Hal_Al
Level 15

Education

@publickeyes  - You're not going to get an official answer to your question.  The reference to Pub 970 is probably it. 

I'm of the opinion that restaurants count.  

From a practical standpoint, "nobody" keeps receipts, they just use the school's posted charges. Your school doesn't have that. I would use the posted amounts from the  nearest school that does have plans