For the student loan interest deduction, an eligible educational institution is generally either of the following:

• A college, university, vocational school, or other postsecondary educational institution eligible to participate in Department of Education student aid programs. This category includes virtually all accredited public, nonprofit, and privately owned profit-making postsecondary institutions.
  
  
• An institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a healthcare facility that offers postgraduate training.

	If a taxpayer does not know if the educational institution is an eligible institution, the taxpayer should contact the school. Additionally, a database of all accredited schools is available on the U.S. Department of Education Web site at http://ope.ed.gov/accreditation/.