If the college is eligible for student loan programs but chooses not to participate, the expenses are allowable. But if the school has never gotten Dept. of Education accreditation, then you can't take any tuition tax benefits.
An eligible educational institution is a school offering higher education beyond high school. It is any college, university, trade school, or other post secondary educational institution eligible to participate in a student aid program run by the U.S. Department of Education.
This includes most accredited public, nonprofit and privately-owned–for-profit postsecondary institutions.
If you aren’t sure if your school is an eligible educational institution:
• Ask your school if it is an eligible educational institution, or
• See if your school is on the U.S. Federal Student Aid Code List.
