Understand that all higher education institutions (colleges, universities, vocational schools, etc.) are first and foremost, a business. They are in business to make a profit. In order for monies paid to that business to be tax deductible or eligible for any tax credits for those who pay that business, that business must be a "qualified" institution that appears on the IRS list of qualified institutions maintained by the IRS. To see the definition of a qualified institution see https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/eligible-educational-ins...
From that page you can also access the the U.S. Federal Aid Code List of qualified institutions. For guidance on becomming an eligible institution, start at https://ifap.ed.gov/fsahandbook/attachments/0910FSAHbkVol2Ch1School.pdf
Basically, you have to go through the U.S. Dept of Education to start the process. You will not complete the process in one tax year either.
