Even if the school is not on the Dept. of Education (DOE) list, it is still eligible if it is "a qualified apprenticeship program through the Department of Labor".
From IRS Pub 970 (page 51):
Eligible Expenses:
"5. The expenses for fees, books, supplies, and equipment required for the designated beneficiary’s participation in an apprenticeship program registered and certified with the Secretary of Labor under section 1 of the National Apprenticeship Act."*
Note that room and board would not be qualified expenses, if the school is not on the DOE list.
*For others reading this, note that this paragraph is specific to QTP/529 distributions and would not apply to the education credits. That is, the cost of a Labor department approved apprentice program would not qualify for a tuition/education credit, if the school was not also on the DOE approved list. QTP= Qualified Tuition Plan (e.g. 529 & CESA plans).
