According to Section 2503 of the Internal Revenue Code of 1986, a payment made directly to an educational institution to pay for the tuition of a student does not count as a gift to the student for gift tax purposes. But when I make a payment for a student, how can I show the payment is for the tuition, not for any other fees like dorm room and dining plan? The school will just apply the payment to the entire bill, which includes tuition and all the other fees. Thanks.