Thank you for your answer @WillK. Does the level of care or how the money is used by the facility matter? I followed your link and couldn't find my answer on the IRS website. Our son was in residential treatment, then he was in what is known as intensive outpatient, but the facility still provided room and board. Now he is in a transitional program that is managed by the same facility. He lives in an apartment with other "clients" and is issued an allowance for groceries. Throughout his treatment, we have paid one monthly fee to the treatment center. As far as I know, we have not received any detailed breakdown of how much goes to medical care, how much goes to lodging, how much goes to food, etc.
