I'm so sorry your child's school is being so difficult. I'm frustrated just reading your post.

My child has an IEP and has always done very well in school. So NO a child does not have to be doing poorly to get either an IEP or a 504!

I sounds like your child's school may be misinformed as to the law. Eco2168 beat me to the information on wrightslaw. This blog post explains some of what wrightslaw has and is an easy read. http://makingschoolwork.com/finally-some-good-news-for-gifted-and-disabled-2/

see also: http://www.nagc.org/sites/default/f...s%20Receive%20Appropriate%20Services.pdf

Your child's school needs to conduct a comprehensive evaluation of your child (they will want to do as limited of an evaluation as possible but don't let them). I'd focus on getting the IEP in place first. After the IEP and accommodations are in place, I'd then focus on the acceleration.

If the school isn't willing to work with you. You may need to find an attorney who specializes in Special Education Law. Or at least a special education advocate.