This report analyzes the reasons why parents in Minnesota choose to homeschool their children. The survey, on which the report is based, is part of a larger study examining each of the types of school-choice options available in Minnesota. Three research questions guided the survey: What are the demographic characteristics of families who choose to homeschool their children? What are the reasons parents homeschool their children? and To what extent is special education or the child's special needs a factor in the homeschooling decision? Participants in the study were homeschooling parents who had at least one kindergarten through 12th-grade child homeschooled in 1997. The results of the survey fell into five major categories: educational philosophy, special needs of the child, school climate, family lifestyle and parenting philosophy, and religion and ethics. Several subcategories within each main topic area were reviewed to understand the parents' reasons. Parents were asked if special education or special needs were factors in their decision to homeschool their child. Results show that special education or the child's special needs was a factor for many parents who homeschooled, which suggests policy implications for both homeschooling parents and special education. Considerable variety in the reasons reported for homeschooling was evident. (Contains 17 references.) (RJM)