That calculation doesn�t pass the smell test.
Take the entire school budget for the fiscal year and divide it by the number of kids in the school (possibly prorate it by grade as for example preschool is less expensive than older grades). Once an expense is determined at the individual level and a surcharge above that is added for full tuition- a family should be able to ask for a tax deduction for the surcharge(s).
Asking for more than that is just not honest. (I�m not sure what context you saw that in though.)
The school that I spoke with the auditor about would project their annual budget and add a certain percentage to the individual tuition responsibilities for full tuition. Whatever shortfalls they were left with was closed with fundraising.
I�m not under the impression that have a certain amount to give out in scholarships and they divide discretionally.