Parents lease the property, perhaps to other students attending the college.
I haven't looked at this since leaving practice awhile ago, so it should be researched to see if it would be respected for tax purposes. I suspect there's been some disputes between taxpayers and the IRS on this one, but can't recall whether the courts have weighed in. College tuition expenses are non-deductible, whether they're paid on behalf of a family member or an unrelated party. Parents lease the property, perhaps to other students attending the college. I suspect there's been some disputes between taxpayers and the IRS on this one, but can't recall whether the courts have weighed in.