This is a hotly debated topic. My personal opinon (not a legal one) on the matter is that a school district should not even consider accepting these. When we looked deeper into the DNR issue, it was clear in the court cases that the only individuals that could honor these were paramedics under the direct supervision of a physician (meaning on the phone) or the physician themselves.
When reading the California Education Code, see the end of Section 49407, which states that parent can file a written objection but not for first aid.
Let’s face it, when you are on the campus and the student goes down, you are not going to have that piece of paper with you and no one is going to find it in time. If you don’t save the student because you didn’t try first aid and they didn’t have a DNR, the lawsuits will come.
We recommend calling 9-1-1 in any medical emergency.
Ed Code 49407
49407. Notwithstanding any provision of any law, no school
district, officer of any school district, school principal,
physician, or hospital treating any child enrolled in any school in
any district shall be held liable for the reasonable treatment of a
child without the consent of a parent or guardian of the child when
the child is ill or injured during regular school hours, requires
reasonable medical treatment, and the parent or guardian cannot be
reached, unless the parent or guardian has previously filed with the
school district a written objection to any medical treatment other
than first aid.