BHCTI does not issue 1098-T statements given that it does not meet the stated eligibility requirements as defined by the IRS and consequently does not have a “school number” issued by the DoE (Department of Education):
An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. (information from IRS Publication 970)
On first reading the definition appears to include any accredited postsecondary institution. The key phrase however is “institution eligible to participate in a student aid program administered by the U.S. Department of Education.”
Although accreditation is a requirement for Title IV eligibility, accreditation status in and of itself does not automatically certify a school as an eligible institution for handling Title IV funds. Carroll Institute’s stated policy of non-participation in Title IV funding serves to exclude it from being certified as an “eligible institution” as it relates to DoE programs. Accreditation and Title IV certification are two separate processes.