Under federal law, a person may establish a 529 savings account for himself (although not all state programs permit it). Distributions will be tax-free if they’re made to cover tuition, mandatory fees, required books, supplies, and equipment at any eligible educational institution.
That includes virtually any college or university in the United States, many foreign universities, and many trade or vocational schools. (Room and board are qualified expenses only for a student who is attending at least half-time in a degree or certificate program.)
Taking lessons from the golf pro at your country club won’t qualify. However, the San Diego Golf Academy is an eligible educational institution, so 529 account holders could enroll in a certificate program there. The same is true at many other non-traditional institutions, such as the Culinary Institute of America, Adirondack Beauty School, National Holistic Institute, Pacific Islands Bible College in Guam, California Healing Arts College, Gemological Institute of America, Birthwise Midwifery School, and Landing School of Boatbuilding and Design.
