As you said, IRS does not specifically define "day camp", and the "care" is subjective, so whom is it according to? The dance school (or a museum) offers summer day camp which lasts a couple of hours during day and provides learning activities. They called these "day camps" and said that they provide instructional services but not babysitting. But as parents, we sent our kids there because no one watched them while we both were working, or we wouldn't be sending them there. Of course, between different camps, some are more educational than others. So whose views count? The camp providers or the taxpayers?
