Educational assistance benefits do not include payments for the following items: Meals, lodging or transportation. Tools or supplies (other than textbooks) that you can keep after completing the course of instruction (for example, educational assistance does not include payments for a computer or laptop that you keep).
Types of fringe benefits Adoption assistance programs. Dependent care assistance programs. Educational assistance programs. Employee assistance programs (EAP)
Qualifying assistance can include payments for: Tuition, Fees, and. Expenses for books, supplies, and equipment.