I would like to know how Gaucher College, Towson, Maryland handles
tutition payments on behalf of a student by the student's relative, so
that payment can be taken as a Federal Income Tax deduction on that
relative's tax return.

family-ga -

You asked about how Gaucher College, Towson, Maryland should handle
tuition payments so that payment can be taken as a Federal Income Tax
deduction.

While only an accredited tax advisor can provide tax advice, in answer
to your question, the onus is really on the taxpayer, not the college.

The short answer (  Form 8863 Education Credits (Hope and Lifetime
Learning Credits) -  http://www.irs.gov/pub/irs-pdf/f8863.pdf  ) is in
the form's instructions.

The long answer (  Publ 970 Tax Benefits for Higher Education - 
http://www.irs.gov/pub/irs-pdf/p970.pdf  ), including the new 2002
rules, are in this publication.

Both items are in PDF format, require an Acrobat Reader, were obtained
from an IRS site (  http://www.irs.ustreas.gov/formspubs/display/0,,i1%3D50%26genericId%3D10204,00.html
 ), as can be the Acrobat Reader.

Regards, walts-ga

Hi! Try the Goucher College's Financial Affairs office:
http://www.goucher.edu/people/people_staff.cfm#88
Hope this helps!