To deduct educational expenses, you must attend an eligible educational institution.
An eligible educational institution is generally any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education.
https://ttlc.intuit.com/questions/1900368-what-is-an-eligible-school
See on-line search for eligible institutions:
https://fafsa.ed.gov/FAFSA/app/schoolSearch?locale=en_EN
