According to IRS Publication 970, qualified education expenses are tuition and related expenses required for enrollment or attendance at an eligible educational institution.

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For purposes of the tuition and fees deduction, qualified education expenses are tuition (clearly) and related expenses required for enrollment or attendance at an eligible educational institution (any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education).

FORBES: Back to School: Tuition and Fees Deduction

Qualified education expenses do not include room and board, travel, research, clerical help, or equipment and other expenses that are not required for enrollment in or attendance at the instituion.

FORBES: Back to School: Scholarships and Fellowships

Session III: The Next Steps, will provide an opportunity for the experts in attendance to make recommendations on what actions are required for biosphere reserves faced with earth resource extraction.

UNESCO: Basic Sciences

Related expenses are student-activity fees and expenses for course-related books, supplies, and equipment that are required as a condition of enrollment or attendance.

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