A credit card statement alone would not meet the IRS’s strict documentation requirements. In an audit, the IRS would want to see proof of what was paid for. That is not to say definitively that an IRS examiner would not accept it. A student has to eat, so claiming a reasonable amount that is within the school's published costs for room and board is probably not going to be questioned. You could have the student register for accounts like Target's Red Circle, grocery store discount clubs etc. and then receipts are kept electronically as long as student enters associated phone number at purchase.
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