@Gilles Technically it's a tax writeoff for whomever pays it. There is a tax form (the 1098-T) which allows you to claim up to like $50k/yr in educational expenses
Plus an additional $500 for books laptops calculators etc.
@AviD Yeah, I usually don't respond, and just delete them. Or there's a recruiter who thinks I'm going to take time out of my schedule to help them find "talent." "DO YOU KNOW ANYONE WHO IS INTERESTED IN X OPPORTUNITY????"