations where parental involvement is called for, but the context of educational record sharing under FERPA for dependents is distinct from the formation of student organizations or clubs.