My school charges Mandatory Fees each Semester (so twicw in 2022) to include: Incidental Mandatory Fee, Health Service Mandatory Fee, Building Mandatory Fee, Student Union Mandatory Fee, Technology Mandatory Fee Recreation Center Mandatory Fee & Incidental Mandatory Fee
Q. Can you claim Mandatory Fees from your college under Education Expenses?
A. Simple answer: Yes.
From Pub 970:
"Student activity fees are included in qualified education expenses only if the fees must be paid to the institution as a condition of enrollment or attendance" (they're mandatory, every student has to pay them).
"Example. When Kelly enrolled at College X for the
freshman year, the school required payment of a separate
student activity fee in addition to the tuition. This activity
fee is required of all students, and is used solely to fund
on-campus organizations and activities run by students,
such as the student newspaper and the student government. No portion of the fee covers personal expenses. Although labeled as a student activity fee, the fee is
required for Kelly's enrollment and attendance at College
X and is a qualified expense."