Related expenses are narrowly defined as student-activity fees and expenses for course-related books, supplies, and equipment if the fees and expenses must be paid to the institution as a condition of enrollment or attendance.

FORBES: Back to School: Tuition and Fees Deduction

If we could completely avoid being subject to the financial condition of any large financial institution, we would do so.

WSJ: The Weekend Interview with Paul Singer: Mega-Banks and the Next Financial Crisis