Basically, in order for an educational institution to be a qualified one, it must be eligible to participate in a student aid program run by the U.S. Department of Education. This includes colleges, vocational schools, and a few other types A list of eligible schools can be found at <a rel="nofollow" target="_blank" href="
https://www.irs.gov/individuals/eligible-educational-inst">https://www.irs.gov/individuals/eligible-...>
