You're allowed to deduct "qualified education expenses" only. According to the IRS, "Student activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance." In a nutshell, if you had to pay the fee to attend school, it's deductible; if it wasn't a mandatory payment, it's not deductible.
