I would be very careful about tax deductions for tuition and speak with your own accountant or attorney about this rather than relying solely on an accountant who gave a seminar. He is not going to be there when the IRS pulls your return for an audit (speaking here as a friendly person who has experience with tax law -- though not in this specific area). I would also caution you to look further as to whether tutoring really qualifies as a medical expense for purposes of an income tax deduction because I highly doubt that it does (insurance companies don't reimburse for it, right?). Finally, you mention that he said that the school's mission has to be for special needs kids. I have no idea whether this is the correct standard but I assume that he could be getting at how the school is chartered. For example, I know that Diener is chartered as a regular private school, not a special needs school, though it clearly caters to special needs kids. If a school is not chartered as a special needs school it could hurt an argument in favor of a tuition deduction even if all of the kids are special needs. I do not mean to argue with you (or give out legal advice) -- I just want to make sure that everyone has the most accurate information. These types of deductions could raise red flags for an audit so they should be weighed carefully and should be made in consultation with a qualified tax accountant or tax attorney -- off my soapbox now -- thanks

.