Culinary camp

[oceanlovin'ea]

Client sent his daughter (senior in high school this year) to a 3 week culinary camp at the University of Pennsylvania last summer. Cost was around $4500.

She will start college in September so definitely not AOC. But would it count for Lifetime Learning Credit? I take it she wants to be a chef or major in the food industry in some way.

Linda, EA

[Koss]

Summer Program

The program in question appears to be part of something called Summer Discovery.

Here's a summary of the program:

http://www.summerdiscovery.com/philly-culinary/cook-with-bon-appetit

At the bottom of the page, under "Resource Center," there is a link that says "Academic Credit."

http://www.summerdiscovery.com/resource-center/academic-credit

The program offers college credit. It also helps the student acquire or improve job skills.

So my tentative conclusion is yes, it would qualify for the Lifetime Learning Credit.

Just be careful that you are not including expenses for room and board. In a culinary program, students get to eat what they cook, and I don't think that disqualifies the entire tuition. But they also live in campus housing, so there may well be a regular cafeteria, and meals may be provided outside of class. You may need to somehow break down the cost.

Did they get a 1098-T?

BMK

[oceanlovin'ea]

don't know

These are good questions to go back and ask her dad. Thanks for doing such research, Koss. I didn't even think about looking up the program. Guess I am past tired tonight.
Spent the day with my grandchildren and took them to MOSI, Museum of Science and Industry in Tampa this afternoon. Brain needs a nap.

Thanks again. I will email him these questions.

Linda, EA

[oceanlovin'ea]

answers to questions

The statement he got says "Tuition fort CI@UPenn" and it was over $5000. I had him make some phone calls. It is a residential program and so all students are required to stay in the dorms. They said there is no breakdown for the program. It is not like a college class where the kids get college credit and there is a set cost per credit hour.

It could still be the Lifetime Learning credit but I am not sure that the entire amount would be useable, but the university gives no breakdown.

Would you take the Lifetime Learning credit for it? and what amount?

Linda, EA

[Koss]

Cost Breakdown

No easy answers here.

One possible approach:

(1) Find out how many credit hours the program offers.

(2) Find out what the cost of that number of credit hours would be at U Penn, for a nondegree student, in some other discipline or department, without the housing and meals.

(3) Better hope that works out to be less than the amount your client paid, or this approach is not going to work. LOL

Or... hmmm... maybe do it the other way around.

According to current resources on the U Penn website, the cost of housing and meals for a regular undergraduate student living on campus is $12,368 for the academic year.

The academic year is about nine months, or 39 weeks. Back out four weeks for breaks, and you get 35 weeks. So the cost of meals and housing at U Penn is about $353 per week.

The culinary program was three weeks. So the FMV of the housing and meals included in the program was probably about $1,059.

Subtract that from the total cost of the program, and you have the amount that is the tuition.

BMK

[ChEAr$]

Isn't the proof of the pudding whether or not the institution is approved by U S Department of education?

[Koss]

Eligible Institution

Yes, that is one of the criteria for both AOC and the Lifetime Learning Credit.

The website for this particular program indicates that the program offers college credit from the University of Pennsylvania. That leads me to the conclusion that the program is offered by an eligible institution.

BMK

[Golden Rocket]

I'm with Harlan

on this one. It would appear the Lifetime Credit should be restricted to college credit, or at a minimum, some curriculum that could receive college credit upon transfer.

Otherwise the door is open to "learn" anything and call it a "school." Not the least of which could be four days of Tax Seminars I go to every year. I'd sure love to have 20% of that money back.

While we're at it, what about "Tattoo Engraving School" "Scuba Diving Lessons", and my all-time favorite, "School for checking Dynamite Misfires."

Culinary Arts? If it is equivalent to college credit, or can be honored as such upon transfer to a college or university, then I vote "yes" on the Lifetime Credit.

[oceanlovin'ea]

This is on the website:
Academic credit is conferred by UCLA, UCSB, The University of Pennsylvania, or Marist College. Official transcripts are available (for a fee) from the above institutions for the purpose of applying to college and/or transferring credit. Although most colleges will accept appropriate UCLA or UCSB credits, the decision to accept the transfer of credits rests solely with the college you attend. SUMMER DISCOVERY is not responsible for the transfer/non-transfer of credit.

So I would take it that it would qualify for the education credit. She will be pursuing a career in the culinary field and attending school in the fall. It is a beginning of her post secondary education.

Linda, EA

[oceanlovin'ea]

All for nothing

That was all for nothing. Their income is too high for the Lifetime Learning Credit. Should have looked at that first.

But thanks for all your research and checking. I think it would be deductible if they were poorer people.

Linda, EA