According to IRS Publication 970, you can claim a credit or deduction for education expenses that you pay for "yourself, your spouse, or a dependent for whom you claim an exemption on your tax return." If chrispsupreme can claim the non-relative as a dependent, and he/she paid the non-relative's tuition, then chrispsupreme can claim a credit or deduction for the tuition. That's why the requirements for claiming the non-relative as a dependent are relevant. There is no requirement that the student be a relative.
