Unfortunately, no, you probably cannot claim the camera as an educational expense (or other tax deduction). Please read further for an explanation.
Only the taxpayer who claims the personal exemption for the student on their tax return (this can be either the parents who claim the student as a dependent on their tax return; or the student herself filing independently on her own tax return, for example) can legally claim any educational tax benefits (deductions / credits) related to that student's education or schooling.
In other words, unless your sister is claimed as a dependent on your tax return, then you cannot include the cost of a buying camera, even if used 100% for school, as a educational expense. Sorry.
However, to learn more about the topic of educational expenses, and what is allowable as well as what is not, please refer to IRS Publication 970. A courtesy link to that document is provided below:
Thank you for asking this question.
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