How do the Brain Balance people answer that question? The answer is not readily available on their web site. A Google search came up with this: https://isaacpaulsjourney.files.wordpress.com/2013/05/brain-balance-faqs.pdf . See question 11. If your student has an IEP from his school, it's more likely he'll qualify.
From IRS Publication 970:
Eligible elementary or secondary school.
An eligible elementary or secondary school is any public, private, or
religious school that provides elementary or secondary
education (kindergarten through grade 12), as determined
under state law.
529 money may only be used to pay for private school tuition, no other expenses.
