* Tuition: For elementary, secondary, and post-secondary education.
* Fees: Enrollment fees, lab fees, and other similar charges.
* Books: Textbooks, supplies, and other required materials.
* Room and board: While attending an eligible educational institution.
* Computers: Including software and related equipment.
* Special needs equipment: If required for the student's education.
It's important to note that the funds must be used for the *qualified education expenses* of the designated beneficiary. They cannot be used for things like transportation, entertainment, or general living expenses unrelated to education.